# 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 / Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers — as amended, not yet in force
This is the Markdown twin of https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text. 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.
- 平成十年法律第二十五号 · Act
- English title "Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers": Ministry of Justice translation database, which lists the title
- Text: the text as amended with effect from 2027-01-01 — NOT yet in force (revision 20270101_507AC0000000013)
- URL (this text's page): https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
- The text in force: https://japanlaw.org/en/electronic-books-act
- English: 57 of 57 paragraphs, each marked below as the Ministry of Justice's, as the Ministry's with a slip corrected by this site, or as machine translation.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.
Every provision carries its address and its place on this text's page on the
line under it. One provision of this text as Markdown: https://japanlaw.org/md/en/electronic-books-act/amendments/20270101_507AC0000000013/text/art-1.
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### 第一条（趣旨） — Purpose
caption: machine translation, not official
art-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-1
**第一項** この法律は、情報化社会に対応し、国税の納税義務の適正な履行を確保しつつ納税者等の国税関係帳簿書類の保存に係る負担を軽減する等のため、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について、所得税法（昭和四十年法律第三十三号）、法人税法（昭和四十年法律第三十四号）その他の国税に関する法律の特例を定めるものとする。
art-1/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-1/par-1
In order to respond to the information-oriented society and to reduce the burden on taxpayers, etc. relating to the preservation of books and documents related to national tax while ensuring the proper performance of national tax payment obligations, and for other purposes, this Act is to provide special provisions of the Income Tax Act (Act No. 33 of 1965), the Corporation Tax Act (Act No. 34 of 1965), and other laws concerning national tax with regard to the preservation methods, etc. for books and documents related to national tax prepared by means of computers.
machine translation, not official
### 第二条（定義） — Definitions
caption: machine translation, not official
art-2 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-2
**第一項** この法律において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-2/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-2/par-1
In this Act, the meanings of the terms set forth in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 国税 国税通則法（昭和三十七年法律第六十六号）第二条第一号（定義）に規定する国税をいう。
art-2/par-1/item-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-2/par-1/item-1
National tax: means national tax prescribed in Article 2, item (i) (Definitions) of the Act on General Rules for National Taxes (Act No. 66 of 1962);
machine translation, not official
**二** 国税関係帳簿書類 国税関係帳簿（国税に関する法律の規定により備付け及び保存をしなければならないこととされている帳簿（輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十六条第十一項（保税工場等において保税作業をする場合等の内国消費税の特例）に規定する帳簿を除く。）をいう。以下同じ。）又は国税関係書類（国税に関する法律の規定により保存をしなければならないこととされている書類をいう。以下同じ。）をいう。
art-2/par-1/item-2 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-2/par-1/item-2
Books and documents related to national tax: means books related to national tax (meaning books that are required to be kept and preserved pursuant to the provisions of laws concerning national tax (excluding the books prescribed in Article 16, paragraph (11) (Special Provisions on National Consumption Tax in Cases of Performing Bonded Operations at Bonded Factories, etc.) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955)); the same applies hereinafter) or documents related to national tax (meaning documents that are required to be preserved pursuant to the provisions of laws concerning national tax; the same applies hereinafter);
machine translation, not official
**三** 電磁的記録 電子的方式、磁気的方式その他の人の知覚によっては認識することができない方式（第五号において「電磁的方式」という。）で作られる記録であって、電子計算機による情報処理の用に供されるものをいう。
art-2/par-1/item-3 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-2/par-1/item-3
Electronic or magnetic record: means a record made by an electronic method, a magnetic method, or any other method that cannot be recognized by human perception (referred to as "electronic or magnetic means" in item (v)), which is used for information processing by a computer;
machine translation, not official
**四** 保存義務者 国税に関する法律の規定により国税関係帳簿書類の保存をしなければならないこととされている者をいう。
art-2/par-1/item-4 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-2/par-1/item-4
Person required to preserve: means a person who is required to preserve books and documents related to national tax pursuant to the provisions of laws concerning national tax;
machine translation, not official
**五** 電子取引 取引情報（取引に関して受領し、又は交付する注文書、契約書、送り状、領収書、見積書その他これらに準ずる書類に通常記載される事項をいう。以下同じ。）の授受を電磁的方式により行う取引をいう。
art-2/par-1/item-5 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-2/par-1/item-5
Electronic transaction: means a transaction in which transaction information (meaning the matters ordinarily stated in documents such as purchase orders, contracts, invoices, receipts, and quotations, or documents equivalent thereto, that are received or issued in relation to a transaction; the same applies hereinafter) is given and received by electronic or magnetic means;
machine translation, not official
**六** 電子計算機出力マイクロフィルム 電子計算機を用いて電磁的記録を出力することにより作成するマイクロフィルムをいう。
art-2/par-1/item-6 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-2/par-1/item-6
Computer output microfilm: means microfilm prepared by outputting an electronic or magnetic record using a computer.
machine translation, not official
### 第三条（他の国税に関する法律との関係） — Relationship with Other National Tax Laws
caption: machine translation, not official
art-3 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-3
**第一項** 国税関係帳簿書類の備付け又は保存及び国税関係書類以外の書類の保存については、他の国税に関する法律に定めるもののほか、この法律の定めるところによる。
art-3/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-3/par-1
The keeping or preservation of books and documents related to national tax and the preservation of documents other than documents related to national tax are governed by the provisions of this Act, in addition to what is provided for in other laws concerning national tax.
machine translation, not official
### 第四条（国税関係帳簿書類の電磁的記録による保存等） — Preservation of Books and Documents Related to National Tax by Means of Electronic or Magnetic Records, etc.
caption: machine translation, not official
art-4 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-4
**第一項** 保存義務者は、国税関係帳簿（財務省令で定めるものを除く。以下この項、次条第一項及び第三項並びに第八条第一項及び第四項において同じ。）の全部又は一部について、自己が最初の記録段階から一貫して電子計算機を使用して作成する場合には、財務省令で定めるところにより、当該国税関係帳簿に係る電磁的記録の備付け及び保存をもって当該国税関係帳簿の備付け及び保存に代えることができる。
art-4/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-4/par-1
Where a person required to preserve prepares all or part of books related to national tax (excluding those specified by Ministry of Finance Order; the same applies in this paragraph, in Article 5, paragraphs (1) and (3), and in Article 8, paragraphs (1) and (4)) using a computer consistently from the initial stage of recording, the person may, as provided by Ministry of Finance Order, substitute the keeping and preservation of the electronic or magnetic records relating to those books related to national tax for the keeping and preservation of those books related to national tax.
machine translation, not official
**第二項** 保存義務者は、国税関係書類の全部又は一部について、自己が一貫して電子計算機を使用して作成する場合には、財務省令で定めるところにより、当該国税関係書類に係る電磁的記録の保存をもって当該国税関係書類の保存に代えることができる。
art-4/par-2 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-4/par-2
Where a person required to preserve prepares all or part of documents related to national tax using a computer consistently, the person may, as provided by Ministry of Finance Order, substitute the preservation of the electronic or magnetic records relating to those documents related to national tax for the preservation of those documents related to national tax.
machine translation, not official
**第三項** 前項に規定するもののほか、保存義務者は、国税関係書類（財務省令で定めるものを除く。以下この項において同じ。）の全部又は一部について、当該国税関係書類に記載されている事項を財務省令で定める装置により電磁的記録に記録する場合には、財務省令で定めるところにより、当該国税関係書類に係る電磁的記録の保存をもって当該国税関係書類の保存に代えることができる。この場合において、当該国税関係書類に係る電磁的記録の保存が当該財務省令で定めるところに従って行われていないとき（当該国税関係書類の保存が行われている場合を除く。）は、当該保存義務者は、当該電磁的記録を保存すべき期間その他の財務省令で定める要件を満たして当該電磁的記録を保存しなければならない。
art-4/par-3 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-4/par-3
In addition to what is prescribed in the preceding paragraph, where a person required to preserve records the matters stated in all or part of documents related to national tax (excluding those specified by Ministry of Finance Order; the same applies in this paragraph) in electronic or magnetic records by a device specified by Ministry of Finance Order, the person may, as provided by Ministry of Finance Order, substitute the preservation of the electronic or magnetic records relating to those documents related to national tax for the preservation of those documents related to national tax. In this case, if the preservation of the electronic or magnetic records relating to those documents related to national tax is not carried out as provided by that Ministry of Finance Order (excluding the case where those documents related to national tax are being preserved), the person required to preserve must preserve those electronic or magnetic records in compliance with requirements specified by Ministry of Finance Order, such as the period during which those electronic or magnetic records are to be preserved.
machine translation, not official
### 第五条（国税関係帳簿書類の電子計算機出力マイクロフィルムによる保存等） — Preservation of Books and Documents Related to National Tax by Means of Computer Output Microfilm, etc.
caption: machine translation, not official
art-5 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-5
**第一項** 保存義務者は、国税関係帳簿の全部又は一部について、自己が最初の記録段階から一貫して電子計算機を使用して作成する場合には、財務省令で定めるところにより、当該国税関係帳簿に係る電磁的記録の備付け及び当該電磁的記録の電子計算機出力マイクロフィルムによる保存をもって当該国税関係帳簿の備付け及び保存に代えることができる。
art-5/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-5/par-1
Where a person required to preserve prepares all or part of books related to national tax using a computer consistently from the initial stage of recording, the person may, as provided by Ministry of Finance Order, substitute the keeping of the electronic or magnetic records relating to those books related to national tax and the preservation of those electronic or magnetic records by computer output microfilm for the keeping and preservation of those books related to national tax.
