# 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 / 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, not yet in force
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- 平成十年大蔵省令第四十三号 · MinisterialOrdinance
- English title "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": claude-opus-5-5
- Text: the text as amended with effect from 2027-01-01 — NOT yet in force (revision 20270101_507M60000040028)
- URL (this text's page): https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
- The text in force: https://japanlaw.org/en/electronic-books-act-enforcement-regulation
- English: 68 of 68 paragraphs, each marked below as the Ministry of Justice's, as the Ministry's with a slip corrected by this site, or as machine translation.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.
Every provision carries its address and its place on this text's page on the
line under it. One provision of this text as Markdown: https://japanlaw.org/md/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/art-1.
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**制定文（一）** 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（平成十年法律第二十五号）の規定に基づき、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を次のように定める。
enact-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text#enact-1
Pursuant to the provisions of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998), 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 is established as follows.
machine translation, not official
### 第一条（定義） — Definitions
caption: machine translation, not official
art-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-1
**第一項** この省令において「国税」、「国税関係帳簿書類」、「電磁的記録」、「保存義務者」、「電子取引」又は「電子計算機出力マイクロフィルム」とは、それぞれ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（平成十年法律第二十五号。以下「法」という。）第二条に規定する国税、国税関係帳簿書類、電磁的記録、保存義務者、電子取引又は電子計算機出力マイクロフィルムをいう。
art-1/par-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-1/par-1
In this Ministerial Order, "national tax," "books and documents related to national tax," "electronic or magnetic record," "person required to preserve," "electronic transaction," or "computer output microfilm" means, respectively, national tax, books and documents related to national tax, an electronic or magnetic record, a person required to preserve, an electronic transaction, or computer output microfilm prescribed in Article 2 of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998; hereinafter referred to as the "Act").
machine translation, not official
**第二項** この省令において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-1/par-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-1/par-2
In this Ministerial Order, the meanings of the terms set forth in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 電子計算機処理 電子計算機を使用して行われる情報の入力、蓄積、編集、加工、修正、更新、検索、消去、出力又はこれらに類する処理をいう。
art-1/par-2/item-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-1/par-2/item-1
Computer processing: means the input, accumulation, editing, processing, correction, updating, retrieval, deletion, or output of information performed using a computer, or processing similar thereto;
machine translation, not official
**二** 納税地等 保存義務者が、国税関係帳簿書類に係る国税の納税者（国税通則法（昭和三十七年法律第六十六号）第二条第五号（定義）に規定する納税者をいう。以下この号及び第五条第四項第二号ホにおいて同じ。）である場合には当該国税の納税地をいい、国税関係帳簿書類に係る国税の納税者でない場合には当該国税関係帳簿書類に係る対応業務（国税に関する法律の規定により業務に関して国税関係帳簿書類の保存をしなければならないこととされている場合における当該業務をいう。）を行う事務所、事業所その他これらに準ずるものの所在地をいう。
art-1/par-2/item-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-1/par-2/item-2
Place for tax payment, etc.: means, where a person required to preserve is a taxpayer of national tax relating to books and documents related to national tax (meaning a taxpayer prescribed in Article 2, item (v) (Definitions) of the Act on General Rules for National Taxes (Act No. 66 of 1962); the same applies hereinafter in this item and in Article 5, paragraph (4), item (ii), (e)), the place for tax payment for that national tax, and where the person is not a taxpayer of national tax relating to books and documents related to national tax, the location of the office, place of business, or other equivalent facility at which the corresponding business relating to those books and documents related to national tax (meaning, where the person is required by the provisions of laws concerning national tax to preserve books and documents related to national tax in connection with business, that business) is conducted.
machine translation, not official
### 第二条（国税関係帳簿書類の電磁的記録による保存等） — Preservation of Books and Documents Related to National Tax by Means of Electronic or Magnetic Records, etc.
caption: machine translation, not official
art-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2
**第一項** 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。
art-2/par-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-1
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).
machine translation, not official
**第二項** 法第四条第一項の規定により国税関係帳簿（同項に規定する国税関係帳簿をいう。第六項第三号を除き、以下同じ。）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ようとする保存義務者は、次に掲げる要件（当該保存義務者が第五条第四項第一号に定める要件に従って当該電磁的記録の備付け及び保存を行っている場合には、第三号に掲げる要件を除く。）に従って当該電磁的記録の備付け及び保存をしなければならない。
art-2/par-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-2
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 (4), item (i), keeping and preserving those electronic or magnetic records).
machine translation, not official
**一** 当該国税関係帳簿に係る電磁的記録の備付け及び保存に併せて、次に掲げる書類（当該国税関係帳簿に係る電子計算機処理に当該保存義務者が開発したプログラム（電子計算機に対する指令であって、一の結果を得ることができるように組み合わされたものをいう。以下この項及び第六項第四号において同じ。）以外のプログラムを使用する場合にはイ及びロに掲げる書類を除くものとし、当該国税関係帳簿に係る電子計算機処理を他の者（当該電子計算機処理に当該保存義務者が開発したプログラムを使用する者を除く。）に委託している場合にはハに掲げる書類を除くものとする。）の備付けを行うこと。
art-2/par-2/item-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-2/item-1
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)):
machine translation, not official
**イ** 当該国税関係帳簿に係る電子計算機処理システム（電子計算機処理に関するシステムをいう。以下同じ。）の概要を記載した書類
art-2/par-2/item-1/sub-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-2/item-1/sub-1
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;
machine translation, not official
**ロ** 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
art-2/par-2/item-1/sub-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-2/item-1/sub-2
a document prepared in the course of developing the computer processing system relating to those books related to national tax;
machine translation, not official
**ハ** 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
art-2/par-2/item-1/sub-3 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-2/item-1/sub-3
an operating manual for the computer processing system relating to those books related to national tax;
machine translation, not official
**ニ** 当該国税関係帳簿に係る電子計算機処理並びに当該国税関係帳簿に係る電磁的記録の備付け及び保存に関する事務手続を明らかにした書類（当該電子計算機処理を他の者に委託している場合には、その委託に係る契約書並びに当該国税関係帳簿に係る電磁的記録の備付け及び保存に関する事務手続を明らかにした書類）
art-2/par-2/item-1/sub-4 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-2/item-1/sub-4
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);
machine translation, not official
**二** 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する場所に当該電磁的記録の電子計算機処理の用に供することができる電子計算機、プログラム、ディスプレイ及びプリンタ並びにこれらの操作説明書を備え付け、当該電磁的記録をディスプレイの画面及び書面に、整然とした形式及び明瞭な状態で、速やかに出力することができるようにしておくこと。
art-2/par-2/item-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-2/item-2
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;
machine translation, not official
**三** 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。
art-2/par-2/item-3 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-2/item-3
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.
machine translation, not official
**第三項** 前項の規定は、法第四条第二項の規定により国税関係書類（法第二条第二号に規定する国税関係書類をいう。以下同じ。）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の当該電磁的記録の保存について準用する。この場合において、前項中「第五条第四項第一号に定める要件に従って当該電磁的記録の備付け及び」とあるのは、「当該電磁的記録の記録事項の検索をすることができる機能（取引年月日その他の日付を検索の条件として設定すること及びその範囲を指定して条件を設定することができるものに限る。）を確保して当該電磁的記録の」と読み替えるものとする。
art-2/par-3 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-3
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 (4), 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".
machine translation, not official
**第四項** 法第四条第三項に規定する財務省令で定める書類は、国税関係書類のうち、棚卸表、貸借対照表及び損益計算書並びに計算、整理又は決算に関して作成されたその他の書類とする。
art-2/par-4 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-4
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.
machine translation, not official
**第五項** 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。
art-2/par-5 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-5
The device specified by Ministry of Finance Order prescribed in Article 4, paragraph (3) of the Act is a scanner.
machine translation, not official
**第六項** 法第四条第三項の規定により国税関係書類（同項に規定する国税関係書類に限る。以下この条において同じ。）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、次に掲げる要件（当該保存義務者が国税に関する法律の規定による当該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いる場合には、第五号（ロ及びハに係る部分に限る。）に掲げる要件を除く。）に従って当該電磁的記録の保存をしなければならない。
art-2/par-6 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-6
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).
