# 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 — 第二条 (Supplementary Provisions, Article 2) This is the Markdown twin of https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-5059-22/art-2. 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: 第二条 (Supplementary Provisions, Article 2)（経過措置） — address `suppl-5059-22/art-2` - 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-5059-22/art-2 - 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. --- ### 第二条（経過措置） — Transitional Measures caption: machine translation, not official suppl-5059-22/art-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-5059-22/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（以下「新令」という。）第二条第六項及び第七項の規定は、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（以下この項において「国税関係書類」という。）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については、なお従前の例による。 suppl-5059-22/art-2/par-1 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-5059-22/art-2/par-1 The provisions of Article 2, paragraphs (6) and (7) 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 Order") 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 in this paragraph referred to as "documents related to national tax") 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 that were preserved before the Effective Date. machine translation, not official **第二項** 新令第四条の規定は、施行日以後に行う電子取引の取引情報について適用し、施行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-5059-22/art-2/par-2 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-5059-22/art-2/par-2 The provisions of Article 4 of the New Order apply to transaction information of electronic transactions conducted on or after the Effective Date, and the provisions then in force continue to govern transaction information of electronic transactions conducted before the Effective Date. machine translation, not official **第三項** 新令第五条第一項の規定は、施行日以後に国税通則法（昭和三十七年法律第六十六号）第二条第七号に規定する法定申告期限（国税に関する法律の規定により当該法定申告期限とみなされる期限を含み、同法第六十一条第一項第二号に規定する還付請求申告書については、当該申告書を提出した日とする。以下この項において「法定申告期限」という。）が到来する国税について適用し、施行日前に法定申告期限が到来した国税については、なお従前の例による。 suppl-5059-22/art-2/par-3 · https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-5059-22/art-2/par-3 The provisions of Article 5, paragraph (1) of the New Order apply to national tax for which the statutory tax return due date prescribed in Article 2, item (vii) of the Act on General Rules for National Taxes (including a due date deemed to be that statutory tax return due date under the provisions of laws relating to national tax, and, for a return of refund claim prescribed in Article 61, paragraph (1), item (ii) of that Act, the day on which that return is submitted; hereinafter in this paragraph referred to as the "statutory tax return due date") arrives on or after the Effective Date, and the provisions then in force continue to govern national tax for which the statutory tax return due date arrived before the Effective Date. machine translation, not official --- ## Cites - suppl-5059-22/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-5059-22/art-2/par-1: 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-5059-22/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-5059-22/art-2/par-1: 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 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-5059-22/art-2/par-1 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-5059-22/art-2/par-1 - suppl-5059-22/art-2/par-2: 新令第四条 → 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 第四条 (Article 4), art-4 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/art-4 - suppl-5059-22/art-2/par-3: 新令第五条第一項 → 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-5059-22/art-2/par-3: 国税通則法（昭和三十七年法律第六十六号）第二条第七号 → 国税通則法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/en/national-tax-general-rules-act/art-2/par-1/item-7 (e-Gov law ID 337AC0000000066) - suppl-5059-22/art-2/par-3: 同法第六十一条第一項第二号 → 国税通則法 第六十一条第一項第二号 (Article 61, paragraph (1), item (ii)), art-61/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-61/par-1/item-2 (e-Gov law ID 337AC0000000066) - suppl-5059-22/art-2/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 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-5059-22/art-2/par-3 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-5059-22/art-2/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 附則第二条第一項（経過措置） — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-5059-22/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施行規則 附則第二条第三項（経過措置） — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/suppl-5059-22/art-2/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 - 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