# 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施行規則 / Regulation for Enforcement of the 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/ja/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/suppl-5039-25. 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施行規則 (Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers), 平成十年大蔵省令第四十三号 - English title "Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers": claude-opus-5-5 - Kind: MinisterialOrdinance — 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-5039-25` - Text: the text as amended with effect from 2027-01-01 — NOT yet in force (revision 20270101_507M60000040028) - URL (this text's page, at this provision): https://japanlaw.org/ja/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/suppl-5039-25 - The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/electronic-books-act-enforcement-regulation/suppl-5039-25 - Every provision below carries its address and its place on this text's page 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. The Ministry's English is given only where this text's Japanese is a wording the Ministry translated — the same as the text in force, or for a text not yet in force, a wording it translated ahead; every other paragraph's English is machine translation. --- ## 附　則 令和三年三月三一日財務省令第二五号 suppl-5039-25 · https://japanlaw.org/ja/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/suppl-5039-25 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5039-25/art-1 · https://japanlaw.org/ja/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/suppl-5039-25#suppl-5039-25/art-1 **第一項** この省令は、令和四年一月一日から施行する。ただし、第四条第一項第一号ロ（１）の改正規定（「記名押印」を「その氏名」に改める部分に限る。）及び同号ロ（２）の改正規定は、令和三年四月一日から施行する。 suppl-5039-25/art-1/par-1 · https://japanlaw.org/ja/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/suppl-5039-25#suppl-5039-25/art-1/par-1 This Ministerial Order comes into effect as of January 1, 2022; provided, however, that the provisions amending Article 4, paragraph (1), item (i), (b), (1) (limited to the part changing "name and seal" to "that person's name") and the provisions amending (b), (2) of that item come into effect as of April 1, 2021. machine translation, not official ### 第二条（経過措置） — Transitional Measures caption: machine translation, not official suppl-5039-25/art-2 · https://japanlaw.org/ja/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/suppl-5039-25#suppl-5039-25/art-2 **第一項** 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施行規則第二条第六項の規定の適用については、改正前の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施行規則（以下「旧令」という。）第三条第五項第五号に規定する承認を受けている同号の国税関係帳簿に係る電磁的記録又は電子計算機出力マイクロフィルムの記録事項は、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施行規則第二条第六項第三号に規定する国税関係帳簿の記録事項とみなす。 suppl-5039-25/art-2/par-1 · https://japanlaw.org/ja/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/suppl-5039-25#suppl-5039-25/art-2/par-1 With regard to the application of Article 2, paragraph (6) of the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers, the recorded matters of the electronic or magnetic records or computer output microfilm relating to the books related to national tax set forth in Article 3, paragraph (5), item (v) of the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers prior to the amendment (hereinafter referred to as the "Former Order") for which the approval prescribed in that item has been obtained are deemed to be the recorded matters of the books related to national tax prescribed in Article 2, paragraph (6), item (iii) of the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers. machine translation, not official **第二項** 改正後の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施行規則（以下この項及び次項において「新令」という。）第二条第九項の規定の適用については、旧令第三条第七項に規定する適用届出書は、新令第二条第九項に規定する適用届出書とみなす。 suppl-5039-25/art-2/par-2 · https://japanlaw.org/ja/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/suppl-5039-25#suppl-5039-25/art-2/par-2 With regard to the application of Article 2, paragraph (9) of the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers as amended (hereinafter in this paragraph and the following paragraph referred to as the "New Order"), the application notification prescribed in Article 3, paragraph (7) of the Former Order is deemed to be the application notification prescribed in Article 2, paragraph (9) of the New Order. machine translation, not official **第三項** この省令の施行の日から令和五年十二月三十一日までの間に電子取引を行う場合における新令第四条第三項の規定の適用については、同項中「証明したとき」とあるのは「証明したとき、又は納税地等の所轄税務署長が当該財務省令で定めるところに従って当該電磁的記録の保存をすることができなかったことについてやむを得ない事情があると認め、かつ、当該保存義務者が国税に関する法律の規定による当該電磁的記録を出力することにより作成した書面（整然とした形式及び明瞭な状態で出力されたものに限る。）の提示若しくは提出の要求に応じることができるようにしているとき」と、同項ただし書中「当該事情」とあるのは「これらの事情」とする。 