machine translation, not official
**一** 次に掲げる方法のいずれかにより入力すること。
art-2/par-6/item-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-6/item-1
to input by any of the following methods:
machine translation, not official
**イ** 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。
art-2/par-6/item-1/sub-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-6/item-1/sub-1
to input the recorded matters relating to those documents related to national tax promptly after their preparation or receipt;
machine translation, not official
**ロ** 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。）。
art-2/par-6/item-1/sub-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-6/item-1/sub-2
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);
machine translation, not official
**二** 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。
art-2/par-6/item-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-6/item-2
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):
machine translation, not official
**イ** 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。
art-2/par-6/item-2/sub-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-6/item-2/sub-1
it is a computer processing system that uses a scanner (limited to one satisfying the following requirements):
machine translation, not official
**（１）** 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。
art-2/par-6/item-2/sub-1/sub2-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-6/item-2/sub-1/sub2-1
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;
machine translation, not official
**（２）** 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。
art-2/par-6/item-2/sub-1/sub2-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-6/item-2/sub-1/sub2-2
it reads gradations of each of red, green, and blue at 256 or more levels;
machine translation, not official
**ロ** 当該国税関係書類の作成又は受領後、速やかに一の入力単位ごとの電磁的記録の記録事項に総務大臣が認定する時刻認証業務（電磁的記録に記録された情報にタイムスタンプを付与する役務を提供する業務をいう。）に係るタイムスタンプ（次に掲げる要件を満たすものに限る。以下この号並びに第四条第一項第一号及び第二号において「タイムスタンプ」という。）を付すこと（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）。
art-2/par-6/item-2/sub-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-6/item-2/sub-2
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):
machine translation, not official
**（１）** 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。
art-2/par-6/item-2/sub-2/sub2-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-6/item-2/sub-2/sub2-1
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;
machine translation, not official
**（２）** 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。第五条第二項及び第七項において同じ。）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。
art-2/par-6/item-2/sub-2/sub2-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-6/item-2/sub-2/sub2-2
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, paragraphs (2) and (7)) and to verify in a batch the time stamps attached within that period;
machine translation, not official
**ハ** 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。
art-2/par-6/item-2/sub-3 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-6/item-2/sub-3
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:
machine translation, not official
**（１）** 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。
art-2/par-6/item-2/sub-3/sub2-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-6/item-2/sub-3/sub2-1
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;
machine translation, not official
**（２）** 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。
art-2/par-6/item-2/sub-3/sub2-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-6/item-2/sub-3/sub2-2
it is impossible to correct or delete the recorded matters of the electronic or magnetic records relating to those documents related to national tax;
machine translation, not official
**三** 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。
art-2/par-6/item-3 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-6/item-3
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);
machine translation, not official
**四** 当該国税関係書類に係る電磁的記録の保存をする場所に当該電磁的記録の電子計算機処理の用に供することができる電子計算機、プログラム、映像面の最大径が三十五センチメートル以上のカラーディスプレイ及びカラープリンタ並びにこれらの操作説明書を備え付け、当該電磁的記録をカラーディスプレイの画面及び書面に、次のような状態で速やかに出力することができるようにしておくこと。
art-2/par-6/item-4 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-6/item-4
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:
machine translation, not official
**イ** 整然とした形式であること。
art-2/par-6/item-4/sub-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-6/item-4/sub-1
being in an orderly format;
machine translation, not official
**ロ** 当該国税関係書類と同程度に明瞭であること。
art-2/par-6/item-4/sub-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-6/item-4/sub-2
being as clear as those documents related to national tax;
machine translation, not official
**ハ** 拡大又は縮小して出力することが可能であること。
art-2/par-6/item-4/sub-3 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-6/item-4/sub-3
being capable of being output in enlarged or reduced form;
machine translation, not official
**ニ** 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。
art-2/par-6/item-4/sub-4 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-6/item-4/sub-4
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;
machine translation, not official
**五** 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。
art-2/par-6/item-5 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-6/item-5
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):
machine translation, not official
**イ** 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。
art-2/par-6/item-5/sub-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-6/item-5/sub-1
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;
machine translation, not official
**ロ** 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。
art-2/par-6/item-5/sub-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-6/item-5/sub-2
for record items relating to a date or amount, it is possible to set a condition by specifying a range thereof;
machine translation, not official
**ハ** 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。
art-2/par-6/item-5/sub-3 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-6/item-5/sub-3
it is possible to set a condition by combining two or more arbitrary record items;
machine translation, not official
**六** 第二項第一号の規定は、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の当該電磁的記録の保存について準用する。
art-2/par-6/item-6 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-6/item-6
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.
machine translation, not official
**第七項** 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並びに第五条第五項第三号において「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。
art-2/par-7 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-7
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), and in Article 5, paragraph (5), item (iii), 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".
machine translation, not official
**第八項** 法第四条第三項の保存義務者が、災害その他やむを得ない事情により、同項前段に規定する財務省令で定めるところに従って同項前段の国税関係書類に係る電磁的記録の保存をすることができなかったことを証明した場合には、前二項の規定にかかわらず、当該電磁的記録の保存をすることができる。ただし、当該事情が生じなかったとした場合において、当該財務省令で定めるところに従って当該電磁的記録の保存をすることができなかったと認められるときは、この限りでない。
art-2/par-8 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-8
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.
machine translation, not official
**第九項** 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。
art-2/par-9 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-9
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)".
machine translation, not official
**一** 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）
art-2/par-9/item-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-9/item-1
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) 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);
machine translation, not official
**二** 基準日
art-2/par-9/item-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-9/item-2
the base date;
machine translation, not official
**三** その他参考となるべき事項
art-2/par-9/item-3 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-9/item-3
any other matters for reference.
machine translation, not official
**第十項** 前項の保存義務者は、同項の規定の適用を受けようとする過去分重要書類につき、所轄税務署長等のほかに適用届出書の提出に当たり便宜とする税務署長（以下この項において「所轄外税務署長」という。）がある場合において、当該所轄外税務署長がその便宜とする事情について相当の理由があると認めたときは、当該所轄外税務署長を経由して、その便宜とする事情の詳細を記載した適用届出書を当該所轄税務署長等に提出することができる。この場合において、当該適用届出書が所轄外税務署長に受理されたときは、当該適用届出書は、その受理された日に所轄税務署長等に提出されたものとみなす。
art-2/par-10 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-10
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.
machine translation, not official
**第十一項** 第九項の規定により過去分重要書類に係る電磁的記録の保存をする保存義務者が、災害その他やむを得ない事情により、法第四条第三項前段に規定する財務省令で定めるところに従って当該電磁的記録の保存をすることができないこととなったことを証明した場合には、第九項の規定にかかわらず、当該電磁的記録の保存をすることができる。ただし、当該事情が生じなかったとした場合において、当該財務省令で定めるところに従って当該電磁的記録の保存をすることができないこととなったと認められるときは、この限りでない。
art-2/par-11 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-11
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.
machine translation, not official
**第十二項** 法第四条第三項後段に規定する財務省令で定める要件は、同項後段の国税関係書類に係る電磁的記録について、当該国税関係書類の保存場所に、国税に関する法律の規定により当該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、保存が行われることとする。
art-2/par-12 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-12
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.
machine translation, not official
### 第三条（国税関係帳簿書類の電子計算機出力マイクロフィルムによる保存等） — Preservation of Books and Documents Related to National Tax by Means of Computer Output Microfilm, etc.
caption: machine translation, not official
art-3 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-3#art-3
**第一項** 法第五条第一項の規定により国税関係帳簿に係る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ようとする保存義務者は、前条第二項各号に掲げる要件（当該保存義務者が第五条第四項第二号に定める要件に従って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行っている場合には、前条第二項第三号に掲げる要件を除く。）及び次に掲げる要件に従って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しなければならない。
art-3/par-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-3#art-3/par-1
A person required to preserve who intends, pursuant to the provisions of Article 5, paragraph (1) of the Act, to substitute the keeping of electronic or magnetic records relating to books related to national tax and the preservation of those electronic or magnetic records by computer output microfilm for the keeping and preservation of those books related to national tax must keep those electronic or magnetic records and preserve them by computer output microfilm in accordance with the requirements set forth in the items of paragraph (2) of the preceding Article (excluding the requirement set forth in paragraph (2), item (iii) of the preceding Article where the person required to preserve is keeping those electronic or magnetic records and preserving them by computer output microfilm in accordance with the requirement prescribed in Article 5, paragraph (4), item (ii)) and the following requirements.
machine translation, not official
**一** 当該電子計算機出力マイクロフィルムの保存に併せて、次に掲げる書類の備付けを行うこと。
art-3/par-1/item-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-3#art-3/par-1/item-1
together with the preservation of that computer output microfilm, to keep the following documents:
machine translation, not official
**イ** 当該電子計算機出力マイクロフィルムの作成及び保存に関する事務手続を明らかにした書類
art-3/par-1/item-1/sub-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-3#art-3/par-1/item-1/sub-1
a document clarifying the administrative procedures for the preparation and preservation of that computer output microfilm;
machine translation, not official
**ロ** 次に掲げる事項が記載された書類
art-3/par-1/item-1/sub-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-3#art-3/par-1/item-1/sub-2
a document stating the following matters:
machine translation, not official
**（１）** 保存義務者（保存義務者が法人（法人税法第二条第八号（定義）に規定する人格のない社団等を含む。（１）及び次条第二項において同じ。）である場合には、当該法人の国税関係帳簿の保存に関する事務の責任者である者）の当該国税関係帳簿に係る電磁的記録が真正に出力され、当該電子計算機出力マイクロフィルムが作成された旨を証する記載及びその氏名
art-3/par-1/item-1/sub-2/sub2-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-3#art-3/par-1/item-1/sub-2/sub2-1
a statement by the person required to preserve (where the person required to preserve is a juridical person (including an association or foundation without juridical personality prescribed in Article 2, item (viii) (Definitions) of the Corporation Tax Act; the same applies in (1) and in paragraph (2) of the following Article), the person who is responsible for administrative matters relating to the preservation of the books related to national tax of that juridical person) certifying that the electronic or magnetic records relating to those books related to national tax have been genuinely output and that that computer output microfilm has been prepared, and that person's name;
machine translation, not official
**（２）** 当該電子計算機出力マイクロフィルムの作成責任者の氏名
art-3/par-1/item-1/sub-2/sub2-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-3#art-3/par-1/item-1/sub-2/sub2-2
the name of the person responsible for preparing that computer output microfilm;
machine translation, not official
**（３）** 当該電子計算機出力マイクロフィルムの作成年月日
art-3/par-1/item-1/sub-2/sub2-3 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-3#art-3/par-1/item-1/sub-2/sub2-3
the date on which that computer output microfilm was prepared;
machine translation, not official
**二** 当該電子計算機出力マイクロフィルムの保存をする場所に、日本産業規格Ｂ七一八六に規定する基準を満たすマイクロフィルムリーダプリンタ及びその操作説明書を備え付け、当該電子計算機出力マイクロフィルムの内容を当該マイクロフィルムリーダプリンタの画面及び書面に、整然とした形式及び明瞭な状態で、速やかに出力することができるようにしておくこと。
art-3/par-1/item-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-3#art-3/par-1/item-2
at the place where that computer output microfilm is preserved, to equip a microfilm reader-printer satisfying the standards prescribed in Japanese Industrial Standards B 7186 and operating manuals for it, and to make it possible to promptly output the contents of that computer output microfilm on the screen of that microfilm reader-printer and in writing in an orderly format and clear state.
machine translation, not official
**第二項** 前項の規定は、法第五条第二項の規定により国税関係書類に係る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書類の保存に代えようとする保存義務者の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について準用する。この場合において、前項中「前条第二項各号」とあるのは「前条第二項第一号及び第三号」と、「第五条第四項第二号に定める要件に従って当該電磁的記録の備付け及び」とあるのは「第五条第四項第二号ハからホまでに掲げる要件に従って」と、「及び次に」とあるのは「並びに次に」と読み替えるものとする。
art-3/par-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-3#art-3/par-2
The provisions of the preceding paragraph apply mutatis mutandis to the preservation by computer output microfilm of electronic or magnetic records by a person required to preserve who intends, pursuant to the provisions of Article 5, paragraph (2) of the Act, to substitute the preservation by computer output microfilm of the electronic or magnetic records relating to documents related to national tax for the preservation of those documents related to national tax. In this case, the phrase "the items of paragraph (2) of the preceding Article" in the preceding paragraph is deemed to be replaced with "items (i) and (iii) of paragraph (2) of the preceding Article", the phrase "keeping those electronic or magnetic records and preserving them by computer output microfilm in accordance with the requirement prescribed in Article 5, paragraph (4), item (ii)" is deemed to be replaced with "preserving those electronic or magnetic records by computer output microfilm in accordance with the requirements set forth in Article 5, paragraph (4), item (ii), (c) through (e)", and the phrase "及び次に" (and the following) is deemed to be replaced with "並びに次に" (and the following, joining larger groups).
