# Article 2, paragraph (2), its wordings — 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 This is the Markdown twin of https://japanlaw.org/en/electronic-books-act-enforcement-regulation/history/art-2/par-2. 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. How the wording of Article 2, paragraph (2) (第二条第二項) changed with each amendment, and how it will change. - Law: 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 (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) — https://japanlaw.org/en/electronic-books-act-enforcement-regulation - Provision: Article 2, paragraph (2) (第二条第二項) — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/art-2/par-2 (as Markdown: https://japanlaw.org/md/en/electronic-books-act-enforcement-regulation/art-2/par-2) - The law's amendments: https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments - 2 wordings, oldest first. ## 1. Before Ministry of Finance Order No. 28 of 2025 - State: In force Japanese: > 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五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。 English (Machine translation, not official): > A person required to preserve who intends, pursuant to the provisions of Article 4, paragraph (1) of the Act, to substitute the keeping and preservation of electronic or magnetic records relating to books related to national tax (meaning books related to national tax prescribed in that paragraph; the same applies hereinafter, except in paragraph (6), item (iii)) for the keeping and preservation of those books related to national tax must keep and preserve those electronic or magnetic records in accordance with the following requirements (excluding the requirement set forth in item (iii) where the person required to preserve is, in accordance with the requirement prescribed in Article 5, paragraph (5), item (i), keeping and preserving those electronic or magnetic records). ## 2. 1 January 2027 — Ministry of Finance Order No. 28 of 2025 - State: Not yet in force - Takes effect: 1 January 2027 - The amendment: Reworded (Ministry of Finance Order No. 28 of 2025) — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028 Japanese: > 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。 English (Machine translation, not official): > 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). --- ## Sources - The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/410M50000040043) - English name of the law: Written for this site with AI - English titles of the amending laws: Written for this site with AI - The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/410M50000040043/20250401_507M60000040028) - The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/410M50000040043/20270101_507M60000040028)