# Article 2, paragraph (6), item (ii), (b), (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-6/item-2/sub-2/sub2-2. 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 (6), item (ii), (b), (2) (第二条第六項第二号ロ（２）) 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 (6), item (ii), (b), (2) (第二条第六項第二号ロ（２）) — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/art-2/par-6/item-2/sub-2/sub2-2 (as Markdown: https://japanlaw.org/md/en/electronic-books-act-enforcement-regulation/art-2/par-6/item-2/sub-2/sub2-2)
- 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:

> 課税期間（国税通則法第二条第九号（定義）に規定する課税期間をいう。第五条第二項において同じ。）中の任意の期間を指定し、当該期間内に付したタイムスタンプについて、一括して検証することができること。

English (Machine translation, not official):

> it is possible to specify an arbitrary period within a taxable period (meaning a taxable period prescribed in Article 2, item (ix) (Definitions) of the Act on General Rules for National Taxes; the same applies in Article 5, paragraph (2)) and to verify in a batch the time stamps attached within that period;

## 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:

> 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。

English (Machine translation, not official):

> 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;

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## 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)