machine translation, not official
**第三項** 法第五条第三項に規定する財務省令で定める場合は、法第四条第一項の規定により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ている保存義務者の当該国税関係帳簿又は同条第二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の当該国税関係書類の全部又は一部について、その保存期間（国税に関する法律の規定により国税関係帳簿又は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。）の全期間（電子計算機出力マイクロフィルムによる保存をもってこれらの電磁的記録の保存に代えようとする日以後の期間に限る。）につき電子計算機出力マイクロフィルムによる保存をもってこれらの電磁的記録の保存に代えようとする場合とする。
art-3/par-3 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-3#art-3/par-3
The cases specified by Ministry of Finance Order prescribed in Article 5, paragraph (3) of the Act are cases where, with regard to all or part of the books related to national tax of a person required to preserve who substitutes the keeping and preservation of electronic or magnetic records relating to books related to national tax for the keeping and preservation of those books related to national tax pursuant to the provisions of Article 4, paragraph (1) of the Act, or the documents related to national tax of a person required to preserve who substitutes the preservation of electronic or magnetic records relating to documents related to national tax for the preservation of those documents related to national tax pursuant to the provisions of paragraph (2) of that Article, the person intends to substitute preservation by computer output microfilm for the preservation of those electronic or magnetic records for the entire preservation period (meaning the period during which the preservation of books related to national tax or documents related to national tax is required under the provisions of laws concerning national tax) (limited to the period on or after the date on which the person intends to substitute preservation by computer output microfilm for the preservation of those electronic or magnetic records).
machine translation, not official
**第四項** 第一項及び第二項の規定は、法第五条第三項の規定により国税関係帳簿又は国税関係書類に係る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又は国税関係書類に係る電磁的記録の保存に代えようとする保存義務者の当該国税関係帳簿又は国税関係書類に係る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について準用する。
art-3/par-4 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-3#art-3/par-4
The provisions of paragraphs (1) and (2) apply mutatis mutandis to the preservation by computer output microfilm of electronic or magnetic records relating to books related to national tax or documents related to national tax by a person required to preserve who intends, pursuant to the provisions of Article 5, paragraph (3) of the Act, to substitute the preservation by computer output microfilm of the electronic or magnetic records relating to those books related to national tax or those documents related to national tax for the preservation of those electronic or magnetic records.
machine translation, not official
### 第四条（電子取引の取引情報に係る電磁的記録の保存） — Preservation of Electronic or Magnetic Records Relating to Transaction Information of Electronic Transactions
caption: machine translation, not official
art-4 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-3#art-4
**第一項** 法第七条に規定する保存義務者は、電子取引を行った場合には、当該電子取引の取引情報（法第二条第五号に規定する取引情報をいう。以下この項及び第三項並びに次条第五項第一号において同じ。）に係る電磁的記録を、当該取引情報の受領が書面により行われたとした場合又は当該取引情報の送付が書面により行われその写しが作成されたとした場合に、国税に関する法律の規定により、当該書面を保存すべきこととなる場所に、当該書面を保存すべきこととなる期間、次に掲げる措置のいずれかを行い、第二条第二項第二号及び第六項第五号並びに同項第六号において準用する同条第二項第一号（同号イに係る部分に限る。）に掲げる要件（当該保存義務者が国税に関する法律の規定による当該電磁的記録の提示又は提出の要求（以下この項において「電磁的記録の提示等の要求」という。）に応じることができるようにしている場合には、同条第六項第五号（ロ及びハに係る部分に限る。）に掲げる要件（当該保存義務者が、その判定期間に係る基準期間における売上高が五千万円以下である事業者である場合又は国税に関する法律の規定による当該電磁的記録を出力することにより作成した書面で整然とした形式及び明瞭な状態で出力され、取引年月日その他の日付及び取引先ごとに整理されたものの提示若しくは提出の要求に応じることができるようにしている場合であって、当該電磁的記録の提示等の要求に応じることができるようにしているときは、同号に掲げる要件）を除く。）に従って保存しなければならない。
art-4/par-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-3#art-4/par-1
A person required to preserve prescribed in Article 7 of the Act must, where the person has engaged in an electronic transaction, take any of the following measures and preserve the electronic or magnetic records relating to the transaction information (meaning the transaction information prescribed in Article 2, item (v) of the Act; the same applies hereinafter in this paragraph and paragraph (3), and in paragraph (5), item (i) of the following Article) of that electronic transaction, at the place where, under the provisions of laws concerning national tax, the document would be required to be preserved if the receipt of that transaction information had been made in writing or if the sending of that transaction information had been made in writing and a copy of it had been prepared, for the period during which that document would be required to be preserved, in accordance with the requirements set forth in Article 2, paragraph (2), item (ii) and paragraph (6), item (v) and, as applied mutatis mutandis in item (vi) of that paragraph, paragraph (2), item (i) of that Article (limited to the part pertaining to (a) of that item) (excluding, where the person required to preserve has made it possible to comply with a request under the provisions of laws concerning national tax to present or submit those electronic or magnetic records (hereinafter in this paragraph referred to as a "request to present or submit electronic or magnetic records"), the requirements set forth in paragraph (6), item (v) of that Article (limited to the part pertaining to (b) and (c)) (in the case where the person required to preserve is a business operator whose sales in the base period relating to its determination period are 50 million yen or less, or in the case where the person has made it possible to comply with a request to present or submit a document, prepared by outputting those electronic or magnetic records under the provisions of laws concerning national tax, that is output in an orderly format and clear state and arranged by transaction date or other date and by business partner, and has made it possible to comply with the request to present or submit electronic or magnetic records, the requirements set forth in that item)).
machine translation, not official
**一** 当該電磁的記録の記録事項にタイムスタンプが付された後、当該取引情報の授受を行うこと。
art-4/par-1/item-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-3#art-4/par-1/item-1
to give and receive that transaction information after a time stamp has been attached to the recorded matters of those electronic or magnetic records;
machine translation, not official
**二** 次に掲げる方法のいずれかにより、当該電磁的記録の記録事項にタイムスタンプを付すこと。
art-4/par-1/item-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-3#art-4/par-1/item-2
to attach a time stamp to the recorded matters of those electronic or magnetic records by any of the following methods:
machine translation, not official
**イ** 当該電磁的記録の記録事項にタイムスタンプを付すことを当該取引情報の授受後、速やかに行うこと。
art-4/par-1/item-2/sub-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-3#art-4/par-1/item-2/sub-1
to attach a time stamp to the recorded matters of those electronic or magnetic records promptly after the giving and receiving of that transaction information;
machine translation, not official
**ロ** 当該電磁的記録の記録事項にタイムスタンプを付すこと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（当該取引情報の授受から当該記録事項に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限る。）。
art-4/par-1/item-2/sub-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-3#art-4/par-1/item-2/sub-2
to attach a time stamp to the recorded matters of those electronic or magnetic records 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 giving and receiving of that transaction information to the attachment of that time stamp to those recorded matters have been established);
machine translation, not official
**三** 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を使用して当該取引情報の授受及び当該電磁的記録の保存を行うこと。
art-4/par-1/item-3 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-3#art-4/par-1/item-3
to give and receive that transaction information and preserve those electronic or magnetic records using a computer processing system satisfying either of the following requirements:
machine translation, not official
**イ** 当該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。
art-4/par-1/item-3/sub-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-3#art-4/par-1/item-3/sub-1
where a correction or deletion has been made to the recorded matters of those electronic or magnetic records, it is possible to confirm those facts and their details;
machine translation, not official
**ロ** 当該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。
art-4/par-1/item-3/sub-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-3#art-4/par-1/item-3/sub-2
it is not possible to make a correction or deletion to the recorded matters of those electronic or magnetic records;
machine translation, not official
**四** 当該電磁的記録の記録事項について正当な理由がない訂正及び削除の防止に関する事務処理の規程を定め、当該規程に沿った運用を行い、当該電磁的記録の保存に併せて当該規程の備付けを行うこと。
art-4/par-1/item-4 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-3#art-4/par-1/item-4
to establish rules on administrative processing for preventing corrections and deletions without a justifiable reason to the recorded matters of those electronic or magnetic records, to operate in accordance with those rules, and to keep those rules together with the preservation of those electronic or magnetic records.
machine translation, not official
**第二項** 前項及びこの項において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-4/par-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-3#art-4/par-2
In the preceding paragraph and this paragraph, the meanings of the terms set forth in the following items are as prescribed in those items:
machine translation, not official
**一** 事業者 個人事業者（業務を行う個人をいう。以下この項において同じ。）及び法人をいう。
art-4/par-2/item-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-3#art-4/par-2/item-1
business operator: individual business operators (meaning individuals who conduct business; the same applies hereinafter in this paragraph) and corporations;
machine translation, not official
**二** 判定期間 次に掲げる事業者の区分に応じそれぞれ次に定める期間をいう。
art-4/par-2/item-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-3#art-4/par-2/item-2
determination period: the period prescribed respectively below according to the following categories of business operators:
machine translation, not official
**イ** 個人事業者 電子取引を行った日の属する年の一月一日から十二月三十一日までの期間
art-4/par-2/item-2/sub-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-3#art-4/par-2/item-2/sub-1
individual business operator: the period from January 1 to December 31 of the year that includes the day on which the electronic transaction was engaged in;
machine translation, not official
**ロ** 法人 電子取引を行った日の属する事業年度（法人税法第十三条及び第十四条（事業年度）に規定する事業年度をいう。次号において同じ。）
art-4/par-2/item-2/sub-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-3#art-4/par-2/item-2/sub-2
corporation: the business year that includes the day on which the electronic transaction was engaged in (meaning the business year prescribed in Articles 13 and 14 (Business Year) of the Corporation Tax Act; the same applies in the following item);
machine translation, not official
**三** 基準期間 個人事業者についてはその年の前々年をいい、法人についてはその事業年度の前々事業年度（当該前々事業年度が一年未満である法人については、その事業年度開始の日の二年前の日の前日から同日以後一年を経過する日までの間に開始した各事業年度を合わせた期間）をいう。
art-4/par-2/item-3 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-3#art-4/par-2/item-3
base period: for an individual business operator, the year before the previous year, and for a corporation, the second business year preceding its business year (for a corporation for which that second preceding business year is less than one year, the period combining each business year that began during the period from the day before the day two years before the first day of its business year until the day on which one year has elapsed from that day).
