Supplementary Provisions

附　則

This Ministerial Order comes into effect as of September 30, 2016; provided, however, that the provisions amending Article 5, paragraph (1), item (i), the provisions amending Article 6, paragraph (1), item (i) and paragraph (2), item (i), and the provisions of paragraphs (3) and (4) of the Supplementary Provisions come into effect as of January 1, 2017.

この省令は、平成二十八年九月三十日から施行する。ただし、第五条第一項第一号の改正規定並びに第六条第一項第一号及び第二項第一号の改正規定並びに附則第三項及び第四項の規定は、平成二十九年一月一日から施行する。

The provisions of Article 3 of the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers as amended (hereinafter referred to as the "New Rules") apply to the documents related to national tax (meaning the documents related to national tax prescribed in 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 (hereinafter referred to as the "Act"); the same applies hereinafter in this paragraph) relating to the written application under Article 6, paragraph (2) of the Act (hereinafter referred to as the "written application" in this paragraph) submitted on or after the date of enforcement of this Ministerial Order, and the provisions then in force continue to govern the documents related to national tax relating to the written application submitted before that date.

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施行規則（以下「新規則」という。）第三条の規定は、この省令の施行の日以後に提出する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（以下「法」という。）第六条第二項の申請書（以下この項において「申請書」という。）に係る国税関係書類（法第二条第二号に規定する国税関係書類をいう。以下この項において同じ。）について適用し、同日前に提出した申請書に係る国税関係書類については、なお従前の例による。

The provisions of Article 5, paragraph (1) of the New Rules apply to the written application under Article 6, paragraph (1) or (2) of the Act (hereinafter referred to as the "written application" in this paragraph) submitted on or after January 1, 2017, and the provisions then in force continue to govern the written application submitted before that date.

新規則第五条第一項の規定は、平成二十九年一月一日以後に提出する法第六条第一項又は第二項の申請書（以下この項において「申請書」という。）について適用し、同日前に提出した申請書については、なお従前の例による。

The provisions of Article 6, paragraphs (1) and (2) of the New Rules apply to the written notification under Article 7, paragraph (1) or (2) of the Act (hereinafter referred to as the "written notification" in this paragraph) submitted on or after January 1, 2017, and the provisions then in force continue to govern the written notification submitted before that date.

新規則第六条第一項及び第二項の規定は、平成二十九年一月一日以後に提出する法第七条第一項又は第二項の届出書（以下この項において「届出書」という。）について適用し、同日前に提出した届出書については、なお従前の例による。

Search

Supplementary Provisions