# Article 3, paragraph (1), 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-3/par-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.

How the wording of Article 3, paragraph (1) (第三条第一項) 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 3, paragraph (1) (第三条第一項) — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/art-3/par-1 (as Markdown: https://japanlaw.org/md/en/electronic-books-act-enforcement-regulation/art-3/par-1)
- 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五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。

English (Machine translation, not official):

> 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 (5), item (ii)) and the following requirements.

## 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。

English (Machine translation, not official):

> 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.

---

## 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)