machine translation, not official
**第二項** 保存義務者は、国税関係書類の全部又は一部について、自己が一貫して電子計算機を使用して作成する場合には、財務省令で定めるところにより、当該国税関係書類に係る電磁的記録の電子計算機出力マイクロフィルムによる保存をもって当該国税関係書類の保存に代えることができる。
art-5/par-2 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-5/par-2
Where a person required to preserve prepares all or part of documents related to national tax using a computer consistently, the person may, as provided by Ministry of Finance Order, substitute the preservation by computer output microfilm of the electronic or magnetic records relating to those documents related to national tax for the preservation of those documents related to national tax.
machine translation, not official
**第三項** 前条第一項の規定により国税関係帳簿に係る電磁的記録の備付け及び保存をもって当該国税関係帳簿の備付け及び保存に代えている保存義務者又は同条第二項の規定により国税関係書類に係る電磁的記録の保存をもって当該国税関係書類の保存に代えている保存義務者は、財務省令で定める場合には、当該国税関係帳簿又は当該国税関係書類の全部又は一部について、財務省令で定めるところにより、当該国税関係帳簿又は当該国税関係書類に係る電磁的記録の電子計算機出力マイクロフィルムによる保存をもって当該国税関係帳簿又は当該国税関係書類に係る電磁的記録の保存に代えることができる。
art-5/par-3 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-5/par-3
A person required to preserve who substitutes the keeping and preservation of the electronic or magnetic records relating to books related to national tax for the keeping and preservation of those books related to national tax pursuant to the provisions of paragraph (1) of the preceding Article, or who substitutes the preservation of the electronic or magnetic records relating to documents related to national tax for the preservation of those documents related to national tax pursuant to the provisions of paragraph (2) of that Article, may, in the cases specified by Ministry of Finance Order, as provided by Ministry of Finance Order, with regard to all or part of those books related to national tax or those documents related to national tax, substitute the preservation by computer output microfilm of the electronic or magnetic records relating to those books related to national tax or those documents related to national tax for the preservation of the electronic or magnetic records relating to those books related to national tax or those documents related to national tax.
machine translation, not official
### 第六条（民間事業者等が行う書面の保存等における情報通信の技術の利用に関する法律の適用除外） — Exclusion from Application of the Act on Utilization of Telecommunications Technology in Document Preservation, etc. Conducted by Private Business Operators, etc.
caption: machine translation, not official
art-6 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-6
**第一項** 国税関係帳簿書類については、民間事業者等が行う書面の保存等における情報通信の技術の利用に関する法律（平成十六年法律第百四十九号）第三条（電磁的記録による保存）及び第四条（電磁的記録による作成）の規定は、適用しない。
art-6/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-6/par-1
With regard to books and documents related to national tax, the provisions of Article 3 (Preservation by Electronic or Magnetic Records) and Article 4 (Preparation by Electronic or Magnetic Records) of the Act on Utilization of Telecommunications Technology in Document Preservation, etc. Conducted by Private Business Operators, etc. (Act No. 149 of 2004) do not apply.
machine translation, not official
### 第七条（電子取引の取引情報に係る電磁的記録の保存） — Preservation of Electronic or Magnetic Records Relating to Transaction Information of Electronic Transactions
caption: machine translation, not official
art-7 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-7
**第一項** 所得税（源泉徴収に係る所得税を除く。）及び法人税に係る保存義務者は、電子取引を行った場合には、財務省令で定めるところにより、当該電子取引の取引情報に係る電磁的記録を保存しなければならない。
art-7/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-7/par-1
A person required to preserve with regard to income tax (excluding income tax relating to withholding) and corporation tax must, where the person has engaged in an electronic transaction, preserve the electronic or magnetic records relating to the transaction information of that electronic transaction, as provided by Ministry of Finance Order.
machine translation, not official
### 第八条（他の国税に関する法律の規定の適用） — Application of the Provisions of Other Laws Concerning National Tax
caption: machine translation, not official
art-8 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-8
**第一項** 第四条第一項、第二項若しくは第三項前段又は第五条各項のいずれかに規定する財務省令で定めるところに従って備付け及び保存が行われている国税関係帳簿又は保存が行われている国税関係書類に係る電磁的記録又は電子計算機出力マイクロフィルムに対する他の国税に関する法律の規定の適用については、当該電磁的記録又は電子計算機出力マイクロフィルムを当該国税関係帳簿又は当該国税関係書類とみなす。
art-8/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-8/par-1
With regard to the application of the provisions of other laws concerning national tax to electronic or magnetic records or computer output microfilm relating to books related to national tax that are kept and preserved, or documents related to national tax that are preserved, in accordance with the Ministry of Finance Order prescribed in any of Article 4, paragraph (1), paragraph (2), or the first sentence of paragraph (3), or the paragraphs of Article 5, those electronic or magnetic records or that computer output microfilm are deemed to be those books related to national tax or those documents related to national tax.
machine translation, not official
**第二項** 前条に規定する財務省令で定めるところに従って保存が行われている電磁的記録に対する他の国税に関する法律の規定の適用については、当該電磁的記録を国税関係書類以外の書類とみなす。
art-8/par-2 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-8/par-2
With regard to the application of the provisions of other laws concerning national tax to electronic or magnetic records that are preserved in accordance with the Ministry of Finance Order prescribed in the preceding Article, those electronic or magnetic records are deemed to be documents other than documents related to national tax.
machine translation, not official
**第三項** 前条及び前二項の規定の適用がある場合には、次に定めるところによる。
art-8/par-3 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-8/par-3
Where the provisions of the preceding Article and the preceding two paragraphs apply, the following apply:
machine translation, not official
**一** 所得税法第百四十五条第一号（青色申告の承認申請の却下）（同法第百六十六条（申告、納付及び還付）において準用する場合を含む。）及び法人税法第六十四条の九第三項第三号ロ（通算承認）の規定の適用については、所得税法第百四十五条第一号及び法人税法第六十四条の九第三項第三号ロ中「帳簿書類）」とあるのは、「帳簿書類）又は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（平成十年法律第二十五号）第四条第一項、第二項若しくは第三項前段（国税関係帳簿書類の電磁的記録による保存等）、第五条各項（国税関係帳簿書類の電子計算機出力マイクロフィルムによる保存等）若しくは第七条（電子取引の取引情報に係る電磁的記録の保存）のいずれか」とする。
art-8/par-3/item-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-8/par-3/item-1
with regard to the application of the provisions of Article 145, item (i) (Denial of Applications for Approval to File a Blue Return) of the Income Tax Act (including the case where it is applied mutatis mutandis pursuant to Article 166 (Filing of Returns, Payment of Taxes, and Issuance of Refunds) of that Act) and Article 64-9, paragraph (3), item (iii), (b) (Group Tax Sharing Approval) of the Corporation Tax Act, the phrase "(Books and Documents of Blue Return Taxpayers)" in Article 145, item (i) of the Income Tax Act is deemed to be replaced with "(Books and Documents of Blue Return Taxpayers) or any of Article 4, paragraph (1), paragraph (2), or the first sentence of paragraph (3) (Preservation of Books and Documents Related to National Tax by Means of Electronic or Magnetic Records, etc.), the paragraphs of Article 5 (Preservation of Books and Documents Related to National Tax by Means of Computer Output Microfilm, etc.), or Article 7 (Preservation of Electronic or Magnetic Records Relating to Transaction Information of Electronic Transactions) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998)", and the phrase "(Books and Documents of Corporations Filing Blue Returns)" in Article 64-9, paragraph (3), item (iii), (b) of the Corporation Tax Act is deemed to be replaced with "(Books and Documents of Corporations Filing Blue Returns) or any of Article 4, paragraph (1), paragraph (2), or the first sentence of paragraph (3) (Preservation of Books and Documents Related to National Tax by Means of Electronic or Magnetic Records, etc.), the paragraphs of Article 5 (Preservation of Books and Documents Related to National Tax by Means of Computer Output Microfilm, etc.), or Article 7 (Preservation of Electronic or Magnetic Records Relating to Transaction Information of Electronic Transactions) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998)";
machine translation, not official
**二** 所得税法第百五十条第一項第一号（青色申告の承認の取消し）（同法第百六十六条において準用する場合を含む。）及び法人税法第百二十三条第一号（青色申告の承認申請の却下）（同法第百四十六条第一項（青色申告）において準用する場合を含む。）の規定の適用については、所得税法第百五十条第一項第一号及び法人税法第百二十三条第一号中「帳簿書類）」とあるのは、「帳簿書類）又は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一項、第二項若しくは第三項前段（国税関係帳簿書類の電磁的記録による保存等）、第五条各項（国税関係帳簿書類の電子計算機出力マイクロフィルムによる保存等）若しくは第七条（電子取引の取引情報に係る電磁的記録の保存）のいずれか」とする。
art-8/par-3/item-2 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-8/par-3/item-2
with regard to the application of the provisions of Article 150, paragraph (1), item (i) (Rescission of Approval to File a Blue Return) of the Income Tax Act (including the case where it is applied mutatis mutandis pursuant to Article 166 of that Act) and Article 123, item (i) (Denial of Applications for Approval to File a Blue Return) of the Corporation Tax Act (including the case where it is applied mutatis mutandis pursuant to Article 146, paragraph (1) (Blue Return) of that Act), the phrase "(Books and Documents of Blue Return Taxpayers)" in Article 150, paragraph (1), item (i) of the Income Tax Act is deemed to be replaced with "(Books and Documents of Blue Return Taxpayers) or any of Article 4, paragraph (1), paragraph (2), or the first sentence of paragraph (3) (Preservation of Books and Documents Related to National Tax by Means of Electronic or Magnetic Records, etc.), the paragraphs of Article 5 (Preservation of Books and Documents Related to National Tax by Means of Computer Output Microfilm, etc.), or Article 7 (Preservation of Electronic or Magnetic Records Relating to Transaction Information of Electronic Transactions) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers", and the phrase "(Books and Documents of Corporations Filing Blue Return)" in Article 123, item (i) of the Corporation Tax Act is deemed to be replaced with "(Books and Documents of Corporations Filing Blue Return) or any of Article 4, paragraph (1), paragraph (2), or the first sentence of paragraph (3) (Preservation of Books and Documents Related to National Tax by Means of Electronic or Magnetic Records, etc.), the paragraphs of Article 5 (Preservation of Books and Documents Related to National Tax by Means of Computer Output Microfilm, etc.), or Article 7 (Preservation of Electronic or Magnetic Records Relating to Transaction Information of Electronic Transactions) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers".
