# 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 / 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 — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-4269-61. 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. - Law: 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 (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), 平成十年大蔵省令第四十三号 - English title "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": claude-opus-5-5 - Kind: MinisterialOrdinance — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 附　則 (Supplementary Provisions) — address `suppl-4269-61` - Text in force since: 2025-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-4269-61 - e-Gov law ID: 410M50000040043 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ## 附　則 平成二六年七月九日財務省令第六一号 suppl-4269-61 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-4269-61 **第一項** この省令は、行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）附則第一条第四号に掲げる規定の施行の日から施行する。 suppl-4269-61/par-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-4269-61/par-1 This Ministerial Order comes into effect as of the date of enforcement of the provisions listed in Article 1, item (iv) of the Supplementary Provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013). machine translation, not official **第二項** 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「新規則」という。）第五条第一項第一号の規定は、この省令の施行の日（以下「施行日」という。）以後に提出する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第六条第一項又は第二項の申請書（以下この項において「申請書」という。）について適用し、施行日前に提出した申請書については、なお従前の例による。 suppl-4269-61/par-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-4269-61/par-2 The provisions of Article 5, paragraph (1), item (i) 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 referred to as the "New Rules") apply to the written application under Article 6, paragraph (1) or (2) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (hereinafter referred to as the "written application" in this paragraph) submitted on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the written application submitted before the Effective Date. machine translation, not official **第三項** 新規則第六条第一項第一号及び第二項第一号の規定は、施行日以後に提出する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第七条第一項又は第二項の届出書（以下この項において「届出書」という。）について適用し、施行日前に提出した届出書については、なお従前の例による。 suppl-4269-61/par-3 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-4269-61/par-3 The provisions of Article 6, paragraph (1), item (i) and paragraph (2), item (i) of the New Rules apply to the written notification under Article 7, paragraph (1) or (2) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (hereinafter referred to as the "written notification" in this paragraph) submitted on or after the Effective Date, and the provisions then in force continue to govern the written notification submitted before the Effective Date. machine translation, not official --- ## Cites - suppl-4269-61/par-1: 行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）附則第一条第四号 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-4251-27/art-1/par-1/item-4 — https://japanlaw.org/en/my-number-act/suppl-4251-27/art-1/par-1/item-4 (e-Gov law ID 425AC0000000027) - suppl-4269-61/par-2: 第五条第一項第一号 → 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 第五条第一項第二号 (Article 5, paragraph (1), item (ii)), art-5/par-1/item-2 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/art-5/par-1/item-2 - suppl-4269-61/par-2: この項 → 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 附則第二項 (Supplementary Provisions, paragraph (2)), suppl-4269-61/par-2 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-4269-61/par-2 - suppl-4269-61/par-3: この項 → 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 附則第三項 (Supplementary Provisions, paragraph (3)), suppl-4269-61/par-3 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-4269-61/par-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 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 附則第二項 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-4269-61/par-2 - 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 附則第三項 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-4269-61/par-3 --- ## Sources - claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07 - e-Gov 法令検索, Digital Agency (デジタル庁) — 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 — the text in force from 2025-04-01 (https://laws.e-gov.go.jp/law/410M50000040043/20250401_507M60000040028), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch electronic-books-act-enforcement-regulation-20261106T194841-005, translated 2026-11-07 - This site's parser, version 226 — 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 — structure, counts, cross-references and defined terms, computed 2026-11-06