# 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-5049-28. 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-5049-28` - 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-5049-28 - 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 令和四年三月三一日財務省令第二八号 suppl-5049-28 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-5049-28 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5049-28/art-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-5049-28/art-1 **第一項** この省令は、令和四年四月一日から施行する。 suppl-5049-28/art-1/par-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-5049-28/art-1/par-1 This Ministerial Order comes into effect as of April 1, 2022. machine translation, not official ### 第二条（経過措置） — Transitional Measures caption: machine translation, not official suppl-5049-28/art-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-5049-28/art-2 **第一項** 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（次項において「新令」という。）第二条第六項（第二号ロに係る部分に限る。）及び第四条第一項（第一号及び第二号に係る部分に限る。）の規定は、この省令の施行の日（以下「施行日」という。）以後に保存が行われ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四条第三項に規定する国税関係書類（以下「国税関係書類」という。）又は電子取引の取引情報に係る電磁的記録について適用し、施行日前に保存が行われた国税関係書類又は電子取引の取引情報に係る電磁的記録については、なお従前の例による。 suppl-5049-28/art-2/par-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-5049-28/art-2/par-1 The provisions of Article 2, paragraph (6) (limited to the part pertaining to item (ii), (b)) and Article 4, paragraph (1) (limited to the part pertaining to items (i) and (ii)) 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 (referred to as the "New Order" in the following paragraph) apply to documents related to national tax prescribed in Article 4, paragraph (3) 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 "documents related to national tax") or electronic or magnetic records pertaining to transaction information of electronic transactions that are preserved 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 documents related to national tax or electronic or magnetic records pertaining to transaction information of electronic transactions that were preserved before the Effective Date. machine translation, not official **第二項** 施行日から令和五年七月二十九日までの間に国税関係書類又は電子取引の取引情報に係る電磁的記録について保存が行われる場合における新令第二条第六項の規定の適用については、同項第二号ロ中「業務をいう。）」とあるのは、「業務をいう。）又は一般財団法人日本データ通信協会が認定する業務」とする。 suppl-5049-28/art-2/par-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-5049-28/art-2/par-2 With respect to the application of Article 2, paragraph (6) of the New Order in the case where preservation is carried out of documents related to national tax or electronic or magnetic records pertaining to transaction information of electronic transactions during the period from the Effective Date to July 29, 2023, the phrase "electronic or magnetic records)" in item (ii), (b) of that paragraph is deemed to be replaced with "electronic or magnetic records) or a business certified by the Japan Data Communications Association (a general incorporated foundation)". machine translation, not official --- ## Cites - suppl-5049-28/art-2/par-1: 次項 → 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 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-5049-28/art-2/par-2 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-5049-28/art-2/par-2 - suppl-5049-28/art-2/par-1: 第二条第六項 → 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-5049-28/art-2/par-1: 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施行規則 第二条第六項第二号 (Article 2, paragraph (6), item (ii)), art-2/par-6/item-2 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/art-2/par-6/item-2 - suppl-5049-28/art-2/par-1: 第四条第一項 → 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-5049-28/art-2/par-1: 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 第四条第一項第一号 (Article 4, paragraph (1), item (i)), art-4/par-1/item-1 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/art-4/par-1/item-1 - suppl-5049-28/art-2/par-1: 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施行規則 第四条第一項第二号 (Article 4, paragraph (1), item (ii)), art-4/par-1/item-2 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/art-4/par-1/item-2 - suppl-5049-28/art-2/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第四条第三項 → 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 第四条第三項 (Article 4, paragraph (3)), art-4/par-3 — https://japanlaw.org/en/electronic-books-act/art-4/par-3 (e-Gov law ID 410AC0000000025) - suppl-5049-28/art-2/par-2: 新令第二条第六項 → 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-5049-28/art-2/par-2: 同項第二号 → 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施行規則 第二条第六項第二号 (Article 2, paragraph (6), item (ii)), art-2/par-6/item-2 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/art-2/par-6/item-2 ## Cited by 1 provision cites 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 附則第二条第一項（経過措置） — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-5049-28/art-2/par-1 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch electronic-books-act-enforcement-regulation-20261106T194841-006, 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