machine translation, not official
**三** 法人税法第百二十七条第一項第一号（青色申告の承認の取消し）（同法第百四十六条第一項において準用する場合を含む。）の規定の適用については、同号中「前条第一項」とあるのは、「前条第一項又は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一項、第二項若しくは第三項前段（国税関係帳簿書類の電磁的記録による保存等）、第五条各項（国税関係帳簿書類の電子計算機出力マイクロフィルムによる保存等）若しくは第七条（電子取引の取引情報に係る電磁的記録の保存）のいずれか」とする。
art-8/par-3/item-3 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-8/par-3/item-3
with regard to the application of the provisions of Article 127, paragraph (1), item (i) (Rescission of Approval to File a Blue Return) of the Corporation Tax Act (including the case where it is applied mutatis mutandis pursuant to Article 146, paragraph (1) of that Act), the phrase "paragraph (1) of the preceding Article" in that item is deemed to be replaced with "paragraph (1) of the preceding Article or any of Article 4, paragraph (1), paragraph (2), or the first sentence of paragraph (3) (Preservation of Books and Documents Related to National Tax by Means of Electronic or Magnetic Records, etc.), the paragraphs of Article 5 (Preservation of Books and Documents Related to National Tax by Means of Computer Output Microfilm, etc.), or Article 7 (Preservation of Electronic or Magnetic Records Relating to Transaction Information of Electronic Transactions) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers".
machine translation, not official
**第四項** 次に掲げる国税関係帳簿であって財務省令で定めるものに係る電磁的記録の備付け及び保存又は当該電磁的記録の備付け及び当該電磁的記録の電子計算機出力マイクロフィルムによる保存が、国税の納税義務の適正な履行に資するものとして財務省令で定める要件を満たしている場合における当該電磁的記録又は当該電子計算機出力マイクロフィルム（政令で定める日以後引き続き当該要件を満たしてこれらの備付け及び保存が行われているものに限る。以下この項において同じ。）に記録された事項に関し国税通則法第十九条第三項（修正申告）に規定する修正申告書（次項において「修正申告書」という。）の提出又は同法第二十四条（更正）若しくは第二十六条（再更正）の規定による更正（次項において「更正」という。）（以下この項において「修正申告等」という。）があった場合において、同法第六十五条（過少申告加算税）の規定の適用があるときは、同条の過少申告加算税の額は、同条の規定にかかわらず、同条の規定により計算した金額から当該過少申告加算税の額の計算の基礎となるべき税額（その税額の計算の基礎となるべき事実で当該修正申告等の基因となる当該電磁的記録又は当該電子計算機出力マイクロフィルムに記録された事項に係るもの以外のもの（以下この項において「電磁的記録等に記録された事項に係るもの以外の事実」という。）があるときは、当該電磁的記録等に記録された事項に係るもの以外の事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）に百分の五の割合を乗じて計算した金額を控除した金額とする。ただし、その税額の計算の基礎となるべき事実で隠蔽し、又は仮装されたものがあるときは、この限りでない。
art-8/par-4 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-8/par-4
Where the keeping and preservation of electronic or magnetic records relating to books related to national tax set forth in the following items that are specified by Ministry of Finance Order, or the keeping of those electronic or magnetic records and their preservation by computer output microfilm, satisfies the requirements specified by Ministry of Finance Order as contributing to the proper performance of national tax payment obligations, and an amended return prescribed in Article 19, paragraph (3) (Amended Return) of the Act on General Rules for National Taxes (referred to as an "amended return" in the following paragraph) is filed, or a reassessment under Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) of that Act (referred to as a "reassessment" in the following paragraph) is made (hereinafter in this paragraph referred to as an "amended return, etc."), with regard to matters recorded in those electronic or magnetic records or that computer output microfilm (limited to those whose keeping and preservation have continued to be carried out satisfying those requirements on or after the date specified by Cabinet Order; the same applies hereinafter in this paragraph), and the provisions of Article 65 (Penalty Tax for Understatement) of that Act apply, the amount of the penalty tax for understatement under that Article is, notwithstanding that Article, the amount obtained by deducting, from the amount calculated pursuant to that Article, the amount calculated by multiplying the amount of tax that is to be the basis for calculating that penalty tax for understatement (where there is a fact that is to be the basis for calculating that tax, other than one relating to the matters recorded in those electronic or magnetic records or that computer output microfilm which give rise to that amended return, etc. (hereinafter in this paragraph referred to as a "fact other than one relating to matters recorded in electronic or magnetic records, etc."), the amount of tax obtained by deducting the amount calculated, as provided by Cabinet Order, as the tax based on that fact other than one relating to matters recorded in electronic or magnetic records, etc.) by 5 percent; provided, however, that this does not apply where there is a fact that is to be the basis for calculating that tax that has been concealed or disguised.
machine translation, not official
**一** 第四条第一項の規定により国税関係帳簿に係る電磁的記録の備付け及び保存をもって当該国税関係帳簿の備付け及び保存に代えている保存義務者の当該国税関係帳簿
art-8/par-4/item-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-8/par-4/item-1
the books related to national tax of a person required to preserve who substitutes the keeping and preservation of electronic or magnetic records relating to books related to national tax for the keeping and preservation of those books related to national tax pursuant to the provisions of Article 4, paragraph (1);
machine translation, not official
**二** 第五条第一項又は第三項の規定により国税関係帳簿に係る電磁的記録の備付け及び当該電磁的記録の電子計算機出力マイクロフィルムによる保存をもって当該国税関係帳簿の備付け及び保存に代えている保存義務者の当該国税関係帳簿
art-8/par-4/item-2 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-8/par-4/item-2
the books related to national tax of a person required to preserve who substitutes the keeping of electronic or magnetic records relating to books related to national tax and the preservation of those electronic or magnetic records by computer output microfilm for the keeping and preservation of those books related to national tax pursuant to the provisions of Article 5, paragraph (1) or (3).
machine translation, not official
**第五項** 第四条第三項前段に規定する財務省令で定めるところに従って保存が行われている同項に規定する国税関係書類に係る電磁的記録若しくは同項後段の規定により保存が行われている当該電磁的記録又は前条の保存義務者により行われた電子取引の取引情報に係る電磁的記録（同条に規定する財務省令で定めるところに従って保存が行われているもの（以下この項において「特定電磁的記録」という。）であって、その保存が国税の納税義務の適正な履行に資するものとして財務省令で定める要件を満たしている場合における当該特定電磁的記録（当該保存義務者により当該特定電磁的記録の保存が行われた日以後引き続き当該要件を満たして保存が行われているものに限る。）を除く。）に記録された事項に関し国税通則法第十八条第二項（期限後申告）に規定する期限後申告書若しくは修正申告書の提出、更正若しくは同法第二十五条（決定）の規定による決定又は納税の告知（同法第三十六条第一項（第二号に係る部分に限る。）（納税の告知）の規定による納税の告知をいう。以下この項において同じ。）若しくは納税の告知を受けることなくされた納付（以下この項において「期限後申告等」という。）があった場合において、同法第六十八条第一項から第三項まで（重加算税）の規定に該当するときは、同条第一項から第三項までの重加算税の額は、これらの規定にかかわらず、これらの規定により計算した金額に、これらの規定に規定する基礎となるべき税額（その税額の計算の基礎となるべき事実で当該期限後申告等の基因となるこれらの電磁的記録に記録された事項に係るもの（隠蔽し、又は仮装された事実に係るものに限る。以下この項において「電磁的記録に記録された事項に係る事実」という。）以外のものがあるときは、当該電磁的記録に記録された事項に係る事実に基づく税額として政令で定めるところにより計算した金額に限る。）に百分の十の割合を乗じて計算した金額を加算した金額とする。
art-8/par-5 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-8/par-5
Where, with regard to matters recorded in the electronic or magnetic records relating to documents related to national tax prescribed in Article 4, paragraph (3) that are preserved as provided by the Ministry of Finance Order prescribed in the first sentence of that paragraph, or in those electronic or magnetic records that are preserved pursuant to the provisions of the second sentence of that paragraph, or in the electronic or magnetic records relating to the transaction information of electronic transactions engaged in by the person required to preserve prescribed in the preceding Article (excluding, among those preserved as provided by the Ministry of Finance Order prescribed in that Article (hereinafter in this paragraph referred to as "specified electronic or magnetic records"), those specified electronic or magnetic records in the case where their preservation satisfies the requirements specified by Ministry of Finance Order as contributing to the proper performance of the obligation to pay national tax (limited to those that have continued to be preserved while satisfying those requirements on or after the day on which the person required to preserve preserved those specified electronic or magnetic records)), a return filed after the due date prescribed in Article 18, paragraph (2) (Filing of a Return after the Due Date) of the Act on General Rules for National Taxes or an amended return is filed, a reassessment is made, a determination under Article 25 (Determination) of that Act is made, or a notice of tax payment (meaning a notice of tax payment under Article 36, paragraph (1) (limited to the part pertaining to item (ii)) (Notice of Tax Payment) of that Act; the same applies hereinafter in this paragraph) is given or a payment is made without receiving a notice of tax payment (hereinafter in this paragraph referred to as a "return filed after the due date, etc."), and the case falls under the provisions of Article 68, paragraphs (1) through (3) (Heavy Penalty Tax) of that Act, the amount of the heavy penalty tax under paragraphs (1) through (3) of that Article is, notwithstanding those provisions, the amount obtained by adding, to the amount calculated pursuant to those provisions, the amount calculated by multiplying the amount of tax that is to be the basis prescribed in those provisions (where there is a fact that is to be the basis for calculating that tax, other than one relating to the matters recorded in those electronic or magnetic records which give rise to that return filed after the due date, etc. (limited to one relating to a fact that has been concealed or disguised; hereinafter in this paragraph referred to as a "fact relating to matters recorded in an electronic or magnetic record"), limited to the amount calculated, as provided by Cabinet Order, as the tax based on that fact relating to matters recorded in an electronic or magnetic record) by 10 percent.
