# 地方税法 / Local Tax Act — 第七百四十九条 (Article 749) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-749. 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: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": 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: 第七百四十九条 (Article 749)（地方税関係帳簿等の電子計算機出力マイクロフィルムによる保存等） — address `art-749` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-749 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-749 - Every provision below carries its address and both URLs 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. --- ### 第七百四十九条（地方税関係帳簿等の電子計算機出力マイクロフィルムによる保存等） — Preservation of Local Tax Books, etc. by Computer Output Microfilm, etc. caption: machine translation, not official art-749 · https://japanlaw.org/en/local-tax-act/art-749 · https://japanlaw.org/l/325AC0000000226/art-749 **第一項** 前条第一項各号に掲げる者は、それぞれ当該各号に定める地方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、総務省令で定めるところにより、当該地方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（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。以下この章において同じ。）による保存をもつて当該地方税関係帳簿の備付け及び保存に代えることができる。 art-749/par-1 · https://japanlaw.org/en/local-tax-act/art-749/par-1 · https://japanlaw.org/l/325AC0000000226/art-749/par-1 A person set forth in the items of paragraph (1) of the preceding Article may, if the person prepares all or part of the local tax books prescribed respectively in those items by using a computer consistently from the initial stage of recording, as provided by Order of the Ministry of Internal Affairs and Communications, substitute keeping of the electronic or magnetic record relating to those local tax books and preservation of that electronic or magnetic record by computer output microfilm (meaning microfilm prepared by outputting an electronic or magnetic record by using a computer; the same applies hereinafter in this Chapter) for keeping and preservation of those local tax books. machine translation, not official **第二項** 前条第二項各号に掲げる者は、それぞれ当該各号に定める地方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、総務省令で定めるところにより、当該地方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つて当該地方税関係書類の保存に代えることができる。 art-749/par-2 · https://japanlaw.org/en/local-tax-act/art-749/par-2 · https://japanlaw.org/l/325AC0000000226/art-749/par-2 A person set forth in the items of paragraph (2) of the preceding Article may, if the person consistently prepares all or part of the local tax documents prescribed respectively in those items by using a computer, as provided by Order of the Ministry of Internal Affairs and Communications, substitute preservation of the electronic or magnetic record relating to those local tax documents by computer output microfilm for preservation of those local tax documents. machine translation, not official **第三項** 前条第一項の規定により同項各号に定める地方税関係帳簿に係る電磁的記録の備付け及び保存をもつて当該地方税関係帳簿の備付け及び保存に代えている当該各号に掲げる者又は同条第二項の規定により同項各号に定める地方税関係書類に係る電磁的記録の保存をもつて当該地方税関係書類の保存に代えている当該各号に掲げる者は、総務省令で定める場合には、当該地方税関係帳簿又は当該地方税関係書類の全部又は一部について、総務省令で定めるところにより、当該地方税関係帳簿又は当該地方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つて当該地方税関係帳簿又は当該地方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-749/par-3 · https://japanlaw.org/en/local-tax-act/art-749/par-3 · https://japanlaw.org/l/325AC0000000226/art-749/par-3 A person set forth in the items of paragraph (1) of the preceding Article who, under that paragraph, substitutes keeping and preservation of the electronic or magnetic record relating to the local tax books prescribed respectively in those items for keeping and preservation of those local tax books, or a person set forth in the items of paragraph (2) of the preceding Article who, under that paragraph, substitutes preservation of the electronic or magnetic record relating to the local tax documents prescribed respectively in those items for preservation of those local tax documents, may, in a case specified by Order of the Ministry of Internal Affairs and Communications, with respect to all or part of those local tax books or those local tax documents, as provided by Order of the Ministry of Internal Affairs and Communications, substitute preservation of the electronic or magnetic record relating to those local tax books or those local tax documents by computer output microfilm for preservation of the electronic or magnetic record relating to those local tax books or those local tax documents. machine translation, not official --- ## Cites - art-749/par-1: 前条第一項 → 地方税法 第七百四十八条第一項 (Article 748, paragraph (1)), art-748/par-1 — https://japanlaw.org/en/local-tax-act/art-748/par-1 · https://japanlaw.org/l/325AC0000000226/art-748/par-1 - art-749/par-2: 前条第二項 → 地方税法 第七百四十八条第二項 (Article 748, paragraph (2)), art-748/par-2 — https://japanlaw.org/en/local-tax-act/art-748/par-2 · https://japanlaw.org/l/325AC0000000226/art-748/par-2 - art-749/par-3: 前条第一項 → 地方税法 第七百四十八条第一項 (Article 748, paragraph (1)), art-748/par-1 — https://japanlaw.org/en/local-tax-act/art-748/par-1 · https://japanlaw.org/l/325AC0000000226/art-748/par-1 - art-749/par-3: 同条第二項 → 地方税法 第七百四十八条第二項 (Article 748, paragraph (2)), art-748/par-2 — https://japanlaw.org/en/local-tax-act/art-748/par-2 · https://japanlaw.org/l/325AC0000000226/art-748/par-2 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 第七百五十六条第一項（地方税に関する法令の規定の適用） — https://japanlaw.org/en/local-tax-act/art-756/par-1 · https://japanlaw.org/l/325AC0000000226/art-756/par-1 - 地方税法 附則第一条第一項（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-1/par-1 - 地方税法 附則第十八条第一項（電子計算機を使用して作成する地方税関係帳簿等の保存方法等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18/par-1 - 地方税法 附則第十八条第二項（電子計算機を使用して作成する地方税関係帳簿等の保存方法等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18/par-2 - 地方税法 附則第十八条第四項（電子計算機を使用して作成する地方税関係帳簿等の保存方法等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-18/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18/par-4 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-181, translated 2026-10-28 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27