Article 2Preservation of Books and Documents Related to National Tax by Means of Electronic or Magnetic Records, etc.
第二条（国税関係帳簿書類の電磁的記録による保存等）
The books related to national tax specified by Ministry of Finance Order prescribed in Article 4, paragraph (1) of the Act are books that are required to be kept and preserved pursuant to the provisions of the Income Tax Act (Act No. 33 of 1965) or the Corporation Tax Act (Act No. 34 of 1965), other than those in which all transactions affecting assets, liabilities, and capital are recorded in an orderly and clear manner in accordance with the principles of regular bookkeeping (in the case of books required to be kept and preserved pursuant to the provisions of the Corporation Tax Act, the principles of double-entry bookkeeping).
法第四条第一項に規定する財務省令で定める国税関係帳簿は、所得税法（昭和四十年法律第三十三号）又は法人税法（昭和四十年法律第三十四号）の規定により備付け及び保存をしなければならないこととされている帳簿であって、資産、負債及び資本に影響を及ぼす一切の取引につき、正規の簿記の原則（同法の規定により備付け及び保存をしなければならないこととされている帳簿にあっては、複式簿記の原則）に従い、整然と、かつ、明瞭に記録されているもの以外のものとする。
Changes on (Ministry of Finance Order No. 28 of 2025)
A person required to preserve who intends, pursuant to the provisions of Article 4, paragraph (1) of the Act, to substitute the keeping and preservation of electronic or magnetic records relating to books related to national tax (meaning books related to national tax prescribed in that paragraph; the same applies hereinafter, except in paragraph (6), item (iii)) for the keeping and preservation of those books related to national tax must keep and preserve those electronic or magnetic records in accordance with the following requirements (excluding the requirement set forth in item (iii) where the person required to preserve is, in accordance with the requirement prescribed in Article 5, paragraph (5), item (i), keeping and preserving those electronic or magnetic records).
together with the keeping and preservation of the electronic or magnetic records relating to those books related to national tax, to keep the following documents (excluding the documents set forth in (a) and (b) where a program other than one developed by the person required to preserve (meaning commands to a computer that are combined so as to obtain one result; the same applies hereinafter in this paragraph and in paragraph (6), item (iv)) is used for the computer processing relating to those books related to national tax, and excluding the document set forth in (c) where the computer processing relating to those books related to national tax is entrusted to another person (excluding a person who uses a program developed by the person required to preserve for that computer processing)):
a document stating an outline of the computer processing system (meaning a system relating to computer processing; the same applies hereinafter) relating to those books related to national tax;
a document prepared in the course of developing the computer processing system relating to those books related to national tax;
当該国税関係帳簿に係る電子計算機処理システムの開発に際して作成した書類
an operating manual for the computer processing system relating to those books related to national tax;
当該国税関係帳簿に係る電子計算機処理システムの操作説明書
a document clarifying the administrative procedures for the computer processing relating to those books related to national tax and for the keeping and preservation of the electronic or magnetic records relating to those books related to national tax (where that computer processing is entrusted to another person, the contract relating to that entrustment and a document clarifying the administrative procedures for the keeping and preservation of the electronic or magnetic records relating to those books related to national tax);
to equip the place where the electronic or magnetic records relating to those books related to national tax are kept and preserved with computers, programs, displays, and printers that can be used for the computer processing of those electronic or magnetic records, and with operating manuals for them, and to make it possible to promptly output those electronic or magnetic records on a display screen and in writing in an orderly format and clear state;
to make it possible to comply with a request to present or submit the electronic or magnetic records relating to those books related to national tax under the provisions of laws concerning national tax.
国税に関する法律の規定による当該国税関係帳簿に係る電磁的記録の提示又は提出の要求に応じることができるようにしておくこと。
Changes on (Ministry of Finance Order No. 28 of 2025)
The provisions of the preceding paragraph apply mutatis mutandis to the preservation of electronic or magnetic records by a person required to preserve who intends to substitute the preservation of electronic or magnetic records relating to documents related to national tax (meaning documents related to national tax prescribed in Article 2, item (ii) of the Act; the same applies hereinafter) for the preservation of those documents related to national tax pursuant to the provisions of Article 4, paragraph (2) of the Act. In this case, the phrase "in accordance with the requirement prescribed in Article 5, paragraph (5), item (i), keeping and" in the preceding paragraph is deemed to be replaced with "ensuring a function enabling a search of the recorded matters of those electronic or magnetic records (limited to a function enabling the transaction date or other date to be set as a search condition and enabling a condition to be set by specifying a range thereof) and".