machine translation, not official
**第六項** 前二項に定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。
art-8/par-6 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text#art-8/par-6
Beyond what is provided for in the preceding two paragraphs, matters necessary for the application of those provisions are specified by Cabinet Order.
machine translation, not official
---
# 附則・別表・様式 (supplementary provisions, appended tables and forms)
## 附 則
suppl-4101-25 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
**第一項** この法律は、平成十年七月一日から施行する。
suppl-4101-25/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
This Act comes into effect as of July 1, 1998.
machine translation, not official
**第二項** この法律の施行の日（以下「施行日」という。）から一年を経過する日までの間における第六条第一項、第二項及び第五項第三号（これらの規定を第九条において準用する場合を含む。）の規定の適用については、第六条第一項及び第二項中「三月前」とあるのは「五月前」と、「六月」とあるのは「八月」と、同条第五項第三号中「三月」とあるのは「五月」とする。
suppl-4101-25/par-2 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
With regard to the application of Article 6, paragraphs (1) and (2) and paragraph (5), item (iii) (including the case where these provisions are applied mutatis mutandis pursuant to Article 9) during the period until the day on which one year has elapsed from the day on which this Act comes into effect (hereinafter referred to as the "Effective Date"), the phrase "three months before" in Article 6, paragraphs (1) and (2) is deemed to be replaced with "five months before", the phrase "six months" in those paragraphs is deemed to be replaced with "eight months", and the phrase "three months" in paragraph (5), item (iii) of that Article is deemed to be replaced with "five months".
machine translation, not official
**第三項** 第十条の規定は、施行日以後に行う取引情報の授受について適用する。
suppl-4101-25/par-3 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
The provisions of Article 10 apply to the giving and receiving of transaction information conducted on or after the Effective Date.
machine translation, not official
## 附 則 平成一一年一二月二二日法律第一六〇号
suppl-4111-160 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4111-160/art-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
**第一項** この法律（第二条及び第三条を除く。）は、平成十三年一月六日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4111-160/art-1/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
This Act (excluding Articles 2 and 3) comes into effect on January 6, 2001; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
machine translation, not official
**一** 第九百九十五条（核原料物質、核燃料物質及び原子炉の規制に関する法律の一部を改正する法律附則の改正規定に係る部分に限る。）、第千三百五条、第千三百六条、第千三百二十四条第二項、第千三百二十六条第二項及び第千三百四十四条の規定 公布の日
suppl-4111-160/art-1/par-1/item-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
the provisions of Article 995 (limited to the part pertaining to the provisions amending the Supplementary Provisions of the Act Partially Amending the Act on the Regulation of Nuclear Source Material, Nuclear Fuel Material and Reactors), Articles 1305 and 1306, Article 1324, paragraph (2), Article 1326, paragraph (2), and Article 1344: the date of promulgation.
machine translation, not official
## 附 則 平成一二年五月三一日法律第九七号
suppl-4121-97 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4121-97/art-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日（以下「施行日」という。）から施行する。
suppl-4121-97/art-1/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation (hereinafter referred to as the "Effective Date").
machine translation, not official
### 第六十四条（処分等の効力） — Effect of Dispositions
caption: machine translation, not official
suppl-4121-97/art-64 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
**第一項** この法律（附則第一条ただし書の規定にあっては、当該規定）の施行前に改正前のそれぞれの法律（これに基づく命令を含む。以下この条において同じ。）の規定によってした処分、手続その他の行為であって、改正後のそれぞれの法律の規定に相当の規定があるものは、この附則に別段の定めがあるものを除き、改正後のそれぞれの法律の相当の規定によってしたものとみなす。
suppl-4121-97/art-64/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
Dispositions, procedures, or other acts carried out pursuant to the provisions of the respective Acts prior to amendment (including orders based on them; the same applies hereinafter in this Article) before this Act (or, for the provisions of the proviso to Article 1 of the Supplementary Provisions, those provisions) comes into effect, for which the respective Acts after amendment contain equivalent provisions, are deemed to have been carried out pursuant to the equivalent provisions of the respective Acts after amendment, except as otherwise provided for in these Supplementary Provisions.
machine translation, not official
### 第六十七条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
caption: machine translation, not official
suppl-4121-97/art-67 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4121-97/art-67/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
machine translation, not official
## 附 則 平成一四年七月三日法律第七九号
suppl-4141-79 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4141-79/art-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
**第一項** この法律は、平成十四年八月一日から施行する。
suppl-4141-79/art-1/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
This Act comes into effect on August 1, 2002.
machine translation, not official
## 附 則 平成一四年一二月一三日法律第一五二号
suppl-4141-152 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4141-152/art-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
**第一項** この法律は、行政手続等における情報通信の技術の利用に関する法律（平成十四年法律第百五十一号）の施行の日から施行する。
suppl-4141-152/art-1/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
This Act comes into effect as of the date on which the Act on the Use of Information and Communications Technology in Administrative Procedures, etc. (Act No. 151 of 2002) comes into effect.
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### 第五条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4141-152/art-5 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
**第一項** 前三条に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4141-152/art-5/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
Beyond what is provided for in the preceding three Articles, the transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一六年三月三一日法律第一四号
suppl-4161-14 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
### 第一条（施行期日） — Effective Date
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suppl-4161-14/art-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
**第一項** この法律は、平成十六年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4161-14/art-1/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
This Act comes into effect on April 1, 2004; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
machine translation, not official
**一から四まで** 略
suppl-4161-14/art-1/par-1/item-1-to-4 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
Omitted
machine translation, not official
**五** 次に掲げる規定 信託業法（平成十六年法律第百五十四号）の施行の日
suppl-4161-14/art-1/par-1/item-5 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
the following provisions: the date on which the Trust Business Act (Act No. 154 of 2004) comes into effect.
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**イ** 略
suppl-4161-14/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
Omitted
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**ロ** 第二条中法人税法の目次の改正規定、同法第二条第三十一号の四から第三十四号まで及び第四十一号の改正規定、同法第四条の改正規定、同法第十条の二の改正規定、同法第十条の次に一条を加える改正規定、同法第十五条の三の改正規定、同法第二十三条の改正規定、同法第八十二条の十七の改正規定、同法第九十三条第二項第二号の改正規定、同法第百三十八条の改正規定、同法第百四十五条の五の改正規定、同法第三編第三章第二節中第百四十五条の四を第百四十五条の十一とする改正規定、同章第一節中第百四十五条の三を第百四十五条の十とし、第百四十五条の二を第百四十五条の九とする改正規定、同編第二章の次に一章を加える改正規定、同法第百四十六条の改正規定、同法第百四十七条の改正規定、同法第百四十八条の二の改正規定、同法第百五十九条の改正規定、同法第百六十条の改正規定、同法第百六十二条の改正規定並びに同法附則第二十条の改正規定並びに附則第六十条の規定
suppl-4161-14/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
the provisions in Article 2 amending the table of contents of the Corporation Tax Act, the provisions amending Article 2, items (xxxi)-4 through (xxxiv) and item (xli) of that Act, the provisions amending Article 4 of that Act, the provisions amending Article 10-2 of that Act, the provisions adding one Article after Article 10 of that Act, the provisions amending Article 15-3 of that Act, the provisions amending Article 23 of that Act, the provisions amending Article 82-17 of that Act, the provisions amending Article 93, paragraph (2), item (ii) of that Act, the provisions amending Article 138 of that Act, the provisions amending Article 145-5 of that Act, the provisions in Part III, Chapter III, Section 2 of that Act renumbering Article 145-4 as Article 145-11, the provisions in Section 1 of that Chapter renumbering Article 145-3 as Article 145-10 and Article 145-2 as Article 145-9, the provisions adding one Chapter after Chapter II of that Part, the provisions amending Article 146 of that Act, the provisions amending Article 147 of that Act, the provisions amending Article 148-2 of that Act, the provisions amending Article 159 of that Act, the provisions amending Article 160 of that Act, the provisions amending Article 162 of that Act and the provisions amending Article 20 of the Supplementary Provisions of that Act, and the provisions of Article 60 of the Supplementary Provisions.