machine translation, not official
**第三項** 法第七条に規定する保存義務者が、電子取引を行った場合において、災害その他やむを得ない事情により、同条に規定する財務省令で定めるところに従って当該電子取引の取引情報に係る電磁的記録の保存をすることができなかったことを証明したとき、又は納税地等の所轄税務署長が当該財務省令で定めるところに従って当該電磁的記録の保存をすることができなかったことについて相当の理由があると認め、かつ、当該保存義務者が国税に関する法律の規定による当該電磁的記録及び当該電磁的記録を出力することにより作成した書面（整然とした形式及び明瞭な状態で出力されたものに限る。）の提示若しくは提出の要求に応じることができるようにしているときは、第一項の規定にかかわらず、当該電磁的記録の保存をすることができる。ただし、当該事情が生じなかったとした場合又は当該理由がなかったとした場合において、当該財務省令で定めるところに従って当該電磁的記録の保存をすることができなかったと認められるときは、この限りでない。
art-4/par-3 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-3#art-4/par-3
Where a person required to preserve prescribed in Article 7 of the Act, in the case where the person has engaged in an electronic transaction, proves that, due to a disaster or other unavoidable circumstances, the person was unable to preserve the electronic or magnetic records relating to the transaction information of that electronic transaction in accordance with the Ministry of Finance Order prescribed in that Article, or where the competent district director with jurisdiction over the place for tax payment, etc. finds that there are reasonable grounds for the person having been unable to preserve those electronic or magnetic records in accordance with that Ministry of Finance Order and the person required to preserve has made it possible to comply with a request under the provisions of laws concerning national tax to present or submit those electronic or magnetic records and documents prepared by outputting those electronic or magnetic records (limited to those output in an orderly format and clear state), the person may, notwithstanding the provisions of paragraph (1), preserve those electronic or magnetic records; provided, however, that this does not apply where, had those circumstances not arisen or had those grounds not existed, 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.
machine translation, not official
### 第五条（他の国税に関する法律の規定の適用） — Application of the Provisions of Other Laws Concerning National Tax
caption: machine translation, not official
art-5 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5
**第一項** 法第八条第四項に規定する財務省令で定める国税関係帳簿は、同項に規定する修正申告等（以下この項及び次項において「修正申告等」という。）の基因となる事項に係る所得税法施行規則（昭和四十年大蔵省令第十一号）第五十八条第一項（取引に関する帳簿及び記載事項）に規定する仕訳帳、総勘定元帳その他必要な帳簿（財務大臣の定める取引に関する事項の記載に係るものに限る。）、法人税法施行規則（昭和四十年大蔵省令第十二号）第五十四条（取引に関する帳簿及び記載事項）に規定する仕訳帳、総勘定元帳その他必要な帳簿（手形（融通手形を除く。）上の債権債務に関する事項、売掛金（未収加工料その他売掛金と同様の性質を有するものを含む。）その他債権に関する事項（当座預金の預入れ及び引出しに関する事項を除く。）、買掛金（未払加工料その他買掛金と同様の性質を有するものを含む。）その他債務に関する事項、法人税法第二条第二十一号（定義）に規定する有価証券（商品であるものを除く。）に関する事項、同条第二十三号に規定する減価償却資産に関する事項、同条第二十四号に規定する繰延資産に関する事項、売上げ（加工その他の役務の給付その他売上げと同様の性質を有するものを含む。）その他収入に関する事項及び仕入れその他経費（賃金、給料手当、法定福利費及び厚生費を除く。）に関する事項の記載に係るものに限る。）又は消費税法（昭和六十三年法律第百八号）第三十条第七項（仕入れに係る消費税額の控除）、第三十八条第二項（売上げに係る対価の返還等をした場合の消費税額の控除）、第三十八条の二第二項（特定課税仕入れに係る対価の返還等を受けた場合の消費税額の控除）及び第五十八条（帳簿の備付け等）に規定する帳簿（保存義務者が、あらかじめ、これらの帳簿（以下この項及び次項において「特例国税関係帳簿」という。）に係る電磁的記録又は電子計算機出力マイクロフィルムに記録された事項に関し修正申告等があった場合には法第八条第四項の規定の適用を受ける旨及び次に掲げる事項を記載した届出書を納税地等の所轄税務署長（当該修正申告等の基因となる事項に係る当該特例国税関係帳簿が、消費税法第三十条第七項に規定する帳簿（同条第八項第三号に掲げるものに限る。）及び同法第五十八条に規定する帳簿（同条に規定する課税貨物の同法第二条第一項第二号（定義）に規定する保税地域からの引取りに関する事項の記録に係るものに限る。）である場合にあっては、納税地等の所轄税関長。次項及び第三項において「所轄税務署長等」という。）に提出している場合における当該特例国税関係帳簿に限る。）とする。
art-5/par-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-1
The books related to national tax specified by Ministry of Finance Order prescribed in Article 8, paragraph (4) of the Act are the following books relating to the matters giving rise to an amended return, etc. prescribed in that paragraph (hereinafter in this paragraph and the following paragraph referred to as an "amended return, etc."): journals, general ledgers, and other necessary books prescribed in Article 58, paragraph (1) (Books Relating to Transactions and Matters to Be Stated) of the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 11 of 1965) (limited to those pertaining to the recording of matters relating to transactions specified by the Minister of Finance); journals, general ledgers, and other necessary books prescribed in Article 54 (Books Relating to Transactions and Matters to Be Stated) of the Regulation for Enforcement of the Corporation Tax Act (Ministry of Finance Order No. 12 of 1965) (limited to those pertaining to the recording of matters relating to claims and obligations on bills (excluding accommodation bills), matters relating to accounts receivable (including unreceived processing fees and other things of a nature similar to accounts receivable) and other claims (excluding matters relating to deposits into and withdrawals from checking accounts), matters relating to accounts payable (including unpaid processing fees and other things of a nature similar to accounts payable) and other obligations, matters relating to securities prescribed in Article 2, item (xxi) (Definitions) of the Corporation Tax Act (excluding those that are merchandise), matters relating to depreciable assets prescribed in item (xxiii) of that Article, matters relating to deferred assets prescribed in item (xxiv) of that Article, matters relating to sales (including the provision of services such as processing and other things of a nature similar to sales) and other revenue, and matters relating to purchases and other expenses (excluding wages, salaries and allowances, statutory welfare expenses, and employee welfare expenses)); or the books prescribed in Article 30, paragraph (7) (Deduction of Consumption Tax on Purchases), Article 38, paragraph (2) (Deduction of Consumption Tax in the Case of a Refund, etc. of Consideration for Sales), Article 38-2, paragraph (2) (Deduction of Consumption Tax in the Case of Receipt of a Refund, etc. of Consideration for Specified Taxable Purchases), and Article 58 (Keeping of Accounts) of the Consumption Tax Act (Act No. 108 of 1988) (limited to these books (hereinafter in this paragraph and the following paragraph referred to as "special books related to national tax") in the case where the person required to preserve has submitted in advance, to the competent district director with jurisdiction over the place for tax payment, etc. (or, where the special books related to national tax relating to the matters giving rise to that amended return, etc. are the books prescribed in Article 30, paragraph (7) of the Consumption Tax Act (limited to those set forth in paragraph (8), item (iii) of that Article) and the books prescribed in Article 58 of that Act (limited to those pertaining to the recording of matters relating to taking delivery, from a bonded area prescribed in Article 2, paragraph (1), item (ii) (Definitions) of that Act, of taxable goods prescribed in that Article), 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 and paragraph (3)), a written notification stating that, where an amended return, etc. is made with regard to the matters recorded in the electronic or magnetic records or computer output microfilm relating to these books, the person is to receive the application of Article 8, paragraph (4) of the Act, and the following matters).
machine translation, not official
**一** 届出に係る特例国税関係帳簿の種類
art-5/par-1/item-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-1/item-1
the type of the special books related to national tax relating to the notification;
machine translation, not official
**二** 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（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。以下この条において同じ。）
art-5/par-1/item-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-1/item-2
the name or title, address or residence, or location of the head office or principal office, and corporate number 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; the same applies hereinafter in this Article);
machine translation, not official
**三** 届出に係る特例国税関係帳簿に係る電磁的記録の備付け及び保存又は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特例国税関係帳簿の備付け及び保存に代える日
art-5/par-1/item-3 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-1/item-3
the date on which the keeping and preservation of the electronic or magnetic records relating to the special books related to national tax relating to the notification, or the keeping of those electronic or magnetic records and the preservation of those electronic or magnetic records by computer output microfilm, is to be substituted for the keeping and preservation of those special books related to national tax;
machine translation, not official
**四** その他参考となるべき事項
art-5/par-1/item-4 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-1/item-4
any other matters for reference.
machine translation, not official
**第二項** 前項の保存義務者は、特例国税関係帳簿に係る電磁的記録又は電子計算機出力マイクロフィルムに記録された事項に関し修正申告等があった場合において法第八条第四項の規定の適用を受けることをやめようとするときは、あらかじめ、その旨及び次に掲げる事項を記載した届出書を所轄税務署長等に提出しなければならない。この場合において、当該届出書の提出があったときは、その提出があった日の属する課税期間以後の課税期間については、前項の届出書は、その効力を失う。
art-5/par-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-2
A person required to preserve prescribed in the preceding paragraph who intends to cease receiving the application of Article 8, paragraph (4) of the Act in the case where an amended return, etc. is made with regard to the matters recorded in electronic or magnetic records or computer output microfilm relating to special books related to national tax must submit in advance to the competent district director, etc. a written notification stating that effect and the following matters. In this case, where that written notification has been submitted, the written notification under the preceding paragraph ceases to be effective for the taxable period that includes the date on which it was submitted and the taxable periods following it.
machine translation, not official
**一** 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
art-5/par-2/item-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-2/item-1
the name or title, address or residence, or location of the head office or principal office, and corporate number of the person submitting the notification;
machine translation, not official
**二** 前項の届出書を提出した年月日
art-5/par-2/item-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-2/item-2
the date on which the written notification under the preceding paragraph was submitted;
machine translation, not official
**三** その他参考となるべき事項
art-5/par-2/item-3 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-2/item-3
any other matters for reference.