The documents specified by Ministry of Finance Order prescribed in Article 4, paragraph (3) of the Act are, among documents related to national tax, inventory lists, balance sheets, and profit and loss statements, and other documents prepared in relation to calculation, arrangement, or settlement of accounts.
The device specified by Ministry of Finance Order prescribed in Article 4, paragraph (3) of the Act is a scanner.
法第四条第三項に規定する財務省令で定める装置は、スキャナとする。
A person required to preserve who intends, pursuant to the provisions of Article 4, paragraph (3) of the Act, to substitute the preservation of electronic or magnetic records relating to documents related to national tax (limited to documents related to national tax prescribed in that paragraph; the same applies hereinafter in this Article) for the preservation of those documents related to national tax must preserve those electronic or magnetic records in accordance with the following requirements (excluding the requirement set forth in item (v) (limited to the part pertaining to (b) and (c)) where the person required to preserve is able to comply with a request to present or submit those electronic or magnetic records under the provisions of laws concerning national tax).
to input by any of the following methods:
次に掲げる方法のいずれかにより入力すること。
to input the recorded matters relating to those documents related to national tax promptly after their preparation or receipt;
当該国税関係書類に係る記録事項の入力をその作成又は受領後、速やかに行うこと。
to input the recorded matters relating to those documents related to national tax promptly after the ordinary period for processing the relevant business has elapsed (limited to the case where rules on the processing of each task from the preparation or receipt of those documents related to national tax to that input have been established);
当該国税関係書類に係る記録事項の入力をその業務の処理に係る通常の期間を経過した後、速やかに行うこと（当該国税関係書類の作成又は受領から当該入力までの各事務の処理に関する規程を定めている場合に限る。）。
in the input under the preceding item, to use a computer processing system satisfying the following requirements (excluding the requirement set forth in (b) where the person required to preserve is able to confirm that the person has input the recorded matters relating to those documents related to national tax by the method set forth in (a) or (b) of that item):
前号の入力に当たっては、次に掲げる要件（当該保存義務者が同号イ又はロに掲げる方法により当該国税関係書類に係る記録事項を入力したことを確認することができる場合にあっては、ロに掲げる要件を除く。）を満たす電子計算機処理システムを使用すること。
it is a computer processing system that uses a scanner (limited to one satisfying the following requirements):
スキャナ（次に掲げる要件を満たすものに限る。）を使用する電子計算機処理システムであること。
it reads at a resolution of 200 dots or more per 25.4 millimeters, which is the resolution for scanning general documents prescribed in A.1.2 of Annex A of Japanese Industrial Standards (meaning the Japanese Industrial Standards prescribed in Article 20, paragraph (1) (Japanese Industrial Standards) of the Industrial Standardization Act (Act No. 185 of 1949); the same applies hereinafter) Z 6016;
解像度が、日本産業規格（産業標準化法（昭和二十四年法律第百八十五号）第二十条第一項（日本産業規格）に規定する日本産業規格をいう。以下同じ。）Ｚ六〇一六附属書ＡのＡ・一・二に規定する一般文書のスキャニング時の解像度である二十五・四ミリメートル当たり二百ドット以上で読み取るものであること。
it reads gradations of each of red, green, and blue at 256 or more levels;
赤色、緑色及び青色の階調がそれぞれ二百五十六階調以上で読み取るものであること。
promptly after the preparation or receipt of those documents related to national tax, to attach to the recorded matters of the electronic or magnetic record for each input unit a time stamp (limited to one satisfying the following requirements; hereinafter in this item and in Article 4, paragraph (1), items (i) and (ii) referred to as a "time stamp") relating to a time certification business certified by the Minister for Internal Affairs and Communications (meaning a business that provides services of attaching time stamps to information recorded in electronic or magnetic records) (where rules on the processing of each task from the preparation or receipt of those documents related to national tax to the attachment of that time stamp have been established, after the ordinary period for processing the relevant business has elapsed, promptly to attach that time stamp to those recorded matters):
it can be confirmed, throughout the preservation period of those documents related to national tax (meaning the period during which the preservation of documents related to national tax is required under the provisions of laws concerning national tax), that those recorded matters have not been altered, by a method of confirming with the person who conducts that business or by any other method;
当該記録事項が変更されていないことについて、当該国税関係書類の保存期間（国税に関する法律の規定により国税関係書類の保存をしなければならないこととされている期間をいう。）を通じ、当該業務を行う者に対して確認する方法その他の方法により確認することができること。