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## 附 則 平成一六年一二月一日法律第一五〇号
suppl-4161-150 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
### 第一条（施行期日） — Effective Date
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suppl-4161-150/art-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
**第一項** この法律は、平成十七年四月一日から施行する。
suppl-4161-150/art-1/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
This Act comes into effect on April 1, 2005.
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### 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の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers
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suppl-4161-150/art-3 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
**第一項** この法律の施行の日から一年を経過する日までの間における第十一条の規定による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第六条第二項及び第五項第三号の規定（同法第四条第三項の承認に係る部分に限る。）の適用については、同法第六条第二項中「三月前」とあるのは「五月前」と、同項ただし書中「六月」とあるのは「八月」と、同条第五項第三号中「三月」とあるのは「五月」とする。
suppl-4161-150/art-3/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
With regard to the application, during the period until the day on which one year has elapsed from the day on which this Act comes into effect, of the provisions of Article 6, paragraphs (2) and (5), item (iii) (limited to the part pertaining to the approval under Article 4, paragraph (3) of that Act) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers as amended by the provisions of Article 11, the phrase "three months before" in Article 6, paragraph (2) of that Act is deemed to be replaced with "five months before", the phrase "six months" in the proviso to that paragraph is deemed to be replaced with "eight months", and the phrase "three months" in paragraph (5), item (iii) of that Article is deemed to be replaced with "five months".
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## 附 則 平成一七年三月三一日法律第二一号
suppl-4171-21 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
### 第一条（施行期日） — Effective Date
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suppl-4171-21/art-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
**第一項** この法律は、平成十七年四月一日から施行する。
suppl-4171-21/art-1/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
This Act comes into effect on April 1, 2005.
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### 第六十条（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の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers
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suppl-4171-21/art-60 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
**第一項** 第七条の規定による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第十一条第三項の規定は、施行日以後に行う電子取引の取引情報（同法第十条に規定する電子取引の取引情報をいう。以下この条において同じ。）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-4171-21/art-60/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
The provisions of Article 11, paragraph (3) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers as amended by the provisions of Article 7 apply to the transaction information of electronic transactions (meaning the transaction information of electronic transactions prescribed in Article 10 of that Act; the same applies hereinafter in this Article) conducted on or after the Effective Date, and the provisions then in force continue to govern the transaction information of electronic transactions conducted before the Effective Date.
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### 第八十九条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4171-21/art-89 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4171-21/art-89/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一九年三月三〇日法律第六号
suppl-4191-6 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
### 第一条（施行期日） — Effective Date
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suppl-4191-6/art-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
**第一項** この法律は、平成十九年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4191-6/art-1/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
This Act comes into effect on April 1, 2007; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一から六まで** 略
suppl-4191-6/art-1/par-1/item-1-to-6 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
Omitted
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**七** 次に掲げる規定 信託法（平成十八年法律第百八号）の施行の日
suppl-4191-6/art-1/par-1/item-7 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
the following provisions: the date on which the Trust Act (Act No. 108 of 2006) comes into effect:
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**イ** 略
suppl-4191-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
Omitted
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**ロ** 第二条中法人税法の目次の改正規定（「（第六十一条）」を「（第六十条の三）」に、「第一目 有価証券の譲渡損益及び時価評価損益（第六十一条の二―第六十一条の四）」を「／第一目 短期売買商品の譲渡損益及び時価評価損益（第六十一条）／第一目の二 有価証券の譲渡損益及び時価評価損益（第六十一条の二―第六十一条の四）／」に改める部分を除く。）、同法第二条第十九号の改正規定、同条第二十六号の改正規定（「同条第二十八項」を「同条第二十二項」に改める部分を除く。）、同条第二十七号を削り、同条第二十八号を同条第二十七号とし、同条第二十九号を同条第二十八号とし、同号の次に一号を加える改正規定、同条第二十九号の二の改正規定、同条第二十九号の三、第三十一号の四及び第三十二号を削り、同条第三十一号の三を同条第三十二号とする改正規定、同条第三十三号及び第三十四号の改正規定、同条第四十号の改正規定、同条第四十一号の改正規定、同法第四条（見出しを含む。）の改正規定、同法第一編第二章の二の次に一章を加える改正規定、同法第七条の二を削る改正規定、同法第八条の改正規定、同法第十条の二を削る改正規定、同法第十条の三の改正規定、同編第三章中同条を第十条の二とする改正規定、同法第十二条の改正規定、同法第十五条の三を削る改正規定、同法第十七条の次に一条を加える改正規定、同法第十八条第一項の改正規定、同法第二編の編名の改正規定、同法第二十三条第一項の改正規定（「受益証券」を「受益権」に改める部分を除く。）、同法第三十七条第六項の改正規定、同法第三十八条第二項第一号の改正規定、同法第三十九条第二項の改正規定、同法第五十四条第一項の改正規定、同法第六十一条の二第十一項を同条第十四項とし、同項の次に二項を加える改正規定（同条第十一項を同条第十四項とする部分を除く。）、同編第一章第一節中第八款を第十款とし、第七款の次に二款を加える改正規定（第八款に係る部分を除く。）、同法第六十六条に一項を加える改正規定、同法第七十二条の改正規定（同条第三項に係る部分を除く。）、同法第八十一条の三第一項の改正規定、同法第八十一条の十二に一項を加える改正規定、同編第一章の三を削る改正規定、同法第九十二条の改正規定、同法第百二十一条の改正規定、同法第百二十二条第三項及び第四項を削る改正規定、同法第百二十三条の改正規定、同法第百二十四条の改正規定、同法第百二十五条第二項及び第三項を削る改正規定、同法第百二十六条の改正規定、同法第百二十七条の改正規定、同法第百二十八条第二項を削る改正規定、同法第百三十四条の三及び第百三十四条の四を削る改正規定、同法第三編の編名の改正規定、同法第百三十八条第五号ロの改正規定、同法第百四十二条の改正規定、同法第百四十三条に一項を加える改正規定、同編第二章の二を削る改正規定、同編第三章第一節中第百四十五条の九を第百四十五条の二とし、第百四十五条の十を第百四十五条の三とする改正規定、同章第二節中第百四十五条の十一を第百四十五条の四とする改正規定、同法第百四十五条の十二の改正規定、同章第三節中同条を第百四十五条の五とする改正規定、同法第百四十六条第一項の改正規定、同法第百四十七条の改正規定、同法第百四十八条に一項を加える改正規定、同法第百四十八条の二を削る改正規定、同法第百四十九条に一項を加える改正規定、同条の次に一条を加える改正規定、同法第百五十一条の改正規定、同法第百五十二条の改正規定、同法第百五十九条第一項の改正規定、同法第百六十条の改正規定、同法第百六十一条の改正規定、同法第百六十二条第一号の改正規定、同法第百六十四条第一項の改正規定、同法附則第十九条の次に一条を加える改正規定並びに同法附則第二十条第二項の改正規定並びに附則第三十四条、第四十八条、第百三十五条、第百三十六条及び第百四十一条の規定並びに附則第百五十四条中株式等の取引に係る決済の合理化を図るための社債等の振替に関する法律等の一部を改正する法律（平成十六年法律第八十八号）附則第八十九条の改正規定
suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
in Article 2, the provision amending the table of contents of the Corporation Tax Act (excluding the part changing "(Article 61)" to "(Article 60-3)" and "Division 1 Capital Gain or Loss and Gains or Losses on the Fair Valuation of Securities (Articles 61-2 to 61-4)" to "/Division 1 Capital Gain or Loss and Gains or Losses on the Fair Valuation of Commodities for Short-Term Trading (Article 61)/Division 1-2 Capital Gain or Loss and Gains or Losses on the Fair Valuation of Securities (Articles 61-2 to 61-4)/"), the provision amending Article 2, item (xix) of that Act, the provision amending item (xxvi) of that Article (excluding the part changing "paragraph (28) of that Article" to "paragraph (22) of that Article"), the provision deleting item (xxvii) of that Article, renumbering item (xxviii) of that Article as item (xxvii) of that Article, renumbering item (xxix) of that Article as item (xxviii) of that Article and adding one item after that item, the provision amending item (xxix)-2 of that Article, the provision deleting items (xxix)-3, (xxxi)-4 and (xxxii) of that Article and renumbering item (xxxi)-3 of that Article as item (xxxii) of that Article, the provision amending items (xxxiii) and (xxxiv) of that Article, the provision amending item (xl) of that Article, the provision amending item (xli) of that Article, the provision amending Article 4 of that Act (including its caption), the provision adding one Chapter after Part I, Chapter II-2 of that Act, the provision deleting Article 7-2 of that Act, the provision amending Article 8 of that Act, the provision deleting Article 10-2 of that Act, the provision amending Article 10-3 of that Act, the provision renumbering that Article as Article 10-2 in Chapter III of that Part, the provision amending Article 12 of that Act, the provision deleting Article 15-3 of that Act, the provision adding one Article after Article 17 of that Act, the provision amending Article 18, paragraph (1) of that Act, the provision amending the title of Part II of that Act, the provision amending Article 23, paragraph (1) of that Act (excluding the part changing "beneficiary certificates" to "beneficial rights"), the provision amending Article 37, paragraph (6) of that Act, the provision amending Article 38, paragraph (2), item (i) of that Act, the provision amending Article 39, paragraph (2) of that Act, the provision amending Article 54, paragraph (1) of that Act, the provision renumbering Article 61-2, paragraph (11) of that Act as paragraph (14) of that Article and adding two paragraphs after that paragraph (excluding the part renumbering paragraph (11) of that Article as paragraph (14) of that Article), the provision renumbering Subsection 8 as Subsection 10 and adding two Subsections after Subsection 7 in Chapter I, Section 1 of that Part (excluding the part concerning Subsection 8), the provision adding one paragraph to Article 66 of that Act, the provision amending Article 72 of that Act (excluding the part concerning paragraph (3) of that Article), the provision amending Article 81-3, paragraph (1) of that Act, the provision adding one paragraph to Article 81-12 of that Act, the provision deleting Chapter I-3 of that Part, the provision amending Article 92 of that Act, the provision amending Article 121 of that Act, the provision deleting Article 122, paragraphs (3) and (4) of that Act, the provision amending Article 123 of that Act, the provision amending Article 124 of that Act, the provision deleting Article 125, paragraphs (2) and (3) of that Act, the provision amending Article 126 of that Act, the provision amending Article 127 of that Act, the provision deleting Article 128, paragraph (2) of that Act, the provision deleting Articles 134-3 and 134-4 of that Act, the provision amending the title of Part III of that Act, the provision amending Article 138, item (v), (b) of that Act, the provision amending Article 142 of that Act, the provision adding one paragraph to Article 143 of that Act, the provision deleting Chapter II-2 of that Part, the provision renumbering Article 145-9 as Article 145-2 and Article 145-10 as Article 145-3 in Chapter III, Section 1 of that Part, the provision renumbering Article 145-11 as Article 145-4 in Section 2 of that Chapter, the provision amending Article 145-12 of that Act, the provision renumbering that Article as Article 145-5 in Section 3 of that Chapter, the provision amending Article 146, paragraph (1) of that Act, the provision amending Article 147 of that Act, the provision adding one paragraph to Article 148 of that Act, the provision deleting Article 148-2 of that Act, the provision adding one paragraph to Article 149 of that Act, the provision adding one Article after that Article, the provision amending Article 151 of that Act, the provision amending Article 152 of that Act, the provision amending Article 159, paragraph (1) of that Act, the provision amending Article 160 of that Act, the provision amending Article 161 of that Act, the provision amending Article 162, item (i) of that Act, the provision amending Article 164, paragraph (1) of that Act, the provision adding one Article after Article 19 of the Supplementary Provisions of that Act and the provision amending Article 20, paragraph (2) of the Supplementary Provisions of that Act, and the provisions of Articles 34, 48, 135, 136 and 141 of the Supplementary Provisions and, in Article 154 of the Supplementary Provisions, the provision amending Article 89 of the Supplementary Provisions of the Act Partially Amending the Act on Book-Entry Transfer of Corporate Bonds, etc., etc. for Streamlining the Settlement of Transactions of Shares, etc. (Act No. 88 of 2004).
