# 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-4121-97. 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-4121-97` - Text in force since: 2025-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/electronic-books-act/suppl-4121-97 - 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 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/suppl-4121-97 ### 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/suppl-4121-97/art-1 **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/suppl-4121-97/art-1/par-1 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/suppl-4121-97/art-64 **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/suppl-4121-97/art-64/par-1 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/suppl-4121-97/art-67 **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/suppl-4121-97/art-67/par-1 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 --- ## Cites - suppl-4121-97/art-64/par-1: 附則第一条 → 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 附則第一条 (Supplementary Provisions, Article 1), suppl-4121-97/art-1 — https://japanlaw.org/en/electronic-books-act/suppl-4121-97/art-1 - suppl-4121-97/art-64/par-1: この条 → 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 附則第六十四条 (Supplementary Provisions, Article 64), suppl-4121-97/art-64 — https://japanlaw.org/en/electronic-books-act/suppl-4121-97/art-64 ## Cited by 1 provision cites this one. No official source publishes this direction. - 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律 附則第六十四条第一項（処分等の効力） — https://japanlaw.org/en/electronic-books-act/suppl-4121-97/art-64/par-1 --- ## 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