# 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 — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/electronic-books-act/suppl-4101-25. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律 (Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers), 平成十年法律第二十五号 - 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 - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 附　則 (Supplementary Provisions) — address `suppl-4101-25` - Text in force since: 2025-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/electronic-books-act/suppl-4101-25 - e-Gov law ID: 410AC0000000025 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ## 附　則 suppl-4101-25 · https://japanlaw.org/en/electronic-books-act/suppl-4101-25 **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/suppl-4101-25/par-1 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/suppl-4101-25/par-2 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/suppl-4101-25/par-3 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 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律 — the text in force from 2025-04-01 (https://laws.e-gov.go.jp/law/410AC0000000025/20250401_507AC0000000013), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 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 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1326), retrieved 2026-10-07 - claude-sonnet-5-5 — Machine translation, batch electronic-books-act-20261106T194841-003, translated 2026-11-07 - This site's parser, version 225 — 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 — structure, counts, cross-references and defined terms, computed 2026-11-06