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### 第百三十六条（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の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers
caption: machine translation, not official
suppl-4191-6/art-136 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
**第一項** 附則第三十四条第一項の規定によりなお従前の例によることとされる特定信託についての前条の規定による改正前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第十一条第三項第五号の規定の適用については、なお従前の例による。
suppl-4191-6/art-136/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
With regard to the application of Article 11, paragraph (3), item (v) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers as it stood before the amendment by the provisions of the preceding Article to a specified trust for which the provisions then in force continue to govern pursuant to the provisions of Article 34, paragraph (1) of the Supplementary Provisions, the provisions then in force continue to govern.
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### 第百五十八条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4191-6/art-158 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4191-6/art-158/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成三一年三月二九日法律第六号
suppl-4311-6 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
### 第一条（施行期日） — Effective Date
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suppl-4311-6/art-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
**第一項** この法律は、平成三十一年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4311-6/art-1/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
This Act comes into effect on April 1, 2019; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
machine translation, not official
**一から三まで** 略
suppl-4311-6/art-1/par-1/item-1-to-3 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
Omitted
machine translation, not official
**四** 第十四条中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一項ただし書及び第二項ただし書の改正規定並びに附則第八十六条の規定 令和元年九月三十日
suppl-4311-6/art-1/par-1/item-4 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
the provisions in Article 14 amending the proviso to Article 6, paragraph (1) and the proviso to paragraph (2) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers, and the provisions of Article 86 of the Supplementary Provisions: September 30, 2019.
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### 第八十六条（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の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers
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suppl-4311-6/art-86 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
**第一項** 第十四条の規定による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第六条第一項ただし書及び第二項ただし書の規定は、令和元年九月三十日以後に提出する同条第一項又は第二項の申請書について適用し、同日前に提出した第十四条の規定による改正前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第六条第一項又は第二項の申請書については、なお従前の例による。
suppl-4311-6/art-86/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
The provisions of the proviso to Article 6, paragraph (1) and the proviso to paragraph (2) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers as amended by the provisions of Article 14 apply to the written application under paragraph (1) or (2) of that Article submitted on or after September 30, 2019, and the provisions then in force continue to govern the written application under Article 6, paragraph (1) or (2) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers prior to the amendment by the provisions of Article 14 submitted before that date.
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### 第百十六条（政令への委任） — Delegation to Cabinet Order
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suppl-4311-6/art-116 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4311-6/art-116/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 令和元年五月三一日法律第一六号
suppl-5011-16 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
### 第一条（施行期日） — Effective Date
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suppl-5011-16/art-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
**第一項** この法律は、公布の日から起算して九月を超えない範囲内において政令で定める日から施行する。
suppl-5011-16/art-1/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding nine months from the date of promulgation.
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## 附 則 令和二年三月三一日法律第八号
suppl-5021-8 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
### 第一条（施行期日） — Effective Date
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suppl-5021-8/art-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
**第一項** この法律は、令和二年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5021-8/art-1/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
This Act comes into effect on April 1, 2020; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
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**一から四まで** 略
suppl-5021-8/art-1/par-1/item-1-to-4 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
Omitted
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**五** 次に掲げる規定 令和四年四月一日
suppl-5021-8/art-1/par-1/item-5 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
the following provisions: April 1, 2022:
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**イ** 略
suppl-5021-8/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
Omitted
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**ロ** 第三条の規定（同条中法人税法第五十二条第一項の改正規定（同項第一号に係る部分を除く。）及び同法第五十四条第一項の改正規定を除く。）並びに附則第十四条から第十八条まで、第二十条から第三十七条まで、第百三十九条（地価税法（平成三年法律第六十九号）第三十二条第五項の改正規定に限る。）、第百四十三条、第百五十条（地方自治法（昭和二十二年法律第六十七号）第二百六十条の二第十六項の改正規定に限る。）、第百五十一条から第百五十六条まで、第百五十九条から第百六十二条まで、第百六十三条（銀行等の株式等の保有の制限等に関する法律（平成十三年法律第百三十一号）第五十八条第一項の改正規定に限る。）、第百六十四条、第百六十五条及び第百六十七条の規定
suppl-5021-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
the provisions of Article 3 (excluding the provisions in that Article amending Article 52, paragraph (1) of the Corporation Tax Act (excluding the part concerning item (i) of that paragraph) and amending Article 54, paragraph (1) of that Act), and the provisions of Articles 14 through 18, Articles 20 through 37, Article 139 (limited to the provisions amending Article 32, paragraph (5) of the Land-holding Tax Act (Act No. 69 of 1991)), Article 143, Article 150 (limited to the provisions amending Article 260-2, paragraph (16) of the Local Autonomy Act (Act No. 67 of 1947)), Articles 151 through 156, Articles 159 through 162, Article 163 (limited to the provisions amending Article 58, paragraph (1) of the Act on Limitation on Shareholding by Banks and Other Financial Institutions (Act No. 131 of 2001)), Article 164, Article 165 and Article 167 of the Supplementary Provisions;
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**ハからルまで** 略
suppl-5021-8/art-1/par-1/item-5/sub-3 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
Omitted
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**ヲ** 第二十一条の規定
suppl-5021-8/art-1/par-1/item-5/sub-4 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
the provisions of Article 21.