Changes on (Ministry of Finance Order No. 28 of 2025)
it is possible to specify an arbitrary period within a taxable period (meaning a taxable period prescribed in Article 2, item (ix) (Definitions) of the Act on General Rules for National Taxes; the same applies in Article 5, paragraph (2)) and to verify in a batch the time stamps attached within that period;
課税期間（国税通則法第二条第九号（定義）に規定する課税期間をいう。第五条第二項において同じ。）中の任意の期間を指定し、当該期間内に付したタイムスタンプについて、一括して検証することができること。
it is a computer processing system that satisfies any of the following requirements with regard to the recorded matters of the electronic or magnetic records relating to those documents related to national tax:
当該国税関係書類に係る電磁的記録の記録事項について、次に掲げる要件のいずれかを満たす電子計算機処理システムであること。
where the recorded matters of the electronic or magnetic records relating to those documents related to national tax have been corrected or deleted, it is possible to confirm these facts and their content;
当該国税関係書類に係る電磁的記録の記録事項について訂正又は削除を行った場合には、これらの事実及び内容を確認することができること。
it is impossible to correct or delete the recorded matters of the electronic or magnetic records relating to those documents related to national tax;
当該国税関係書類に係る電磁的記録の記録事項について訂正又は削除を行うことができないこと。
to make it possible to confirm the mutual relationship between the recorded matters of the electronic or magnetic records relating to those documents related to national tax and the recorded matters of the books related to national tax prescribed in Article 2, item (ii) of the Act that are related to those documents related to national tax (where those books related to national tax are books for which the keeping and preservation of the electronic or magnetic records relating to those books has been substituted for the keeping and preservation of those books pursuant to Article 4, paragraph (1) of the Act, or books for which the keeping of those electronic or magnetic records and their preservation by computer output microfilm has been substituted for the keeping and preservation of those books pursuant to Article 5, paragraph (1) or (3) of the Act, the recorded matters of those electronic or magnetic records or that computer output microfilm);
当該国税関係書類に係る電磁的記録の記録事項と当該国税関係書類に関連する法第二条第二号に規定する国税関係帳簿の記録事項（当該国税関係帳簿が、法第四条第一項の規定により当該国税関係帳簿に係る電磁的記録の備付け及び保存をもって当該国税関係帳簿の備付け及び保存に代えられているもの又は法第五条第一項若しくは第三項の規定により当該電磁的記録の備付け及び当該電磁的記録の電子計算機出力マイクロフィルムによる保存をもって当該国税関係帳簿の備付け及び保存に代えられているものである場合には、当該電磁的記録又は当該電子計算機出力マイクロフィルムの記録事項）との間において、相互にその関連性を確認することができるようにしておくこと。
at the place where the electronic or magnetic records relating to those documents related to national tax are preserved, to equip computers, programs, color displays with a maximum screen diameter of 35 centimeters or more, and color printers, which can be used for the computer processing of those electronic or magnetic records, and operating manuals for them, and to make it possible to promptly output those electronic or magnetic records on a color display screen and in writing in the following state:
being in an orderly format;
整然とした形式であること。
being as clear as those documents related to national tax;
当該国税関係書類と同程度に明瞭であること。
being capable of being output in enlarged or reduced form;
拡大又は縮小して出力することが可能であること。
being such that, as provided by the Commissioner of the National Tax Agency, characters of the four-point size prescribed in Japanese Industrial Standards Z 8305 can be recognized;
国税庁長官が定めるところにより日本産業規格Ｚ八三〇五に規定する四ポイントの大きさの文字を認識することができること。
to ensure a function enabling a search of the recorded matters of the electronic or magnetic records relating to those documents related to national tax (limited to one satisfying the following requirements):
当該国税関係書類に係る電磁的記録の記録事項の検索をすることができる機能（次に掲げる要件を満たすものに限る。）を確保しておくこと。
it is possible to set the transaction date or other date, the transaction amount, and the business partner (referred to as "record items" in (b) and (c)) as search conditions;
取引年月日その他の日付、取引金額及び取引先（ロ及びハにおいて「記録項目」という。）を検索の条件として設定することができること。
for record items relating to a date or amount, it is possible to set a condition by specifying a range thereof;
日付又は金額に係る記録項目については、その範囲を指定して条件を設定することができること。
it is possible to set a condition by combining two or more arbitrary record items;
二以上の任意の記録項目を組み合わせて条件を設定することができること。
the provisions of paragraph (2), item (i) apply mutatis mutandis to the preservation of electronic or magnetic records by a person required to preserve who intends, pursuant to the provisions of Article 4, paragraph (3) of the Act, to substitute the preservation of electronic or magnetic records relating to documents related to national tax for the preservation of those documents related to national tax.
