# 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-4279-36. 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-4279-36` - 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-4279-36 - 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 平成二七年三月三一日財務省令第三六号 suppl-4279-36 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-4279-36 **第一項** この省令は、平成二十七年九月三十日から施行する。ただし、第八条第一項第一号の改正規定及び附則第三項の規定は、平成二十八年一月一日から施行する。 suppl-4279-36/par-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-4279-36/par-1 This Ministerial Order comes into effect as of September 30, 2015; provided, however, that the provisions amending Article 8, paragraph (1), item (i) and the provisions of paragraph (3) of the Supplementary Provisions come into effect as of January 1, 2016. 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。）第三条第三項、第五項及び第六項の規定は、この省令の施行の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六条第二項の申請書（以下この項において「申請書」という。）に係る国税関係書類（同法第二条第二号に規定する国税関係書類をいう。以下この項において同じ。）について適用し、同日前に提出した申請書に係る国税関係書類については、なお従前の例による。 suppl-4279-36/par-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-4279-36/par-2 The provisions of Article 3, paragraphs (3), (5) and (6) 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 documents related to national tax (meaning the documents related to national tax prescribed in Article 2, item (ii) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers; the same applies hereinafter in this paragraph) relating to the written application under Article 6, paragraph (2) of that Act (hereinafter referred to as the "written application" in this paragraph) submitted on or after the date of enforcement of this Ministerial Order, and the provisions then in force continue to govern the documents related to national tax relating to the written application submitted before that date. machine translation, not official **第三項** 新規則第八条第一項の規定は、平成二十八年一月一日以後に行う電子取引の取引情報（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十条に規定する電子取引の取引情報をいう。以下同じ。）について適用し、同日前に行った電子取引の取引情報については、なお従前の例による。 suppl-4279-36/par-3 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-4279-36/par-3 The provisions of Article 8, paragraph (1) of the New Rules apply to the transaction information of electronic transactions (meaning the transaction information of electronic transactions prescribed in Article 10 of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers; the same applies hereinafter) conducted on or after January 1, 2016, and the provisions then in force continue to govern the transaction information of electronic transactions conducted before that date. machine translation, not official --- ## Cites - suppl-4279-36/par-1: 附則第三項 → 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-4279-36/par-3 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-4279-36/par-3 - suppl-4279-36/par-2: 第三条第三項 → 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 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/art-2/par-4 - suppl-4279-36/par-2: 第六項 → 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 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/art-2/par-6 - suppl-4279-36/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-4279-36/par-2 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-4279-36/par-2 - suppl-4279-36/par-2: 同法第二条第二号 → 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 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/en/electronic-books-act/art-2/par-1/item-2 (e-Gov law ID 410AC0000000025) - suppl-4279-36/par-3: 新規則第八条第一項 → 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 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/art-4/par-1 - suppl-4279-36/par-3: 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十条 → 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 (Article 7), art-7 — https://japanlaw.org/en/electronic-books-act/art-7 (e-Gov law ID 410AC0000000025) ## 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 附則第一項 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-4279-36/par-1 - 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-4279-36/par-2 --- ## 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