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### 第十四条（連結納税制度の改正に伴う経過措置の原則） — Principles for Transitional Measures Accompanying the Revision of the Consolidated Tax Payment System
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suppl-5021-8/art-14 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
**第一項** 別段の定めがあるものを除き、第三条の規定（附則第一条第五号ロに掲げる改正規定に限る。以下この項において同じ。）による改正後の法人税法（以下「新法人税法」という。）、第四条の規定（同号ハに掲げる改正規定に限る。次項において同じ。）による改正後の地方法人税法（以下「新地方法人税法」という。）、第十三条の規定（同号ヘに掲げる改正規定に限る。次項において同じ。）による改正後の国税通則法、第十四条の規定（同号トに掲げる改正規定に限る。次項において同じ。）による改正後の国税徴収法、第十六条の規定による改正後の租税特別措置法（以下「四年新措置法」という。）、第二十一条の規定による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、第二十三条の規定による改正後の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下「四年新震災特例法」という。）及び第三十条の規定（同号ネに掲げる改正規定に限る。次項において同じ。）による改正後の所得税法等の一部を改正する法律の規定は、法人（人格のない社団等を含む。次項及び附則第二十二条において同じ。）の令和四年四月一日以後に開始する事業年度（第三条の規定による改正前の法人税法（以下「旧法人税法」という。）第二条第十二号の七に規定する連結子法人（以下附則第三十二条までにおいて「連結子法人」という。）の連結親法人事業年度（旧法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下附則第三十二条までにおいて同じ。）が同日前に開始した事業年度（以下この条において「旧事業年度」という。）を除く。）の所得に対する法人税及び同日以後に開始する課税事業年度（旧事業年度を除く。）の基準法人税額に対する地方法人税について適用する。
suppl-5021-8/art-14/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
Unless otherwise provided for, the provisions of the Corporation Tax Act as amended by the provisions of Article 3 (limited to the amending provisions set forth in Article 1, item (v), (b) of the Supplementary Provisions; the same applies hereinafter in this paragraph) (hereinafter referred to as "the New Corporation Tax Act"), the Local Corporation Tax Act as amended by the provisions of Article 4 (limited to the amending provisions set forth in (c) of that item; the same applies in the following paragraph) (hereinafter referred to as "the New Local Corporation Tax Law"), the Act on General Rules for National Taxes as amended by the provisions of Article 13 (limited to the amending provisions set forth in (f) of that item; the same applies in the following paragraph), the National Tax Collection Act as amended by the provisions of Article 14 (limited to the amending provisions set forth in (g) of that item; the same applies in the following paragraph), the Act on Special Measures Concerning Taxation as amended by the provisions of Article 16 (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended for 2022"), the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers as amended by the provisions of Article 21, the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as amended by the provisions of Article 23 (hereinafter referred to as the "Earthquake Tax Special Provisions Law as Amended for 2022") and the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 30 (limited to the amending provisions set forth in (t) of that item; the same applies in the following paragraph) apply to corporation tax on income for business years of corporations (including associations or foundations without juridical personality; the same applies in the following paragraph and Article 22 of the Supplementary Provisions) that begin on or after April 1, 2022 (excluding business years of a consolidated subsidiary corporation prescribed in Article 2, item (xii)-7 of the Corporation Tax Act prior to the amendment by the provisions of Article 3 (hereinafter referred to as "the Former Corporation Tax Act") (hereinafter referred to as a "consolidated subsidiary corporation" through Article 32 of the Supplementary Provisions) whose consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act; the same applies hereinafter through Article 32 of the Supplementary Provisions) began before that date (hereinafter referred to as a "former business year" in this Article)) and to local corporation tax on the base corporation tax amount for taxable business years that begin on or after that date (excluding former business years).
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**第二項** 別段の定めがあるものを除き、法人の令和四年四月一日前に開始した事業年度（旧事業年度を含む。）の所得に対する法人税及び連結法人（旧法人税法第二条第十二号の七の二に規定する連結法人をいう。以下附則第三十五条までにおいて同じ。）の連結親法人事業年度が同日前に開始した連結事業年度（旧法人税法第十五条の二第一項に規定する連結事業年度をいう。以下附則第三十七条までにおいて同じ。）の連結所得（旧法人税法第二条第十八号の四に規定する連結所得をいう。以下附則第三十五条までにおいて同じ。）に対する法人税並びに法人の同日前に開始した課税事業年度（旧事業年度を含む。）の基準法人税額に対する地方法人税については、旧法人税法、第四条の規定による改正前の地方法人税法（以下「旧地方法人税法」という。）、第十三条の規定による改正前の国税通則法、第十四条の規定による改正前の国税徴収法、第十六条の規定による改正前の租税特別措置法（以下「四年旧措置法」という。）、第十七条の規定（附則第一条第五号ヌに掲げる改正規定に限る。）による改正前の外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律、第十八条の規定（同号ルに掲げる改正規定に限る。）による改正前の租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律、第二十一条の規定による改正前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、第二十三条の規定による改正前の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下「四年旧震災特例法」という。）及び第三十条の規定による改正前の所得税法等の一部を改正する法律の規定は、なおその効力を有する。
suppl-5021-8/art-14/par-2 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
Unless otherwise provided for, with regard to corporation tax on income for business years of corporations that began before April 1, 2022 (including former business years), corporation tax on consolidated income (meaning consolidated income prescribed in Article 2, item (xviii)-4 of the Former Corporation Tax Act; the same applies hereinafter through Article 35 of the Supplementary Provisions) for consolidated business years (meaning consolidated business years prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act; the same applies hereinafter through Article 37 of the Supplementary Provisions) of consolidated corporations (meaning consolidated corporations prescribed in Article 2, item (xii)-7-2 of the Former Corporation Tax Act; the same applies hereinafter through Article 35 of the Supplementary Provisions) whose consolidated parent corporation business year began before that date, and local corporation tax on the base corporation tax amount for taxable business years of corporations that began before that date (including former business years), the provisions of the Former Corporation Tax Act, the Local Corporation Tax Act prior to the amendment by the provisions of Article 4 (hereinafter referred to as "the Former Local Corporation Tax Law"), the Act on General Rules for National Taxes prior to the amendment by the provisions of Article 13, the National Tax Collection Act prior to the amendment by the provisions of Article 14, the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 16 (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 2022 Changes"), the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity prior to the amendment by the provisions of Article 17 (limited to the amending provisions set forth in Article 1, item (v), (j) of the Supplementary Provisions), the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. prior to the amendment by the provisions of Article 18 (limited to the amending provisions set forth in (k) of that item), the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers prior to the amendment by the provisions of Article 21, the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake prior to the amendment by the provisions of Article 23 (hereinafter referred to as the "Earthquake Tax Special Provisions Law Before the 2022 Changes") and the Act Partially Amending the Income Tax Act, etc. prior to the amendment by the provisions of Article 30 remain in force.
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### 第百七十二条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-5021-8/art-172 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-5021-8/art-172/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 令和三年三月三一日法律第一一号
suppl-5031-11 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-5031-11/art-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
**第一項** この法律は、令和三年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5031-11/art-1/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
This Act comes into effect on April 1, 2021; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
machine translation, not official
**一から四まで** 略
suppl-5031-11/art-1/par-1/item-1-to-4 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
Omitted
machine translation, not official
**五** 次に掲げる規定 令和四年一月一日
suppl-5031-11/art-1/par-1/item-5 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
the following provisions: January 1, 2022:
machine translation, not official
**イからトまで** 略
suppl-5031-11/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
Omitted
machine translation, not official
**チ** 第十二条の規定及び附則第八十二条の規定
suppl-5031-11/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
the provisions of Article 12 and the provisions of Article 82 of the Supplementary Provisions.
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### 第八十二条（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の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers
caption: machine translation, not official
suppl-5031-11/art-82 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
**第一項** 第十二条の規定による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（以下この条において「新電子帳簿保存法」という。）第四条第一項及び第五条第一項の規定は、令和四年一月一日以後に備付けを開始する新電子帳簿保存法第四条第一項に規定する国税関係帳簿（特定国税関係帳簿を除く。）について適用し、同日前に備付けを開始した国税関係帳簿（特定国税関係帳簿を含む。）については、なお従前の例による。
suppl-5031-11/art-82/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
The provisions of Article 4, paragraph (1) and Article 5, paragraph (1) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers as amended by the provisions of Article 12 (hereinafter referred to as the "New Electronic Books Preservation Act" in this Article) apply to books related to national tax prescribed in Article 4, paragraph (1) of the New Electronic Books Preservation Act (excluding specified books related to national tax) for which keeping begins on or after January 1, 2022, and the provisions then in force continue to govern books related to national tax (including specified books related to national tax) for which keeping began before that date.
machine translation, not official
**第二項** 新電子帳簿保存法第四条第二項及び第五条第二項の規定は、令和四年一月一日以後に保存が行われる国税関係書類（特定国税関係書類を除く。）について適用し、同日前に保存が行われた国税関係書類（特定国税関係書類を含む。）については、なお従前の例による。
suppl-5031-11/art-82/par-2 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
The provisions of Article 4, paragraph (2) and Article 5, paragraph (2) of the New Electronic Books Preservation Act apply to documents related to national tax (excluding specified documents related to national tax) preserved on or after January 1, 2022, and the provisions then in force continue to govern documents related to national tax (including specified documents related to national tax) preserved before that date.
machine translation, not official
**第三項** 新電子帳簿保存法第四条第三項の規定は、令和四年一月一日以後に保存が行われる同項に規定する国税関係書類（特例特定国税関係書類を除く。）について適用し、同日前に保存が行われた第十二条の規定による改正前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（以下この条において「旧電子帳簿保存法」という。）第四条第三項に規定する国税関係書類（特例特定国税関係書類を含む。）については、なお従前の例による。
suppl-5031-11/art-82/par-3 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
The provisions of Article 4, paragraph (3) of the New Electronic Books Preservation Act apply to documents related to national tax prescribed in that paragraph (excluding specially specified documents related to national tax) preserved on or after January 1, 2022, and the provisions then in force continue to govern 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 prior to the amendment by the provisions of Article 12 (hereinafter referred to as the "Former Electronic Books Preservation Act" in this Article) (including specially specified documents related to national tax) preserved before that date.
machine translation, not official
**第四項** 新電子帳簿保存法第五条第三項の規定は、令和四年一月一日以後に保存が行われる同項の国税関係帳簿又は国税関係書類に係る電磁的記録（特定電磁的記録を除く。）について適用し、同日前に保存が行われた国税関係帳簿書類に係る電磁的記録（特定電磁的記録を含む。）については、なお従前の例による。
suppl-5031-11/art-82/par-4 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
The provisions of Article 5, paragraph (3) of the New Electronic Books Preservation Act apply to electronic or magnetic records relating to books related to national tax or documents related to national tax prescribed in that paragraph (excluding specified electronic or magnetic records) preserved on or after January 1, 2022, and the provisions then in force continue to govern electronic or magnetic records relating to books and documents related to national tax (including specified electronic or magnetic records) preserved before that date.