Changes on (Ministry of Finance Order No. 28 of 2025)
A person required to preserve who intends, pursuant to the provisions of Article 4, paragraph (3) of the Act, to substitute the preservation of electronic or magnetic records relating to documents related to national tax for the preservation of those documents related to national tax may, where the person records in electronic or magnetic records the matters stated in those documents related to national tax that are specified by the Commissioner of the National Tax Agency (hereinafter in this paragraph and paragraph (9) referred to as "general documents"), notwithstanding the requirements set forth in items (i) and (iii) of the preceding paragraph, preserve the electronic or magnetic records relating to those general documents by keeping, together with the preservation of those electronic or magnetic records, a document clarifying the administrative procedures for the preparation and preservation of those electronic or magnetic records (limited to one for which the person responsible for those administrative matters has been determined). In this case, with regard to the application of the provisions of that paragraph, the phrase "gradations of each of red, green, and blue" in item (ii), (a), (2) of that paragraph is deemed to be replaced with "gradations from white to black", the phrase "promptly after the preparation or receipt of those documents related to national tax," in (b) of that item is deemed to be replaced with "promptly after the preparation or receipt of those documents related to national tax, or when reading those documents related to national tax with a scanner,", the phrase "promptly to attach that" is deemed to be replaced with "promptly, or when reading those documents related to national tax with a scanner, to attach that", the phrase "color display" in item (iv) of that paragraph is deemed to be replaced with "display", and the phrase "color printer" is deemed to be replaced with "printer".
法第四条第三項の規定により国税関係書類に係る電磁的記録の保存をもって当該国税関係書類の保存に代えようとする保存義務者は、当該国税関係書類のうち国税庁長官が定める書類（以下この項及び第九項において「一般書類」という。）に記載されている事項を電磁的記録に記録する場合には、前項第一号及び第三号に掲げる要件にかかわらず、当該電磁的記録の保存に併せて、当該電磁的記録の作成及び保存に関する事務の手続を明らかにした書類（当該事務の責任者が定められているものに限る。）の備付けを行うことにより、当該一般書類に係る電磁的記録の保存をすることができる。この場合において、同項の規定の適用については、同項第二号イ（２）中「赤色、緑色及び青色の階調がそれぞれ」とあるのは「白色から黒色までの階調が」と、同号ロ中「又は受領後、速やかに」とあるのは「若しくは受領後速やかに、又は当該国税関係書類をスキャナで読み取る際に、」と、「、速やかに当該」とあるのは「速やかに、又は当該国税関係書類をスキャナで読み取る際に、当該」と、同項第四号中「カラーディスプレイ」とあるのは「ディスプレイ」と、「カラープリンタ」とあるのは「プリンタ」とする。
Where a person required to preserve prescribed in Article 4, paragraph (3) of the Act proves that, due to a disaster or other unavoidable circumstances, the person was unable to preserve the electronic or magnetic records relating to the documents related to national tax prescribed in the first sentence of that paragraph in accordance with the Ministry of Finance Order prescribed in the first sentence of that paragraph, the person may, notwithstanding the preceding two paragraphs, preserve those electronic or magnetic records; provided, however, that this does not apply where, had those circumstances not arisen, it is found that the person would not have been able to preserve those electronic or magnetic records in accordance with that Ministry of Finance Order.
