# 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 — 第一条 (Supplementary Provisions, Article 1)
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- 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4311-6/art-1`
- Text in force since: 2025-04-01
- URL (the page that opens at this provision): https://japanlaw.org/en/electronic-books-act/suppl-4311-6/art-1
- 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.
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### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4311-6/art-1 · https://japanlaw.org/en/electronic-books-act/suppl-4311-6/art-1
**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/suppl-4311-6/art-1/par-1
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/suppl-4311-6/art-1/par-1/item-1-to-3
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/suppl-4311-6/art-1/par-1/item-4
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.
machine translation, not official
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## Cites
- suppl-4311-6/art-1/par-1/item-4: 附則第八十六条 → 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 附則第八十六条 (Supplementary Provisions, Article 86), suppl-4311-6/art-86 — https://japanlaw.org/en/electronic-books-act/suppl-4311-6/art-86
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## 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
- claude-sonnet-5-5 — Machine translation, batch electronic-books-act-20261106T194841-004, 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