machine translation, not official
**第三項** 第一項の保存義務者は、同項の届出書に記載した事項の変更をしようとする場合には、あらかじめ、その旨及び次に掲げる事項を記載した届出書を所轄税務署長等に提出しなければならない。
art-5/par-3 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-3
A person required to preserve prescribed in paragraph (1) who intends to change a matter stated in the written notification under that paragraph must submit in advance to the competent district director, etc. a written notification stating to that effect and the following matters.
machine translation, not official
**一** 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
art-5/par-3/item-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-3/item-1
the name or title, address or residence, or location of the head office or principal office, and corporate number of the person submitting the notification;
machine translation, not official
**二** 第一項の届出書を提出した年月日
art-5/par-3/item-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-3/item-2
the date on which the written notification under paragraph (1) was submitted;
machine translation, not official
**三** 変更をしようとする事項及び当該変更の内容
art-5/par-3/item-3 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-3/item-3
the matter to be changed and the details of that change;
machine translation, not official
**四** その他参考となるべき事項
art-5/par-3/item-4 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-3/item-4
any other matters for reference.
machine translation, not official
**第四項** 法第八条第四項に規定する財務省令で定める要件は、次の各号に掲げる保存義務者の区分に応じ当該各号に定める要件とする。
art-5/par-4 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-4
The requirements specified by Ministry of Finance Order prescribed in Article 8, paragraph (4) of the Act are the requirements prescribed in the following items according to the categories of persons required to preserve set forth in those items.
machine translation, not official
**一** 法第八条第四項第一号に規定する保存義務者 次に掲げる要件（当該保存義務者が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いる場合には、ハ（（２）及び（３）に係る部分に限る。）に掲げる要件を除く。）
art-5/par-4/item-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-4/item-1
a person required to preserve prescribed in Article 8, paragraph (4), item (i) of the Act: the following requirements (excluding the requirement set forth in (c) (limited to the part pertaining to (2) and (3)) where the person required to preserve has made it possible to comply with a request under the provisions of laws concerning national tax to present or submit the electronic or magnetic records relating to those books related to national tax):
machine translation, not official
**イ** 当該国税関係帳簿に係る電子計算機処理に、次に掲げる要件を満たす電子計算機処理システムを使用すること。
art-5/par-4/item-1/sub-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-4/item-1/sub-1
to use, for the computer processing relating to those books related to national tax, a computer processing system satisfying the following requirements:
machine translation, not official
**（１）** 当該国税関係帳簿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。
art-5/par-4/item-1/sub-1/sub2-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-4/item-1/sub-1/sub2-1
where a correction or deletion has been made to the recorded matters of the electronic or magnetic records relating to those books related to national tax, it is possible to confirm those facts and their details;
machine translation, not official
**（２）** 当該国税関係帳簿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に行った場合には、その事実を確認することができること。
art-5/par-4/item-1/sub-1/sub2-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-4/item-1/sub-1/sub2-2
where the input of the recorded matters relating to those books related to national tax has been made after the ordinary period for processing the relevant business has elapsed, it is possible to confirm that fact;
machine translation, not official
**ロ** 当該国税関係帳簿に係る電磁的記録の記録事項と関連国税関係帳簿（当該国税関係帳簿に関連する第二条国税関係帳簿（法第二条第二号に規定する国税関係帳簿をいう。）をいう。ロにおいて同じ。）の記録事項（当該関連国税関係帳簿が、法第四条第一項の規定により当該関連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関連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関連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。
art-5/par-4/item-1/sub-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-4/item-1/sub-2
to make it possible to confirm the mutual relationship between the recorded matters of the electronic or magnetic records relating to those books related to national tax and the recorded matters of associated books related to national tax (meaning the books related to national tax prescribed in Article 2, item (ii) of the Act that are associated with those books related to national tax; the same applies in (b)) (where those associated books related to national tax are ones for which the keeping and preservation of the electronic or magnetic records relating to them have been substituted for the keeping and preservation of those associated books related to national tax pursuant to the provisions of Article 4, paragraph (1) of the Act, or ones for which the keeping of those electronic or magnetic records and their preservation by computer output microfilm have been substituted for the keeping and preservation of those associated books related to national tax pursuant to the provisions of Article 5, paragraph (1) or (3) of the Act, the recorded matters of those electronic or magnetic records or that computer output microfilm);
machine translation, not official
**ハ** 当該国税関係帳簿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。
art-5/par-4/item-1/sub-3 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-4/item-1/sub-3
to ensure a function enabling a search of the recorded matters of the electronic or magnetic records relating to those books related to national tax (limited to one satisfying the following requirements):
machine translation, not official
**（１）** 取引年月日、取引金額及び取引先（（２）及び（３）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。
art-5/par-4/item-1/sub-3/sub2-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-4/item-1/sub-3/sub2-1
it is possible to set the transaction date, the transaction amount, and the business partner (referred to as "record items" in (2) and (3)) as search conditions;
machine translation, not official
**（２）** 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。
art-5/par-4/item-1/sub-3/sub2-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-4/item-1/sub-3/sub2-2
for record items relating to a date or amount, it is possible to set a condition by specifying a range thereof;
machine translation, not official
**（３）** 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。
art-5/par-4/item-1/sub-3/sub2-3 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-4/item-1/sub-3/sub2-3
it is possible to set a condition by combining two or more arbitrary record items;
machine translation, not official
**二** 法第八条第四項第二号に規定する保存義務者 次に掲げる要件
art-5/par-4/item-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-4/item-2
a person required to preserve prescribed in Article 8, paragraph (4), item (ii) of the Act: the following requirements:
machine translation, not official
**イ** 前号に定める要件
art-5/par-4/item-2/sub-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-4/item-2/sub-1
the requirements prescribed in the preceding item;
machine translation, not official
**ロ** 第三条第一項第一号ロ（１）の電磁的記録に、前号イ（１）及び（２）に規定する事実及び内容に係るものが含まれていること。
art-5/par-4/item-2/sub-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-4/item-2/sub-2
the electronic or magnetic records set forth in Article 3, paragraph (1), item (i), (b), (1) include those relating to the facts and details prescribed in (a), (1) and (2) of the preceding item;
machine translation, not official
**ハ** 当該電子計算機出力マイクロフィルムの保存に併せて、国税関係帳簿の種類及び取引年月日その他の日付を特定することによりこれらに対応する電子計算機出力マイクロフィルムを探し出すことができる索引簿の備付けを行うこと。
art-5/par-4/item-2/sub-3 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-4/item-2/sub-3
together with the preservation of that computer output microfilm, to keep an index book that makes it possible to find the corresponding computer output microfilm by specifying the type of books related to national tax and the transaction date or other date;
machine translation, not official
**ニ** 当該電子計算機出力マイクロフィルムごとの記録事項の索引を当該索引に係る電子計算機出力マイクロフィルムに出力しておくこと。
art-5/par-4/item-2/sub-4 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-4/item-2/sub-4
to output an index of the recorded matters of each computer output microfilm onto the computer output microfilm to which that index relates;
machine translation, not official
**ホ** 当該国税関係帳簿の保存期間（国税に関する法律の規定により国税関係帳簿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。）の初日から当該国税関係帳簿に係る国税の国税通則法第二条第七号（定義）に規定する法定申告期限（当該法定申告期限のない国税に係る国税関係帳簿については、当該国税の同条第八号に規定する法定納期限）後三年を経過する日までの間（当該保存義務者が当該国税関係帳簿に係る国税の納税者でない場合には、当該保存義務者が当該納税者であるとした場合における当該期間に相当する期間）、当該電子計算機出力マイクロフィルムの保存に併せて第二条第二項第二号及び前号ハに掲げる要件（当該保存義務者が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いる場合には、同号ハ（（２）及び（３）に係る部分に限る。）に掲げる要件を除く。）に従って当該電子計算機出力マイクロフィルムに係る電磁的記録の保存をし、又は当該電子計算機出力マイクロフィルムの記録事項の検索をすることができる機能（同号ハに規定する機能（当該保存義務者が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いる場合には、同号ハ（１）に掲げる要件を満たす機能）に相当するものに限る。）を確保しておくこと。
art-5/par-4/item-2/sub-5 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-4/item-2/sub-5
for the period from the first day of the preservation period of those books related to national tax (meaning the period during which the preservation of books related to national tax is required under the provisions of laws concerning national tax) until the day on which three years have elapsed after the statutory tax return due date prescribed in Article 2, item (vii) (Definitions) of the Act on General Rules for National Taxes for the national tax relating to those books related to national tax (for books related to national tax relating to a national tax that has no statutory tax return due date, the statutory payment due date prescribed in item (viii) of that Article for that national tax) (where the person required to preserve is not a taxpayer of the national tax relating to those books related to national tax, the period corresponding to that period if the person required to preserve were that taxpayer), together with the preservation of that computer output microfilm, to preserve the electronic or magnetic records relating to that computer output microfilm in accordance with the requirements set forth in Article 2, paragraph (2), item (ii) and in (c) of the preceding item (excluding the requirement set forth in (c) of that item (limited to the part pertaining to (2) and (3)) where the person required to preserve has made it possible to comply with a request under the provisions of laws concerning national tax to present or submit the electronic or magnetic records relating to those books related to national tax), or to ensure a function enabling a search of the recorded matters of that computer output microfilm (limited to one corresponding to the function prescribed in (c) of that item (where the person required to preserve has made it possible to comply with a request under the provisions of laws concerning national tax to present or submit the electronic or magnetic records relating to those books related to national tax, a function satisfying the requirement set forth in (c), (1) of that item)).
machine translation, not official
**第五項** 法第八条第五項に規定する財務省令で定める要件は、次に掲げる要件に従って特定電磁的記録（同項に規定する特定電磁的記録をいう。以下第七項までにおいて同じ。）の保存を行うこととする。
art-5/par-5 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-5
The requirements specified by Ministry of Finance Order prescribed in Article 8, paragraph (5) of the Act are that the specified electronic or magnetic records (meaning the specified electronic or magnetic records prescribed in that paragraph; the same applies hereinafter through paragraph (7)) be preserved in accordance with the following requirements.