Where a person required to preserve who substitutes, pursuant to the provisions of Article 4, paragraph (3) of the Act, the preservation of electronic or magnetic records relating to documents related to national tax for the preservation of those documents related to national tax records in electronic or magnetic records the matters stated in those documents related to national tax that were prepared or received before the date on which the preservation of those documents related to national tax is replaced (referred to as the "base date" in item (ii)) (excluding general documents; hereinafter in this paragraph through paragraph (11) referred to as "past important documents"), and has submitted in advance a written notification stating the type of the past important documents relating to the matters to be recorded and the following matters (hereinafter in this paragraph and the following paragraph referred to as an "application notification") to the competent district director with jurisdiction over the place for tax payment, etc. (where the past important documents are documents under the proviso to Article 52, paragraph (4) (Obligation to Keep Books) of the Order for Enforcement of the Liquor Tax Act (Cabinet Order No. 97 of 1962), the proviso to Article 17, paragraph (5) (Obligation to Keep Books) of the Order for Enforcement of the Tobacco Tax Act (Cabinet Order No. 5 of 1985), the proviso to Article 17, paragraph (5) (Obligation to Keep Books) of the Order for Enforcement of the Gasoline Tax Act (Cabinet Order No. 57 of 1957), the proviso to Article 21, paragraph (4) (Obligation to Keep Books) of the Order for Enforcement of the Liquefied Petroleum Gas Tax Act (Cabinet Order No. 5 of 1966), or the proviso to Article 20, paragraph (8) (Obligation to Keep Books) of the Order for Enforcement of the Petroleum and Coal Tax Act (Cabinet Order No. 132 of 1978), or import permits, documents under Article 27, paragraph (6) (Matters to Be Stated in Books, etc.) of the Regulation for Enforcement of the Consumption Tax Act (Ministry of Finance Order No. 53 of 1988) or documents certifying that import permission has been granted, or a passenger list prescribed in the proviso to Article 7 (limited to the part pertaining to overseas business operators under that Article) (Obligation to Keep Books) of the Order for Enforcement of the International Tourist Tax Act (Cabinet Order No. 161 of 2018), the Director-General of Customs with jurisdiction over the place for tax payment, etc.; referred to as the "competent district director, etc." in the following paragraph) (limited to the case where the person has not previously submitted an application notification relating to documents of the same type as those past important documents), the person may, notwithstanding the requirement set forth in paragraph (6), item (i), preserve the electronic or magnetic records relating to those past important documents by keeping, together with the preservation of those electronic or magnetic records, a document clarifying the administrative procedures for the preparation and preservation of those electronic or magnetic records (limited to one for which the person responsible for those administrative matters has been determined). In this case, with regard to the application of the provisions of that paragraph, the phrase "promptly after the preparation or receipt of those documents related to national tax," in item (ii), (b) of that paragraph is deemed to be replaced with "when reading those documents related to national tax with a scanner,", and the phrase "(meaning a business that provides services of attaching time stamps to information recorded in electronic or magnetic records) (where rules on the processing of each task from the preparation or receipt of those documents related to national tax to the attachment of that time stamp have been established, after the ordinary period for processing the relevant business has elapsed, promptly to attach that time stamp to those recorded matters)" in that item is deemed to be replaced with "(meaning a business that provides services of attaching time stamps to information recorded in electronic or magnetic records)".
