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Supplementary Provisions, Article 60Transitional Measures Accompanying the Partial Amendment of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers

第六十条(電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律の一部改正に伴う経過措置)

The provisions of Article 11, paragraph (3) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers as amended by the provisions of apply to the transaction information of electronic transactions (meaning the transaction information of electronic transactions prescribed in Article 10 of that Act; the same applies hereinafter in this Article) conducted on or after the Effective Date, and the provisions then in force continue to govern the transaction information of electronic transactions conducted before the Effective Date.

の規定による改正後の電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律第十一条第三項の規定は、施行日以後に行う電子取引の取引情報(同法第十条に規定する電子取引の取引情報をいう。以下この条において同じ。)について適用し、施行日前に行った電子取引の取引情報については、なお従前の例による。

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