# 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 — 第一条 (Article 1) This is the Markdown twin of https://japanlaw.org/en/electronic-books-act-enforcement-regulation/art-1. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 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), 平成十年大蔵省令第四十三号 - 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 - Kind: MinisterialOrdinance — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第一条 (Article 1)（定義） — address `art-1` - Text in force since: 2025-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/electronic-books-act-enforcement-regulation/art-1 - e-Gov law ID: 410M50000040043 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第一条（定義） — Definitions caption: machine translation, not official art-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/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/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/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/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五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/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 (5), 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 --- ## Cites - art-1/par-1: 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 → 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 第二条 (Article 2), art-2 — https://japanlaw.org/en/electronic-books-act/art-2 (e-Gov law ID 410AC0000000025) - art-1/par-2/item-2: 国税通則法（昭和三十七年法律第六十六号）第二条第五号 → 国税通則法 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — https://japanlaw.org/en/national-tax-general-rules-act/art-2/par-1/item-5 (e-Gov law ID 337AC0000000066) - art-1/par-2/item-2: この号 → 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 第一条第二項第二号 (Article 1, paragraph (2), item (ii)), art-1/par-2/item-2 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/art-1/par-2/item-2 - art-1/par-2/item-2: 第五条第五項第二号 → 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 第五条第五項第二号 (Article 5, paragraph (5), item (ii)), art-5/par-5/item-2 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/art-5/par-5/item-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 第一条第二項第二号（定義） — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/art-1/par-2/item-2 --- ## 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 in force from 2025-04-01 (https://laws.e-gov.go.jp/law/410M50000040043/20250401_507M60000040028), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch electronic-books-act-enforcement-regulation-20261106T194841-001, 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