法第四条第三項の規定により国税関係書類に係る電磁的記録の保存をもって当該国税関係書類の保存に代えている保存義務者は、当該国税関係書類のうち当該国税関係書類の保存に代える日（第二号において「基準日」という。）前に作成又は受領をした書類（一般書類を除く。以下第十一項までにおいて「過去分重要書類」という。）に記載されている事項を電磁的記録に記録する場合において、あらかじめ、その記録する事項に係る過去分重要書類の種類及び次に掲げる事項を記載した届出書（以下この項及び次項において「適用届出書」という。）を納税地等の所轄税務署長（当該過去分重要書類が、酒税法施行令（昭和三十七年政令第九十七号）第五十二条第四項ただし書（記帳義務）、たばこ税法施行令（昭和六十年政令第五号）第十七条第五項ただし書（記帳義務）、揮発油税法施行令（昭和三十二年政令第五十七号）第十七条第五項ただし書（記帳義務）、石油ガス税法施行令（昭和四十一年政令第五号）第二十一条第四項ただし書（記帳義務）若しくは石油石炭税法施行令（昭和五十三年政令第百三十二号）第二十条第八項ただし書（記帳義務）の書類若しくは輸入の許可書、消費税法施行規則（昭和六十三年大蔵省令第五十三号）第二十七条第六項（帳簿の記載事項等）の書類若しくは輸入の許可があったことを証する書類又は国際観光旅客税法施行令（平成三十年政令第百六十一号）第七条ただし書（同条の国外事業者に係る部分に限る。）（記帳義務）に規定する旅客名簿である場合にあっては、納税地等の所轄税関長。次項において「所轄税務署長等」という。）に提出したとき（従前において当該過去分重要書類と同一の種類の書類に係る適用届出書を提出していない場合に限る。）は、第六項第一号に掲げる要件にかかわらず、当該電磁的記録の保存に併せて、当該電磁的記録の作成及び保存に関する事務の手続を明らかにした書類（当該事務の責任者が定められているものに限る。）の備付けを行うことにより、当該過去分重要書類に係る電磁的記録の保存をすることができる。この場合において、同項の規定の適用については、同項第二号ロ中「の作成又は受領後、速やかに」とあるのは「をスキャナで読み取る際に、」と、「こと（当該国税関係書類の作成又は受領から当該タイムスタンプを付すまでの各事務の処理に関する規程を定めている場合にあっては、その業務の処理に係る通常の期間を経過した後、速やかに当該記録事項に当該タイムスタンプを付すこと）」とあるのは「こと」とする。
Changes on (Ministry of Finance Order No. 28 of 2025)
the name or title, address or residence, or location of the head office or principal office, and corporate number (meaning a corporate number prescribed in Article 2, paragraph (16) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013); the same applies hereinafter in this item and in Article 5, paragraphs (1) through (3)) of the person submitting the notification (for a person who has no corporate number, the name or title and the address or residence, or location of the head office or principal office);
届出者の氏名又は名称、住所若しくは居所又は本店若しくは主たる事務所の所在地及び法人番号（行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第十六項（定義）に規定する法人番号をいう。以下この号及び第五条第一項から第三項までにおいて同じ。）（法人番号を有しない者にあっては、氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地）
any other matters for reference.
その他参考となるべき事項
Where, with regard to the past important documents for which the person required to preserve prescribed in the preceding paragraph intends to receive the application of that paragraph, there is, besides the competent district director, etc., a district director who is convenient for submitting the application notification (hereinafter in this paragraph referred to as a "district director other than the competent district director"), and that district director other than the competent district director finds that there are reasonable grounds for the circumstances making it convenient, the person may submit to the competent district director, etc., via that district director other than the competent district director, an application notification stating the details of the circumstances making it convenient. In this case, where the application notification has been accepted by the district director other than the competent district director, the application notification is deemed to have been submitted to the competent district director, etc. on the date on which it was accepted.
Where a person required to preserve who preserves the electronic or magnetic records relating to past important documents pursuant to the provisions of paragraph (9) proves that, due to a disaster or other unavoidable circumstances, the person has become unable to preserve those electronic or magnetic records in accordance with the Ministry of Finance Order prescribed in the first sentence of Article 4, paragraph (3) of the Act, the person may, notwithstanding the provisions of paragraph (9), preserve those electronic or magnetic records; provided, however, that this does not apply where, had those circumstances not arisen, it is found that the person would have become unable to preserve those electronic or magnetic records in accordance with that Ministry of Finance Order.
The requirements specified by Ministry of Finance Order prescribed in the second sentence of Article 4, paragraph (3) of the Act are that the electronic or magnetic records relating to the documents related to national tax in the second sentence of that paragraph are preserved, at the place where those documents related to national tax are preserved, for the period during which the preservation of those documents related to national tax is required under the provisions of laws concerning national tax.