machine translation, not official
**第五項** 前各項において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
suppl-5031-11/art-82/par-5 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
In the preceding paragraphs, the meanings of the terms set forth in the following items are as prescribed in those items:
machine translation, not official
**一** 特定国税関係帳簿 附則第一条第五号チに掲げる規定の施行の際現に旧電子帳簿保存法第四条第一項又は第五条第一項のいずれかの承認を受けている国税関係帳簿
suppl-5031-11/art-82/par-5/item-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
specified books related to national tax: books related to national tax for which, at the time of enforcement of the provisions set forth in Article 1, item (v), (h) of the Supplementary Provisions, approval under either Article 4, paragraph (1) or Article 5, paragraph (1) of the Former Electronic Books Preservation Act is currently held;
machine translation, not official
**二** 特定国税関係書類 附則第一条第五号チに掲げる規定の施行の際現に旧電子帳簿保存法第四条第二項又は第五条第二項のいずれかの承認を受けている国税関係書類
suppl-5031-11/art-82/par-5/item-2 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
specified documents related to national tax: documents related to national tax for which, at the time of enforcement of the provisions set forth in Article 1, item (v), (h) of the Supplementary Provisions, approval under either Article 4, paragraph (2) or Article 5, paragraph (2) of the Former Electronic Books Preservation Act is currently held;
machine translation, not official
**三** 特例特定国税関係書類 附則第一条第五号チに掲げる規定の施行の際現に旧電子帳簿保存法第四条第三項の承認を受けている同項に規定する国税関係書類
suppl-5031-11/art-82/par-5/item-3 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
specially specified documents related to national tax: documents related to national tax prescribed in Article 4, paragraph (3) of the Former Electronic Books Preservation Act for which, at the time of enforcement of the provisions set forth in Article 1, item (v), (h) of the Supplementary Provisions, approval under that paragraph is currently held;
machine translation, not official
**四** 特定電磁的記録 附則第一条第五号チに掲げる規定の施行の際現に旧電子帳簿保存法第五条第三項の承認を受けている国税関係帳簿書類に係る電磁的記録
suppl-5031-11/art-82/par-5/item-4 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
specified electronic or magnetic record: electronic or magnetic records relating to books and documents related to national tax for which, at the time of enforcement of the provisions set forth in Article 1, item (v), (h) of the Supplementary Provisions, approval under Article 5, paragraph (3) of the Former Electronic Books Preservation Act is currently held.
machine translation, not official
**第六項** 新電子帳簿保存法第七条の規定は、令和四年一月一日以後に行う電子取引の取引情報について適用し、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-5031-11/art-82/par-6 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
The provisions of Article 7 of the New Electronic Books Preservation Act apply to the transaction information of electronic transactions conducted on or after January 1, 2022, and the provisions then in force continue to govern the transaction information of electronic transactions conducted before that date.
machine translation, not official
**第七項** 新電子帳簿保存法第八条第四項の規定は、令和四年一月一日以後に国税通則法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。次項において「法定申告期限」という。）が到来する国税について適用する。この場合において、旧電子帳簿保存法第四条第一項又は第五条第一項若しくは第三項のいずれかの承認を受けている新電子帳簿保存法第八条第四項に規定する財務省令で定める国税関係帳簿に係る電磁的記録又は電子計算機出力マイクロフィルムは、同項に規定する財務省令で定める要件を満たして備付け及び保存が行われている同項各号に掲げる国税関係帳簿であって財務省令で定めるものに係る電磁的記録又は電子計算機出力マイクロフィルムとみなす。
suppl-5031-11/art-82/par-7 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
The provisions of Article 8, paragraph (4) of the New Electronic Books Preservation Act 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 that is deemed to be that statutory tax return due date under the provisions of laws concerning national tax, and, for a return of refund claim prescribed in Article 61, paragraph (1), item (ii) of that Act, the date on which that return is submitted; referred to as the "statutory tax return due date" in the following paragraph) arrives on or after January 1, 2022. In this case, the electronic or magnetic records or computer output microfilm relating to the books related to national tax specified by Ministry of Finance Order prescribed in Article 8, paragraph (4) of the New Electronic Books Preservation Act for which approval under Article 4, paragraph (1) or Article 5, paragraph (1) or (3) of the Former Electronic Books Preservation Act has been obtained are deemed to be the electronic or magnetic records or computer output microfilm relating to books related to national tax that are specified by Ministry of Finance Order among those set forth in the items of Article 8, paragraph (4) of the New Electronic Books Preservation Act and that are kept and preserved satisfying the requirements specified by Ministry of Finance Order prescribed in that paragraph.
machine translation, not official
**第八項** 新電子帳簿保存法第八条第五項の規定は、令和四年一月一日以後に法定申告期限（国税通則法第六十八条第三項又は第四項（同条第三項の重加算税に係る部分に限る。）の重加算税については同法第二条第八号に規定する法定納期限とし、国税に関する法律の規定により当該法定納期限とみなされる期限を含む。）が到来する国税について適用する。この場合において、旧電子帳簿保存法第四条第三項の承認を受けている同項に規定する国税関係書類に係る電磁的記録は、新電子帳簿保存法第四条第三項前段に規定する財務省令で定めるところに従って保存が行われている同項に規定する国税関係書類に係る電磁的記録と、旧電子帳簿保存法第十条の保存義務者により行われた電子取引の取引情報に係る電磁的記録（当該保存義務者が同条ただし書の規定により当該電磁的記録を出力することにより作成した書面又は電子計算機出力マイクロフィルムを保存する場合における当該電磁的記録を除く。）は、新電子帳簿保存法第七条の保存義務者により行われた電子取引の取引情報に係る電磁的記録と、それぞれみなす。
suppl-5031-11/art-82/par-8 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
The provisions of Article 8, paragraph (5) of the New Electronic Books Preservation Act apply to national tax for which the statutory tax return due date (for the heavy penalty tax under Article 68, paragraph (3) or (4) (limited to the part pertaining to the heavy penalty tax under paragraph (3) of that Article) of the Act on General Rules for National Taxes, the statutory payment due date prescribed in Article 2, item (viii) of that Act, including a due date that is deemed to be that statutory payment due date under the provisions of laws concerning national tax) arrives on or after January 1, 2022. In this case, the electronic or magnetic records relating to documents related to national tax prescribed in Article 4, paragraph (3) of the Former Electronic Books Preservation Act for which approval under that paragraph has been obtained are deemed to be electronic or magnetic records relating to documents related to national tax prescribed in that paragraph that are preserved in accordance with the Ministry of Finance Order prescribed in the first sentence of Article 4, paragraph (3) of the New Electronic Books Preservation Act, and the electronic or magnetic records relating to the transaction information of electronic transactions conducted by a person required to preserve under Article 10 of the Former Electronic Books Preservation Act (excluding those electronic or magnetic records where that person required to preserve preserves documents or computer output microfilm prepared by outputting those electronic or magnetic records pursuant to the proviso to that Article) are deemed to be electronic or magnetic records relating to the transaction information of electronic transactions conducted by a person required to preserve under Article 7 of the New Electronic Books Preservation Act, respectively.
machine translation, not official
### 第百三十二条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-5031-11/art-132 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-5031-11/art-132/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
machine translation, not official
## 附 則 令和七年三月三一日法律第一三号
suppl-5071-13 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-5071-13/art-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
**第一項** この法律は、令和七年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5071-13/art-1/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
This Act comes into effect on April 1, 2025; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
machine translation, not official
**一から四まで** 略
suppl-5071-13/art-1/par-1/item-1-to-4 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
Omitted
machine translation, not official
**五** 次に掲げる規定 令和九年一月一日
suppl-5071-13/art-1/par-1/item-5 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
the following provisions: January 1, 2027:
machine translation, not official
**イからハまで** 略
suppl-5071-13/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
Omitted
machine translation, not official
**ニ** 第九条の規定及び附則第六十一条の規定
suppl-5071-13/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
the provisions of Article 9 and the provisions of Article 61 of the Supplementary Provisions.
machine translation, not official
### 第六十一条（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の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers
caption: machine translation, not official
suppl-5071-13/art-61 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
**第一項** 第九条の規定による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第八条第五項の規定は、令和九年一月一日以後に国税通則法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、国税通則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、当該還付請求申告書を提出した日とする。以下この条において「法定申告期限」という。）が到来する所得税（源泉徴収に係る所得税を除く。以下この条において同じ。）及び法人税について適用し、同月一日前に法定申告期限が到来した所得税及び法人税については、なお従前の例による。
suppl-5071-13/art-61/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
The provisions of Article 8, paragraph (5) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers as amended by the provisions of Article 9 apply to income tax (excluding income tax subject to withholding; the same applies hereinafter in this Article) and corporation 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 the Act on General Rules for National Taxes, the day on which that return of refund claim is submitted; hereinafter in this Article referred to as the "statutory tax return due date") arrives on or after January 1, 2027, and the provisions then in force continue to govern income tax and corporation tax for which the statutory tax return due date arrived before the first day of that month.
machine translation, not official
### 第八十条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-5071-13/art-80 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-5071-13/art-80/par-1 · https://japanlaw.org/en/electronic-books-act/amendments/20270101_507AC0000000013/text
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
machine translation, not official
---
## Sources
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- claude-sonnet-5-5 — Machine translation, batch electronic-books-act-20261106T194841-002, translated 2026-11-07
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- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation of amended wording corrected on review, batch electronic-books-act-amendments-20261106T194841-001, translated 2026-11-07
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