# 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-5071-13. 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-5071-13`
- Text in force since: 2025-04-01
- URL (the page that opens at this provision): https://japanlaw.org/en/electronic-books-act/suppl-5071-13
- 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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## 附　則 令和七年三月三一日法律第一三号
<sup>suppl-5071-13 · https://japanlaw.org/en/electronic-books-act/suppl-5071-13</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-13/art-1 · https://japanlaw.org/en/electronic-books-act/suppl-5071-13/art-1</sup>

**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。
<sup>suppl-5071-13/art-1/par-1 · https://japanlaw.org/en/electronic-books-act/suppl-5071-13/art-1/par-1</sup>
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.
<sup>machine translation, not official</sup>

  **一から四まで**  略
  <sup>suppl-5071-13/art-1/par-1/item-1-to-4 · https://japanlaw.org/en/electronic-books-act/suppl-5071-13/art-1/par-1/item-1-to-4</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　令和九年一月一日
  <sup>suppl-5071-13/art-1/par-1/item-5 · https://japanlaw.org/en/electronic-books-act/suppl-5071-13/art-1/par-1/item-5</sup>
  the following provisions: January 1, 2027:
  <sup>machine translation, not official</sup>

    **イからハまで**  略
    <sup>suppl-5071-13/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/electronic-books-act/suppl-5071-13/art-1/par-1/item-5/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ニ**  第九条の規定及び附則第六十一条の規定
    <sup>suppl-5071-13/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/electronic-books-act/suppl-5071-13/art-1/par-1/item-5/sub-2</sup>
    the provisions of Article 9 and the provisions of Article 61 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

### 第八十条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-13/art-80 · https://japanlaw.org/en/electronic-books-act/suppl-5071-13/art-80</sup>

**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。
<sup>suppl-5071-13/art-80/par-1 · https://japanlaw.org/en/electronic-books-act/suppl-5071-13/art-80/par-1</sup>
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.
<sup>machine translation, not official</sup>

---

## 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
- claude-sonnet-5-5 — Machine translation, batch electronic-books-act-20261106T194841-005, 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