machine translation, not official
**一** 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国税庁長官の定める基準に適合するもの（次号及び第四号において「特定電子計算機処理システム」という。）を使用して電子取引の取引情報（特定電磁的記録に係るものに限る。第三号及び第四号において「特定取引情報」という。）の授受及び当該特定電磁的記録の保存を行うこと。
art-5/par-5/item-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-5/item-1
to use a computer processing system that satisfies any of the following requirements and conforms to the standards specified by the Commissioner of the National Tax Agency (referred to as a "specified computer processing system" in the following item and item (iv)) to exchange the transaction information of electronic transactions (limited to that pertaining to specified electronic or magnetic records; referred to as "specified transaction information" in items (iii) and (iv)) and to preserve those specified electronic or magnetic records:
machine translation, not official
**イ** 当該特定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。
art-5/par-5/item-1/sub-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-5/item-1/sub-1
where a correction or deletion has been made to the recorded matters of that specified electronic or magnetic record, it is possible to confirm those facts and their details;
machine translation, not official
**ロ** 当該特定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。
art-5/par-5/item-1/sub-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-5/item-1/sub-2
it is not possible to make a correction or deletion to the recorded matters of that specified electronic or magnetic record;
machine translation, not official
**二** 前号の特定電子計算機処理システムが次に掲げる要件のいずれかを満たすものであること。
art-5/par-5/item-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-5/item-2
that the specified computer processing system set forth in the preceding item satisfies any of the following requirements:
machine translation, not official
**イ** 当該特定電子計算機処理システムを使用して保存が行われた特定電磁的記録の記録事項（金額に係るものに限る。ロにおいて同じ。）を訂正又は削除を行った上で国税関係帳簿に係る電磁的記録又は電子計算機出力マイクロフィルムに記録することができないこと。
art-5/par-5/item-2/sub-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-5/item-2/sub-1
it is not possible to record the recorded matters of a specified electronic or magnetic record preserved using that specified computer processing system (limited to those relating to amounts; the same applies in (b)) in electronic or magnetic records relating to books related to national tax or in computer output microfilm after making a correction or deletion;
machine translation, not official
**ロ** 当該特定電子計算機処理システムを使用して保存が行われた特定電磁的記録の記録事項を訂正又は削除を行った上で国税関係帳簿に係る電磁的記録又は電子計算機出力マイクロフィルムに記録した場合には、これらの事実及び内容を確認することができること。
art-5/par-5/item-2/sub-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-5/item-2/sub-2
where the recorded matters of a specified electronic or magnetic record preserved using that specified computer processing system have been recorded in electronic or magnetic records relating to books related to national tax or in computer output microfilm after a correction or deletion has been made, it is possible to confirm those facts and their details;
machine translation, not official
**三** 特定取引情報（取引に関して受領し、又は交付する一般書類に通常記載される事項を除く。）に係る電磁的記録の記録事項と当該特定取引情報に関連する国税関係帳簿に係る電磁的記録又は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。
art-5/par-5/item-3 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-5/item-3
to make it possible to confirm the mutual relationship between the recorded matters of the electronic or magnetic records relating to specified transaction information (excluding matters ordinarily stated in general documents received or delivered in connection with a transaction) and the recorded matters of the electronic or magnetic records or computer output microfilm relating to books related to national tax that are associated with that specified transaction information;
machine translation, not official
**四** 第一号の特定電子計算機処理システムを使用して特定取引情報の授受及び特定電磁的記録の保存を行ったことを確認することができるようにしておくこと。
art-5/par-5/item-4 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-5/item-4
to make it possible to confirm that the exchange of specified transaction information and the preservation of specified electronic or magnetic records have been carried out using the specified computer processing system set forth in item (i).
machine translation, not official
**第六項** 前項の特定電磁的記録は、期限後申告等（法第八条第五項に規定する期限後申告等をいう。以下この項及び次項において同じ。）の基因となる事項に係る特定電磁的記録（同条第五項の保存義務者が、あらかじめ、当該特定電磁的記録に記録された事項に関し期限後申告等があった場合には同項の規定の適用を受けない旨及び次に掲げる事項を記載した届出書を納税地等の所轄税務署長に提出している場合における当該特定電磁的記録に限る。）とする。
art-5/par-6 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-6
The specified electronic or magnetic records in the preceding paragraph are specified electronic or magnetic records pertaining to matters that give rise to a return filed after the due date, etc. (meaning a return filed after the due date, etc. prescribed in Article 8, paragraph (5) of the Act; the same applies hereinafter in this paragraph and the following paragraph) (limited to those specified electronic or magnetic records in the case where the person required to preserve prescribed in paragraph (5) of that Article has submitted in advance to the competent district director with jurisdiction over the place for tax payment, etc. a written notification stating that, where there is a return filed after the due date, etc. with regard to matters recorded in those specified electronic or magnetic records, the provisions of that paragraph will not apply to the person, and stating the following matters).
machine translation, not official
**一** 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
art-5/par-6/item-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-6/item-1
the name or title, address or residence, or location of the head office or principal office, and corporate number of the person submitting the notification;
machine translation, not official
**二** その他参考となるべき事項
art-5/par-6/item-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-6/item-2
other matters for reference.
machine translation, not official
**第七項** 前項の保存義務者は、特定電磁的記録に記録された事項に関し期限後申告等があった場合において法第八条第五項の規定の適用を受けないことをやめようとするときは、あらかじめ、その旨及び次に掲げる事項を記載した届出書を納税地等の所轄税務署長に提出しなければならない。この場合において、当該届出書の提出があったときは、その提出があった日の属する課税期間以後の課税期間については、前項の届出書は、その効力を失う。
art-5/par-7 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-7
A person required to preserve prescribed in the preceding paragraph who intends to cease not being subject to the application of the provisions of Article 8, paragraph (5) of the Act in the case where there is a return filed after the due date, etc. with regard to matters recorded in specified electronic or magnetic records must submit in advance to the competent district director with jurisdiction over the place for tax payment, etc. a written notification stating that fact and the following matters. In this case, where that written notification has been submitted, the written notification under the preceding paragraph ceases to be effective for the taxable periods on or after the taxable period that includes the day on which the submission was made.
machine translation, not official
**一** 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
art-5/par-7/item-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-7/item-1
the name or title, address or residence, or location of the head office or principal office, and corporate number of the person submitting the notification;
machine translation, not official
**二** 前項の届出書を提出した年月日
art-5/par-7/item-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-7/item-2
the date on which the written notification under the preceding paragraph was submitted;
machine translation, not official
**三** その他参考となるべき事項
art-5/par-7/item-3 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-7/item-3
other matters for reference.
machine translation, not official
**第八項** 第六項の保存義務者は、同項の届出書に記載した事項の変更をしようとする場合には、あらかじめ、その旨及び次に掲げる事項を記載した届出書を納税地等の所轄税務署長に提出しなければならない。
art-5/par-8 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-8
A person required to preserve prescribed in paragraph (6) who intends to change the matters stated in the written notification under that paragraph must submit in advance to the competent district director with jurisdiction over the place for tax payment, etc. a written notification stating that fact and the following matters.
machine translation, not official
**一** 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
art-5/par-8/item-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-8/item-1
the name or title, address or residence, or location of the head office or principal office, and corporate number of the person submitting the notification;
machine translation, not official
**二** 第六項の届出書を提出した年月日
art-5/par-8/item-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-8/item-2
the date on which the written notification under paragraph (6) was submitted;
machine translation, not official
**三** 変更をしようとする事項及び当該変更の内容
art-5/par-8/item-3 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-8/item-3
the matters to be changed and the details of the change;
machine translation, not official
**四** その他参考となるべき事項
art-5/par-8/item-4 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-8/item-4
other matters for reference.
machine translation, not official
**第九項** 第二条第十項の規定は、第一項から第三項まで又は前三項の届出書の提出について準用する。
art-5/par-9 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-9
The provisions of Article 2, paragraph (10) apply mutatis mutandis to the submission of the written notifications under paragraphs (1) through (3) or the preceding three paragraphs.
machine translation, not official
**第十項** 法第八条第五項の規定の適用がある場合における国税通則法施行規則（昭和三十七年大蔵省令第二十八号）第十二条第一項（審査請求に係る書類の提出先）の規定の適用については、同項ただし書中「又は第四項」とあるのは「若しくは第四項」と、「）の重加算税」とあるのは「）又は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（平成十年法律第二十五号）第八条第五項（法第六十八条第三項の重加算税に係る部分に限る。）（他の国税に関する法律の規定の適用）の重加算税」とする。
art-5/par-10 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-10
In the application of Article 12, paragraph (1) (Place of Submission of Documents Relating to a Request for Review) of the Regulation for Enforcement of the Act on General Rules for National Taxes (Ministry of Finance Order No. 28 of 1962) in the case where Article 8, paragraph (5) of the Act applies, the word "又は" (or) before "paragraph (4)" in the proviso to that paragraph is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), and the phrase "(Heavy Penalty Tax)" in that proviso is deemed to be replaced with "(Heavy Penalty Tax) or under Article 8, paragraph (5) (limited to the part pertaining to the heavy penalty tax under Article 68, paragraph (3) of the Act on General Rules for National Taxes) (Application of the Provisions of Other Laws Concerning National Tax) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998)".
machine translation, not official
**第十一項** 法第八条第五項の規定の適用がある場合における相続税法施行規則（昭和二十五年大蔵省令第十七号）附則第七項（事業が適正に行われていると認められる場合）の規定の適用については、同項第三号中「重加算税）の」とあるのは「重加算税）若しくは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（平成十年法律第二十五号。以下この号において「電子帳簿保存法」という。）第八条第五項（国税通則法第六十八条第一項又は第二項の重加算税に係る部分に限る。）（他の国税に関する法律の規定の適用）の」と、「。）の」とあるのは「。）若しくは電子帳簿保存法第八条第五項（国税通則法第六十八条第三項の重加算税に係る部分に限る。）の」とする。
art-5/par-11 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-11
In the application of paragraph (7) of the Supplementary Provisions (Cases Where a Business Is Found to Be Conducted Properly) of the Regulation for Enforcement of the Inheritance Tax Act (Ministry of Finance Order No. 17 of 1950) in the case where Article 8, paragraph (5) of the Act applies, the phrase "(Heavy Penalty Tax)" in item (iii) of that paragraph is deemed to be replaced with "(Heavy Penalty Tax) or under Article 8, paragraph (5) (limited to the part pertaining to the heavy penalty tax under Article 68, paragraph (1) or (2) of the Act on General Rules for National Taxes) (Application of the Provisions of Other Laws Concerning National Tax) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998; hereinafter in this item referred to as the 'Electronic Books Preservation Act')", and the phrase "(limited to the part pertaining to the heavy penalty tax under paragraph (3) of that Article)" is deemed to be replaced with "(limited to the part pertaining to the heavy penalty tax under paragraph (3) of that Article) or under Article 8, paragraph (5) of the Electronic Books Preservation Act (limited to the part pertaining to the heavy penalty tax under Article 68, paragraph (3) of the Act on General Rules for National Taxes)".
