# 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-4289-26. 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-4289-26` - 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-4289-26 - 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 平成二八年三月三一日財務省令第二六号 suppl-4289-26 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-4289-26 **第一項** この省令は、平成二十八年九月三十日から施行する。ただし、第五条第一項第一号の改正規定並びに第六条第一項第一号及び第二項第一号の改正規定並びに附則第三項及び第四項の規定は、平成二十九年一月一日から施行する。 suppl-4289-26/par-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-4289-26/par-1 This Ministerial Order comes into effect as of September 30, 2016; provided, however, that the provisions amending Article 5, paragraph (1), item (i), the provisions amending Article 6, paragraph (1), item (i) and paragraph (2), item (i), and the provisions of paragraphs (3) and (4) of the Supplementary Provisions come into effect as of January 1, 2017. 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（以下「法」という。）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（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-4289-26/par-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-4289-26/par-2 The provisions of Article 3 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 (hereinafter referred to as the "Act"); the same applies hereinafter in this paragraph) relating to the written application under Article 6, paragraph (2) of the 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** 新規則第五条第一項の規定は、平成二十九年一月一日以後に提出する法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、同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-4289-26/par-3 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-4289-26/par-3 The provisions of Article 5, paragraph (1) of the New Rules apply to the written application under Article 6, paragraph (1) or (2) of the Act (hereinafter referred to as the "written application" in this paragraph) submitted on or after January 1, 2017, and the provisions then in force continue to govern the written application submitted before that date. machine translation, not official **第四項** 新規則第六条第一項及び第二項の規定は、平成二十九年一月一日以後に提出する法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、同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-4289-26/par-4 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-4289-26/par-4 The provisions of Article 6, paragraphs (1) and (2) of the New Rules apply to the written notification under Article 7, paragraph (1) or (2) of the Act (hereinafter referred to as the "written notification" in this paragraph) submitted on or after January 1, 2017, and the provisions then in force continue to govern the written notification submitted before that date. machine translation, not official --- ## Cites - suppl-4289-26/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-4289-26/par-3 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-4289-26/par-3 - suppl-4289-26/par-1: 第四項 → 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 附則第四項 (Supplementary Provisions, paragraph (4)), suppl-4289-26/par-4 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-4289-26/par-4 - suppl-4289-26/par-2: 第三条 → 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施行規則 第二条 (Article 2), art-2 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/art-2 - suppl-4289-26/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-4289-26/par-2 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-4289-26/par-2 - suppl-4289-26/par-2: 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-4289-26/par-3: 新規則第五条第一項 → 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 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/art-5/par-1 - suppl-4289-26/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-4289-26/par-3 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-4289-26/par-3 - suppl-4289-26/par-4: 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 附則第四項 (Supplementary Provisions, paragraph (4)), suppl-4289-26/par-4 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-4289-26/par-4 ## Cited by 4 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（施行期日） — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-4289-26/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（経過措置） — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-4289-26/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-4289-26/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施行規則 附則第四項 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-4289-26/par-4 --- ## 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