# Supplementary Provisions, 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/suppl-5039-25/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 Supplementary Provisions, Article 2, paragraph (2) (附則第二条第二項) 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: Supplementary Provisions, Article 2, paragraph (2) (附則第二条第二項) — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-5039-25/art-2/par-2 (as Markdown: https://japanlaw.org/md/en/electronic-books-act-enforcement-regulation/suppl-5039-25/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:

> 新令第二条第九項の規定の適用については、旧令第三条第七項に規定する適用届出書は、新令第二条第九項に規定する適用届出書とみなす。

English (Machine translation, not official):

> With regard to the application of Article 2, paragraph (9) of the New Order, the application notification prescribed in Article 3, paragraph (7) of the Former Order is deemed to be the application notification prescribed in Article 2, paragraph (9) of the New Order.

## 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:

> 改正後の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（以下この項及び次項において「新令」という。）第二条第九項の規定の適用については、旧令第三条第七項に規定する適用届出書は、新令第二条第九項に規定する適用届出書とみなす。

English (Machine translation, not official):

> With regard to the application of Article 2, paragraph (9) of the 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 as amended (hereinafter in this paragraph and the following paragraph referred to as the "New Order"), the application notification prescribed in Article 3, paragraph (7) of the Former Order is deemed to be the application notification prescribed in Article 2, paragraph (9) of the New Order.

---

## 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)