machine translation, not official
**第十二項** 法第八条第四項又は第五項の規定の適用がある場合における過少申告加算税又は重加算税に係る国税通則法第三十二条第三項（賦課決定）に規定する賦課決定通知書には、当該過少申告加算税又は重加算税について法第八条第四項又は第五項の規定の適用がある旨を付記するものとする。
art-5/par-12 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-5#art-5/par-12
Where Article 8, paragraph (4) or (5) of the Act applies, the written notice of assessment and determination prescribed in Article 32, paragraph (3) (Assessment and Determination) of the Act on General Rules for National Taxes relating to the penalty tax for understatement or heavy penalty tax is to bear a notation that Article 8, paragraph (4) or (5) of the Act applies to that penalty tax for understatement or heavy penalty tax.
machine translation, not official
---
# 附則・別表・様式 (supplementary provisions, appended tables and forms)
## 附 則
suppl-4109-43 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
**第一項** この省令は、平成十年七月一日から施行する。
suppl-4109-43/par-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
This Ministerial Order comes into effect as of July 1, 1998.
machine translation, not official
## 附 則 平成一二年七月一二日大蔵省令第六五号
suppl-4129-65 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
**第一項** この省令は、平成十三年三月一日から施行する。
suppl-4129-65/par-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
This Ministerial Order comes into effect as of March 1, 2001.
machine translation, not official
## 附 則 平成一二年八月二一日大蔵省令第六九号
suppl-4129-69 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
**第一項** この省令は、平成十三年一月六日から施行する。
suppl-4129-69/par-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
This Ministerial Order comes into effect as of January 6, 2001.
machine translation, not official
## 附 則 平成一五年九月三〇日財務省令第九一号
suppl-4159-91 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
**第一項** この省令は、平成十五年十月一日から施行する。
suppl-4159-91/par-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
This Ministerial Order comes into effect as of October 1, 2003.
machine translation, not official
## 附 則 平成一七年一月三一日財務省令第一号
suppl-4179-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
**第一項** この省令は、平成十七年四月一日から施行する。
suppl-4179-1/par-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
This Ministerial Order comes into effect as of April 1, 2005.
machine translation, not official
**第二項** 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第八条第一項の規定は、この省令の施行の日以後に行う電子取引の取引情報（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（平成十年法律第二十五号）第十条に規定する電子取引の取引情報をいう。以下同じ。）について適用し、同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。
suppl-4179-1/par-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
The provisions of Article 8, paragraph (1) 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 apply to the transaction information of electronic transactions (meaning the transaction information of electronic transactions prescribed in Article 10 of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998); the same applies hereinafter) conducted on or after the date of enforcement of this Ministerial Order, and the provisions then in force continue to govern the transaction information of electronic transactions conducted before that date.
machine translation, not official
## 附 則 平成二一年三月三一日財務省令第二二号
suppl-4219-22 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
**第一項** この省令は、平成二十一年四月一日から施行する。
suppl-4219-22/par-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
This Ministerial Order comes into effect as of April 1, 2009.
machine translation, not official
## 附 則 平成二六年七月九日財務省令第六一号
suppl-4269-61 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
**第一項** この省令は、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）附則第一条第四号に掲げる規定の施行の日から施行する。
suppl-4269-61/par-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
This Ministerial Order comes into effect as of the date of enforcement of the provisions listed in Article 1, item (iv) of the Supplementary Provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
machine translation, not official
**第二項** 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。）第五条第一項第一号の規定は、この省令の施行の日（以下「施行日」という。）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、施行日前に提出した申請書については、なお従前の例による。
suppl-4269-61/par-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
The provisions of Article 5, paragraph (1), item (i) 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 written application under Article 6, paragraph (1) or (2) 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 "written application" in this paragraph) submitted on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the written application submitted before the Effective Date.
machine translation, not official
**第三項** 新規則第六条第一項第一号及び第二項第一号の規定は、施行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、施行日前に提出した届出書については、なお従前の例による。
suppl-4269-61/par-3 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
The provisions of Article 6, paragraph (1), item (i) and paragraph (2), item (i) of the New Rules apply to the written notification under Article 7, paragraph (1) or (2) 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 "written notification" in this paragraph) submitted on or after the Effective Date, and the provisions then in force continue to govern the written notification submitted before the Effective Date.
machine translation, not official
## 附 則 平成二七年三月三一日財務省令第三六号
suppl-4279-36 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
**第一項** この省令は、平成二十七年九月三十日から施行する。ただし、第八条第一項第一号の改正規定及び附則第三項の規定は、平成二十八年一月一日から施行する。
suppl-4279-36/par-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
This Ministerial Order comes into effect as of September 30, 2015; provided, however, that the provisions amending Article 8, paragraph (1), item (i) and the provisions of paragraph (3) of the Supplementary Provisions come into effect as of January 1, 2016.
machine translation, not official
**第二項** 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。）第三条第三項、第五項及び第六項の規定は、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（同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。
suppl-4279-36/par-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
The provisions of Article 3, paragraphs (3), (5) and (6) 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; the same applies hereinafter in this paragraph) relating to the written application under Article 6, paragraph (2) of that 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.
machine translation, not official
**第三項** 新規則第八条第一項の規定は、平成二十八年一月一日以後に行う電子取引の取引情報（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条に規定する電子取引の取引情報をいう。以下同じ。）について適用し、同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。
suppl-4279-36/par-3 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
The provisions of Article 8, paragraph (1) of the New Rules apply to the transaction information of electronic transactions (meaning the transaction information of electronic transactions prescribed in Article 10 of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers; the same applies hereinafter) conducted on or after January 1, 2016, and the provisions then in force continue to govern the transaction information of electronic transactions conducted before that date.
machine translation, not official
## 附 則 平成二八年三月三一日財務省令第二六号
suppl-4289-26 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
**第一項** 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。
suppl-4289-26/par-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
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.
machine translation, not official
**第二項** 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。
suppl-4289-26/par-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
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.
machine translation, not official
**第三項** 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。
suppl-4289-26/par-3 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
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.
machine translation, not official
**第四項** 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。
suppl-4289-26/par-4 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
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.
machine translation, not official
## 附 則 平成三〇年四月一八日財務省令第三九号
suppl-4309-39 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4309-39/art-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
**第一項** この省令は、平成三十一年一月七日から施行する。
suppl-4309-39/art-1/par-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
This Ministerial Order comes into effect as of January 7, 2019.
machine translation, not official
## 附 則 平成三一年三月二九日財務省令第二一号
suppl-4319-21 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
**第一項** この省令は、令和元年九月三十日から施行する。ただし、第三条第五項の改正規定及び第四条第一項第四号の改正規定は、同年七月一日から施行する。
suppl-4319-21/par-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
This Ministerial Order comes into effect as of September 30, 2019; provided, however, that the provisions amending Article 3, paragraph (5) and the provisions amending Article 4, paragraph (1), item (iv) come into effect as of July 1, 2019.
machine translation, not official
**第二項** 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第三条第七項及び第八項の規定は、この省令の施行の日以後に提出する同条第七項に規定する適用届出書に係る同項に規定する過去分重要書類について適用する。
suppl-4319-21/par-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
The provisions of Article 3, paragraphs (7) and (8) 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 apply to the past important documents prescribed in paragraph (7) of that Article relating to the application notification prescribed in that paragraph submitted on or after the date of enforcement of this Ministerial Order.
machine translation, not official
## 附 則 令和二年三月三一日財務省令第二四号
suppl-5029-24 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
**第一項** この省令は、令和二年十月一日から施行する。ただし、次項の規定は、同年四月一日から施行する。
suppl-5029-24/par-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
This Ministerial Order comes into effect as of October 1, 2020; provided, however, that the provisions of the following paragraph come into effect as of April 1, 2020.
machine translation, not official
## 附 則 令和三年三月三一日財務省令第二五号
suppl-5039-25 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/suppl-5039-25
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-5039-25/art-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/suppl-5039-25#suppl-5039-25/art-1
**第一項** この省令は、令和四年一月一日から施行する。ただし、第四条第一項第一号ロ（１）の改正規定（「記名押印」を「その氏名」に改める部分に限る。）及び同号ロ（２）の改正規定は、令和三年四月一日から施行する。
suppl-5039-25/art-1/par-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/suppl-5039-25#suppl-5039-25/art-1/par-1
This Ministerial Order comes into effect as of January 1, 2022; provided, however, that the provisions amending Article 4, paragraph (1), item (i), (b), (1) (limited to the part changing "name and seal" to "that person's name") and the provisions amending (b), (2) of that item come into effect as of April 1, 2021.
machine translation, not official
### 第二条（経過措置） — Transitional Measures
caption: machine translation, not official
suppl-5039-25/art-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/suppl-5039-25#suppl-5039-25/art-2
**第一項** 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第二条第六項の規定の適用については、改正前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「旧令」という。）第三条第五項第五号に規定する承認を受けている同号の国税関係帳簿に係る電磁的記録又は電子計算機出力マイクロフィルムの記録事項は、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第二条第六項第三号に規定する国税関係帳簿の記録事項とみなす。
suppl-5039-25/art-2/par-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/suppl-5039-25#suppl-5039-25/art-2/par-1
With regard to the application of Article 2, paragraph (6) 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, the recorded matters of the electronic or magnetic records or computer output microfilm relating to the books related to national tax set forth in Article 3, paragraph (5), item (v) 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 prior to the amendment (hereinafter referred to as the "Former Order") for which the approval prescribed in that item has been obtained are deemed to be the recorded matters of the books related to national tax prescribed in Article 2, paragraph (6), item (iii) 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.
machine translation, not official
**第二項** 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（以下この項及び次項において「新令」という。）第二条第九項の規定の適用については、旧令第三条第七項に規定する適用届出書は、新令第二条第九項に規定する適用届出書とみなす。
suppl-5039-25/art-2/par-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/suppl-5039-25#suppl-5039-25/art-2/par-2
With regard to the application of Article 2, paragraph (9) 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 in this paragraph and the following paragraph referred to as the "New Order"), the application notification prescribed in Article 3, paragraph (7) of the Former Order is deemed to be the application notification prescribed in Article 2, paragraph (9) of the New Order.
