# 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-4319-21. 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-4319-21`
- 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-4319-21
- 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 平成三一年三月二九日財務省令第二一号
<sup>suppl-4319-21 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-4319-21</sup>

**第一項**  この省令は、令和元年九月三十日から施行する。ただし、第三条第五項の改正規定及び第四条第一項第四号の改正規定は、同年七月一日から施行する。
<sup>suppl-4319-21/par-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-4319-21/par-1</sup>
This Ministerial Order comes into effect as of September 30, 2019; provided, however, that the provisions amending Article 3, paragraph (5) and the provisions amending Article 4, paragraph (1), item (iv) come into effect as of July 1, 2019.
<sup>machine translation, not official</sup>

**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第三条第七項及び第八項の規定は、この省令の施行の日以後に提出する同条第七項に規定する適用届出書に係る同項に規定する過去分重要書類について適用する。
<sup>suppl-4319-21/par-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-4319-21/par-2</sup>
The provisions of Article 3, paragraphs (7) and (8) 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 apply to the past important documents prescribed in paragraph (7) of that Article relating to the application notification prescribed in that paragraph submitted on or after the date of enforcement of this Ministerial Order.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4319-21/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第三条第七項 → 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 第二条第七項 (Article 2, paragraph (7)), art-2/par-7 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/art-2/par-7
- suppl-4319-21/par-2: 第八項 → 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 第二条第十項 (Article 2, paragraph (10)), art-2/par-10 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/art-2/par-10

---

## 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