# 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 — 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-5039-25/art-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-5039-25/art-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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### 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/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/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
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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