# 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)
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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-4179-1`
- Text in force since: 2025-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/electronic-books-act-enforcement-regulation/suppl-4179-1
- e-Gov law ID: 410M50000040043 — 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 平成一七年一月三一日財務省令第一号
suppl-4179-1 · https://japanlaw.org/ja/electronic-books-act-enforcement-regulation/suppl-4179-1
**第一項** この省令は、平成十七年四月一日から施行する。
suppl-4179-1/par-1 · https://japanlaw.org/ja/electronic-books-act-enforcement-regulation/suppl-4179-1/par-1
This Ministerial Order comes into effect as of April 1, 2005.
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第八条第一項の規定は、この省令の施行の日以後に行う電子取引の取引情報（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（平成十年法律第二十五号）第十条に規定する電子取引の取引情報をいう。以下同じ。）について適用し、同日前に行った電子取引の取引情報については、なお従前の例による。
suppl-4179-1/par-2 · https://japanlaw.org/ja/electronic-books-act-enforcement-regulation/suppl-4179-1/par-2
The provisions of Article 8, paragraph (1) 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 apply to the transaction information of electronic transactions (meaning the transaction information of electronic transactions prescribed in Article 10 of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998); the same applies hereinafter) conducted on or after the date of enforcement of this Ministerial Order, and the provisions then in force continue to govern the transaction information of electronic transactions conducted before that date.
machine translation, not official
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## Cites
- suppl-4179-1/par-2: 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八条第一項 → 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 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/ja/electronic-books-act-enforcement-regulation/art-4/par-1
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## 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 in force from 2025-04-01 (https://laws.e-gov.go.jp/law/410M50000040043/20250401_507M60000040028), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch electronic-books-act-enforcement-regulation-20261106T194841-005, 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