Read this with the articles around it
computer output microfilmmachine translation
「電子計算機出力マイクロフィルム」
Microfilm made by outputting an electronic or magnetic record (電磁的記録) with a computer.
Defined inArticle 1, paragraph (1)
computer processingmachine translation
「電子計算機処理」
Entering, storing, editing, processing, correcting, updating, searching, erasing or outputting information by computer, or any similar handling of it.
Defined inArticle 1, paragraph (2), item (i)· applies throughout the law
place for tax payment, etc.machine translation
「納税地等」
Where the person required to preserve (保存義務者) is the taxpayer of the national tax to which the books and documents related to national tax relate, that tax's place for tax payment (納税地); where not, the location of the office, place of business or similar place where the person carries on the work for which a national tax law requires the books and documents to be preserved.
Defined inArticle 1, paragraph (2), item (ii)· applies throughout the law
books related to national taxmachine translation
「国税関係帳簿」
Books related to national tax as Article 4, paragraph (1) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers uses the term: books that a national tax law requires a person to keep and preserve, leaving out books under the Income Tax Act or the Corporation Tax Act that are not recorded clearly and in order under the principles of proper bookkeeping (for the Corporation Tax Act, double-entry bookkeeping) covering every transaction affecting assets, liabilities and capital.
Defined inArticle 2, paragraph (2)· applies from here on, except in Article 2, paragraph (6), item (iii)
programmachine translation
「プログラム」
In Article 2, paragraph (2) and paragraph (6), item (iv), a set of instructions to a computer combined so as to produce a single result.
Defined inArticle 2, paragraph (2), item (i)· applies only in this paragraph and in Article 2, paragraph (6), item (iv)
computer processing systemmachine translation
「電子計算機処理システム」
A system for computer processing (電子計算機処理): entering, storing, editing, processing, correcting, updating, searching, erasing or outputting information by computer, or similar handling of it.
Defined inArticle 2, paragraph (2), item (i), (a)
documents related to national taxmachine translation
「国税関係書類」
Documents related to national tax as Article 2, item (ii) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers defines them: documents that a national tax law requires a person to preserve.
Defined inArticle 2, paragraph (3)
Japanese Industrial Standardsmachine translation
「日本産業規格」
The Japanese Industrial Standards (JIS) provided for in Article 20, paragraph (1) of the Industrial Standardization Act.
Defined inArticle 2, paragraph (6), item (ii), (a), (1)
time stampmachine translation
「タイムスタンプ」
A time stamp issued by a time-stamping service accredited by the Minister for Internal Affairs and Communications (総務大臣), of a kind that lets the person confirm, throughout the period the document must be preserved, that the recorded content has not been changed, and lets every time stamp applied in any chosen part of a taxable period (課税期間) be verified at once.
Short name set inArticle 2, paragraph (6), item (ii), (b)· applies only in this item and in Article 4, paragraph (1), items (i) and (ii)
taxable periodmachine translation
「課税期間」
The period on which the tax basis of a national tax is calculated under the national tax laws; for consumption tax on taxable transfers of assets and services, the taxable period under Article 19 of the Consumption Tax Act (for an individual business, the calendar year, and for a corporation, its business year, unless shortened).
Defined inArticle 2, paragraph (6), item (ii), (b), (2)· applies only in this provision and in Article 5, paragraph (2)
record itemsmachine translation
「記録項目」
In Article 2, paragraph (6), item (v), the transaction date or other dates, the transaction amount and the counterparty, which the search function for the electronic or magnetic records (電磁的記録) must let a user set as search conditions.
Short name set inArticle 2, paragraph (6), item (v), (a)· applies only in this provision and in Article 2, paragraph (6), item (v), (b); and Article 2, paragraph (6), item (v), (c)
general documentsmachine translation
「一般書類」
Documents related to national tax (国税関係書類), among those whose contents a person records as electronic or magnetic records (電磁的記録) in place of the paper under Article 4, paragraph (3) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers, that the Commissioner of the National Tax Agency (国税庁長官) designates, and whose records may be made under the lighter requirements of Article 2, paragraph (7) — in black and white rather than colour, for example.
