# Article 5, paragraph (5), 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-5/par-5. 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 5, paragraph (5) (第五条第五項) 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 5, paragraph (5) (第五条第五項) — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/art-5/par-5 (as Markdown: https://japanlaw.org/md/en/electronic-books-act-enforcement-regulation/art-5/par-5)
- 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。

English (Machine translation, not official):

> 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.

## 2. 1 January 2027 — Ministry of Finance Order No. 28 of 2025

- State: Not yet in force
- Takes effect: 1 January 2027
- The amendment: Moved to paragraph (4); its words stay the same (Ministry of Finance Order No. 28 of 2025) — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028

Japanese:

> 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。

English (Machine translation, not official):

> 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.

---

## 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)