suppl-5039-25/art-2/par-3 · https://japanlaw.org/ja/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/suppl-5039-25#suppl-5039-25/art-2/par-3 With regard to the application of Article 4, paragraph (3) of the New Order in the case where an electronic transaction is conducted during the period from the date of enforcement of this Ministerial Order until December 31, 2023, the phrase "proves that, due to a disaster or other unavoidable circumstances, the person was unable to preserve the electronic or magnetic records relating to the transaction information of that electronic transaction in accordance with the Ministry of Finance Order prescribed in that Article" in that paragraph is deemed to be replaced with "proves that, due to a disaster or other unavoidable circumstances, the person was unable to preserve the electronic or magnetic records relating to the transaction information of that electronic transaction in accordance with the Ministry of Finance Order prescribed in that Article, or where the competent district director with jurisdiction over the place for tax payment, etc. finds that there are unavoidable circumstances for the person having been unable to preserve those electronic or magnetic records in accordance with that Ministry of Finance Order and the person required to preserve has made it possible to comply with a request under the provisions of laws concerning national tax to present or submit documents prepared by outputting those electronic or magnetic records (limited to those output in an orderly format and clear state)", and the phrase "those circumstances" in the proviso to that paragraph is deemed to be replaced with "these circumstances". machine translation, not official **第四項** 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施行規則第五条第四項の規定の適用については、旧令第三条第一項第二号に規定する承認を受けている同号に規定する関連国税関係帳簿に係る電磁的記録又は電子計算機出力マイクロフィルムの記録事項は、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施行規則第五条第四項第一号ロに規定する関連国税関係帳簿の記録事項とみなす。 suppl-5039-25/art-2/par-4 · https://japanlaw.org/ja/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/suppl-5039-25#suppl-5039-25/art-2/par-4 With regard to the application of Article 5, paragraph (4) of the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers, the recorded matters of the electronic or magnetic records or computer output microfilm relating to the associated books related to national tax prescribed in Article 3, paragraph (1), item (ii) of the Former Order for which the approval prescribed in that item has been obtained are deemed to be the recorded matters of the associated books related to national tax prescribed in Article 5, paragraph (4), item (i), (b) of the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers. machine translation, not official --- ## Cites - suppl-5039-25/art-2/par-1: 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施行規則第二条第六項 → 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施行規則 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — https://japanlaw.org/ja/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-6 - suppl-5039-25/art-2/par-2: この項 → 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施行規則 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-5039-25/art-2/par-2 — https://japanlaw.org/ja/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/suppl-5039-25#suppl-5039-25/art-2/par-2 - suppl-5039-25/art-2/par-2: 次項 → 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施行規則 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-5039-25/art-2/par-3 — https://japanlaw.org/ja/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/suppl-5039-25#suppl-5039-25/art-2/par-3 - suppl-5039-25/art-2/par-2: 第二条第九項 → 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施行規則 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — https://japanlaw.org/ja/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-1#art-2/par-9 - suppl-5039-25/art-2/par-3: 新令第四条第三項 → 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施行規則 第四条第三項 (Article 4, paragraph (3)), art-4/par-3 — https://japanlaw.org/ja/electronic-books-act-enforcement-regulation/amendments/20270101_507M60000040028/text/from-art-3#art-4/par-3 --- ## Sources - claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07 - 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施行規則 — the text as 令和七年財務省令第二十八号 leaves it, from 2027-01-01 (https://laws.e-gov.go.jp/law/410M50000040043/20270101_507M60000040028), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch electronic-books-act-enforcement-regulation-20261106T194841-005, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation of amended wording, batch electronic-books-act-enforcement-regulation-amendments-20261106T194841-002, translated 2026-11-07 - This site's parser, version 226 — 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施行規則 — structure, counts, cross-references and defined terms, computed 2026-11-06