Short name set inArticle 2, paragraph (7)· applies only in this paragraph and in Article 2, paragraph (9)
base datemachine translation
「基準日」
In Article 2, paragraph (9), the day from which a person preserves electronic or magnetic records (電磁的記録) in place of documents related to national tax under Article 4, paragraph (3) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers; documents made or received before it are past important documents (過去分重要書類).
Short name set inArticle 2, paragraph (9)· applies only in this provision
competent district director, etc.machine translation
「所轄税務署長等」
In Article 2, paragraph (10), the district director (税務署長) of the tax office for the place for tax payment, etc. (納税地等), or, where the past important documents (過去分重要書類) are certain documents kept under the liquor, tobacco, gasoline, liquefied petroleum gas, petroleum and coal, consumption or international tourist tax rules — such as import permits and passenger lists — the director of the customs (税関長) for that place.
Short name set inArticle 2, paragraph (9)· applies only in this provision and in Article 2, paragraph (10)
past important documentsmachine translation
「過去分重要書類」
In Article 2, paragraphs (9) to (11), documents related to national tax (国税関係書類), other than general documents (一般書類), that a person who preserves electronic or magnetic records (電磁的記録) in place of such documents under Article 4, paragraph (3) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers made or received before the day they began doing so.
Short name set inArticle 2, paragraph (9)· applies only in this provision and in Article 2, paragraphs (10) and (11)
application notificationmachine translation
「適用届出書」
In Article 2, paragraphs (9) and (10), the notification a person files in advance with the competent district director (or customs director) stating the kinds of past important documents (過去分重要書類) they will record as electronic or magnetic records (電磁的記録), their name, address and corporate number, the base date (基準日) and other relevant matters, so that the eased requirements for those documents apply.
Short name set inArticle 2, paragraph (9)· applies only in this paragraph and in Article 2, paragraph (10)
corporate numbermachine translation
「法人番号」
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
Defined inArticle 2, paragraph (9), item (i)· applies only in this item and in Article 5, paragraphs (1) to (3)
district director other than the competent district directormachine translation
「所轄外税務署長」
In Article 2, paragraph (10), a district director (税務署長), other than the competent district director, etc. (所轄税務署長等), through whom it is convenient for the person to file the application notification (適用届出書); where that director accepts there is good reason, the notification may be filed through them and counts as filed with the competent director on the day they accept it.
Short name set inArticle 2, paragraph (10)· applies only in this paragraph
director-general of a customs house
税関長
The head of a customs house (税関), a local office of the Ministry of Finance (Act for Establishment of the Ministry of Finance, Article 12, paragraph (1)). A customs house collects customs duties and controls imported and exported goods (Article 16, paragraph (1), with Article 4, paragraph (1), items 25 and 26), and it also levies and collects the internal taxes (内国税, taxes other than customs duties, such as consumption tax) that a law puts in its hands (Article 16, paragraph (1), item (iv)). For consumption tax that means taxable goods (課税貨物) taken out of a bonded area (保税地域, a zone where imported goods are held before customs clearance): unless another law or a treaty exempts them, the person taking them out files the return with the director-general of a customs house, not with a tax office (Consumption Tax Act, Article 47, paragraphs (1) and (2)), and where the customs authorities fix the tax themselves, that director-general collects it when the goods are taken out (Article 50, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 4, 12, 16 and Consumption Tax Act, Arts. 47, 50 as a reference.
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.
Commissioner of the National Tax Agency
国税庁長官
The head of the National Tax Agency (国税庁), the agency within the Ministry of Finance that assesses and collects national taxes (Act for Establishment of the Ministry of Finance, Articles 18 and 19). The Commissioner issues circulars (通達) setting out how the tax laws are read, and the National Tax Tribunal must tell the Commissioner beforehand when it will decide a case on a different reading (Act on General Rules for National Taxes, Article 99, paragraph (1)). An objection to a decision the Commissioner made is a request for review to the Commissioner (Article 75, paragraph (1), item (ii)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 18, 19 and Act on General Rules for National Taxes, Arts. 75, 99 as a reference.