machine translation, not official
**第三項** この省令の施行の日から令和五年十二月三十一日までの間に電子取引を行う場合における新令第四条第三項の規定の適用については、同項中「証明したとき」とあるのは「証明したとき、又は納税地等の所轄税務署長が当該財務省令で定めるところに従って当該電磁的記録の保存をすることができなかったことについてやむを得ない事情があると認め、かつ、当該保存義務者が国税に関する法律の規定による当該電磁的記録を出力することにより作成した書面（整然とした形式及び明瞭な状態で出力されたものに限る。）の提示若しくは提出の要求に応じることができるようにしているとき」と、同項ただし書中「当該事情」とあるのは「これらの事情」とする。
suppl-5039-25/art-2/par-3 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/suppl-5039-25#suppl-5039-25/art-2/par-3
With regard to the application of Article 4, paragraph (3) of the New Order in the case where an electronic transaction is conducted during the period from the date of enforcement of this Ministerial Order until December 31, 2023, the phrase "proves that, due to a disaster or other unavoidable circumstances, the person was unable to preserve the electronic or magnetic records relating to the transaction information of that electronic transaction in accordance with the Ministry of Finance Order prescribed in that Article" in that paragraph is deemed to be replaced with "proves that, due to a disaster or other unavoidable circumstances, the person was unable to preserve the electronic or magnetic records relating to the transaction information of that electronic transaction in accordance with the Ministry of Finance Order prescribed in that Article, or where the competent district director with jurisdiction over the place for tax payment, etc. finds that there are unavoidable circumstances for the person having been unable to preserve those electronic or magnetic records in accordance with that Ministry of Finance Order and the person required to preserve has made it possible to comply with a request under the provisions of laws concerning national tax to present or submit documents prepared by outputting those electronic or magnetic records (limited to those output in an orderly format and clear state)", and the phrase "those circumstances" in the proviso to that paragraph is deemed to be replaced with "these circumstances".
machine translation, not official
**第四項** 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第五条第四項の規定の適用については、旧令第三条第一項第二号に規定する承認を受けている同号に規定する関連国税関係帳簿に係る電磁的記録又は電子計算機出力マイクロフィルムの記録事項は、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第五条第四項第一号ロに規定する関連国税関係帳簿の記録事項とみなす。
suppl-5039-25/art-2/par-4 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/suppl-5039-25#suppl-5039-25/art-2/par-4
With regard to the application of Article 5, paragraph (4) 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, the recorded matters of the electronic or magnetic records or computer output microfilm relating to the associated books related to national tax prescribed in Article 3, paragraph (1), item (ii) of the Former Order for which the approval prescribed in that item has been obtained are deemed to be the recorded matters of the associated books related to national tax prescribed in Article 5, paragraph (4), item (i), (b) 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.
machine translation, not official
## 附 則 令和三年一二月二七日財務省令第八〇号
suppl-5039-80 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
**第一項** この省令は、令和四年一月一日から施行する。
suppl-5039-80/par-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
This Ministerial Order comes into effect as of January 1, 2022.
machine translation, not official
## 附 則 令和四年三月三一日財務省令第二八号
suppl-5049-28 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-5049-28/art-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
**第一項** この省令は、令和四年四月一日から施行する。
suppl-5049-28/art-1/par-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
This Ministerial Order comes into effect as of April 1, 2022.
machine translation, not official
### 第二条（経過措置） — Transitional Measures
caption: machine translation, not official
suppl-5049-28/art-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
**第一項** 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（次項において「新令」という。）第二条第六項（第二号ロに係る部分に限る。）及び第四条第一項（第一号及び第二号に係る部分に限る。）の規定は、この省令の施行の日（以下「施行日」という。）以後に保存が行われ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第四条第三項に規定する国税関係書類（以下「国税関係書類」という。）又は電子取引の取引情報に係る電磁的記録について適用し、施行日前に保存が行われた国税関係書類又は電子取引の取引情報に係る電磁的記録については、なお従前の例による。
suppl-5049-28/art-2/par-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
The provisions of Article 2, paragraph (6) (limited to the part pertaining to item (ii), (b)) and Article 4, paragraph (1) (limited to the part pertaining to items (i) and (ii)) 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 (referred to as the "New Order" in the following paragraph) apply to documents related to national tax prescribed in 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 (hereinafter referred to as "documents related to national tax") or electronic or magnetic records pertaining to transaction information of electronic transactions that are preserved on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern documents related to national tax or electronic or magnetic records pertaining to transaction information of electronic transactions that were preserved before the Effective Date.
machine translation, not official
**第二項** 施行日から令和五年七月二十九日までの間に国税関係書類又は電子取引の取引情報に係る電磁的記録について保存が行われる場合における新令第二条第六項の規定の適用については、同項第二号ロ中「業務をいう。）」とあるのは、「業務をいう。）又は一般財団法人日本データ通信協会が認定する業務」とする。
suppl-5049-28/art-2/par-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
With respect to the application of Article 2, paragraph (6) of the New Order in the case where preservation is carried out of documents related to national tax or electronic or magnetic records pertaining to transaction information of electronic transactions during the period from the Effective Date to July 29, 2023, the phrase "electronic or magnetic records)" in item (ii), (b) of that paragraph is deemed to be replaced with "electronic or magnetic records) or a business certified by the Japan Data Communications Association (a general incorporated foundation)".
machine translation, not official
## 附 則 令和五年三月三一日財務省令第二二号
suppl-5059-22 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-5059-22/art-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
**第一項** この省令は、令和六年一月一日から施行する。
suppl-5059-22/art-1/par-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
This Ministerial Order comes into effect as of January 1, 2024.
machine translation, not official
### 第二条（経過措置） — Transitional Measures
caption: machine translation, not official
suppl-5059-22/art-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
**第一項** 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「新令」という。）第二条第六項及び第七項の規定は、この省令の施行の日（以下「施行日」という。）以後に保存が行われ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第四条第三項に規定する国税関係書類（以下この項において「国税関係書類」という。）について適用し、施行日前に保存が行われた国税関係書類については、なお従前の例による。
suppl-5059-22/art-2/par-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
The provisions of Article 2, paragraphs (6) and (7) 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 Order") apply to documents related to national tax prescribed in 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 (hereinafter in this paragraph referred to as "documents related to national tax") that are preserved on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern documents related to national tax that were preserved before the Effective Date.
machine translation, not official
**第二項** 新令第四条の規定は、施行日以後に行う電子取引の取引情報について適用し、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。
suppl-5059-22/art-2/par-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
The provisions of Article 4 of the New Order apply to transaction information of electronic transactions conducted on or after the Effective Date, and the provisions then in force continue to govern transaction information of electronic transactions conducted before the Effective Date.
machine translation, not official
**第三項** 新令第五条第一項の規定は、施行日以後に国税通則法（昭和三十七年法律第六十六号）第二条第七号に規定する法定申告期限（国税に関する法律の規定により当該法定申告期限とみなされる期限を含み、同法第六十一条第一項第二号に規定する還付請求申告書については、当該申告書を提出した日とする。以下この項において「法定申告期限」という。）が到来する国税について適用し、施行日前に法定申告期限が到来した国税については、なお従前の例による。
suppl-5059-22/art-2/par-3 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
The provisions of Article 5, paragraph (1) of the New Order apply to national tax for which the statutory tax return due date prescribed in Article 2, item (vii) of the Act on General Rules for National Taxes (including a due date deemed to be that statutory tax return due date under the provisions of laws relating to national tax, and, for a return of refund claim prescribed in Article 61, paragraph (1), item (ii) of that Act, the day on which that return is submitted; hereinafter in this paragraph referred to as the "statutory tax return due date") arrives on or after the Effective Date, and the provisions then in force continue to govern national tax for which the statutory tax return due date arrived before the Effective Date.
machine translation, not official
## 附 則 令和七年三月三一日財務省令第二八号
suppl-5079-28 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
**第一項** この省令は、令和九年一月一日から施行する。ただし、第二条第九項第一号の改正規定（「第二条第十五項」を「第二条第十六項」に改める部分に限る。）は、情報通信技術の活用による行政手続等に係る関係者の利便性の向上並びに行政運営の簡素化及び効率化を図るためのデジタル社会形成基本法等の一部を改正する法律（令和六年法律第四十六号）附則第一条第二号に掲げる規定の施行の日（令和七年四月一日）から施行する。
suppl-5079-28/par-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text
This Ministerial Order comes into effect as of January 1, 2027; provided, however, that the amending provision to Article 2, paragraph (9), item (i) (limited to the part amending "Article 2, paragraph (15)" to "Article 2, paragraph (16)") comes into effect as of the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Basic Act on the Formation of a Digital Society, etc. to Improve Convenience for Persons Concerned in Administrative Procedures, etc. and to Simplify and Streamline Administrative Operations through the Use of Information and Communications Technology (Act No. 46 of 2024) (April 1, 2025).
machine translation, not official
---
## Sources
- claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07
- e-Gov 法令検索, Digital Agency (デジタル庁) — 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 — the text as 令和七年財務省令第二十八号 leaves it, from 2027-01-01 (https://laws.e-gov.go.jp/law/410M50000040043/20270101_507M60000040028), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch electronic-books-act-enforcement-regulation-20261106T194841-001, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch electronic-books-act-enforcement-regulation-20261106T194841-001, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch electronic-books-act-enforcement-regulation-20261106T194841-002, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch electronic-books-act-enforcement-regulation-20261106T194841-002, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch electronic-books-act-enforcement-regulation-20261106T194841-003, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch electronic-books-act-enforcement-regulation-20261106T194841-004, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch electronic-books-act-enforcement-regulation-20261106T194841-004, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch electronic-books-act-enforcement-regulation-20261106T194841-005, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch electronic-books-act-enforcement-regulation-20261106T194841-006, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation of amended wording, batch electronic-books-act-enforcement-regulation-amendments-20261106T194841-001, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation of amended wording corrected on review, batch electronic-books-act-enforcement-regulation-amendments-20261106T194841-001, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation of amended wording, batch electronic-books-act-enforcement-regulation-amendments-20261106T194841-002, translated 2026-11-07
- This site's parser, version 226 — 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 — structure, counts, cross-references and defined terms, computed 2026-11-06