# Article 5, paragraph (5), item (i), 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/item-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 5, paragraph (5), item (i) (第五条第五項第一号) 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), item (i) (第五条第五項第一号) — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/art-5/par-5/item-1 (as Markdown: https://japanlaw.org/md/en/electronic-books-act-enforcement-regulation/art-5/par-5/item-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:

> 法第八条第四項第一号に規定する保存義務者　次に掲げる要件（当該保存義務者が国税に関する法律の規定による当該国税関係帳簿に係る電磁的記録の提示又は提出の要求に応じることができるようにしている場合には、ハ（（２）及び（３）に係る部分に限る。）に掲げる要件を除く。）

English (Machine translation, not official):

> a person required to preserve prescribed in Article 8, paragraph (4), item (i) of the Act: the following requirements (excluding the requirement set forth in (c) (limited to the part pertaining to (2) and (3)) where the person required to preserve has made it possible to comply with a request under the provisions of laws concerning national tax to present or submit the electronic or magnetic records relating to those books related to national tax):

## 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), item (i); 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:

> 法第八条第四項第一号に規定する保存義務者　次に掲げる要件（当該保存義務者が国税に関する法律の規定による当該国税関係帳簿に係る電磁的記録の提示又は提出の要求に応じることができるようにしている場合には、ハ（（２）及び（３）に係る部分に限る。）に掲げる要件を除く。）

English (Machine translation, not official):

> a person required to preserve prescribed in Article 8, paragraph (4), item (i) of the Act: the following requirements (excluding the requirement set forth in (c) (limited to the part pertaining to (2) and (3)) where the person required to preserve has made it possible to comply with a request under the provisions of laws concerning national tax to present or submit the electronic or magnetic records relating to those books related to national tax):

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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)