# 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 — 第三条 (Article 3)
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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 (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: 第三条 (Article 3)（他の国税に関する法律との関係） — address `art-3`
- Text in force since: 2025-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/electronic-books-act/art-3
- 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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### 第三条（他の国税に関する法律との関係） — Relationship with Other National Tax Laws
caption: machine translation, not official
art-3 · https://japanlaw.org/ja/electronic-books-act/art-3
**第一項** 国税関係帳簿書類の備付け又は保存及び国税関係書類以外の書類の保存については、他の国税に関する法律に定めるもののほか、この法律の定めるところによる。
art-3/par-1 · https://japanlaw.org/ja/electronic-books-act/art-3/par-1
The keeping or preservation of books and documents related to national tax and the preservation of documents other than documents related to national tax are governed by the provisions of this Act, in addition to what is provided for in other laws concerning national tax.
machine translation, not official
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## 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-20261106T194841-001, 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