# 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 — 第六条 (Article 6)
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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: 第六条 (Article 6)（民間事業者等が行う書面の保存等における情報通信の技術の利用に関する法律の適用除外） — address `art-6`
- Text in force since: 2025-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/electronic-books-act/art-6
- 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
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says which kind: the Ministry of Justice's translation, or this
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They are never merged and never substituted for one another.
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### 第六条（民間事業者等が行う書面の保存等における情報通信の技術の利用に関する法律の適用除外） — Exclusion from Application of the Act on Utilization of Telecommunications Technology in Document Preservation, etc. Conducted by Private Business Operators, etc.
caption: machine translation, not official
art-6 · https://japanlaw.org/ja/electronic-books-act/art-6
**第一項** 国税関係帳簿書類については、民間事業者等が行う書面の保存等における情報通信の技術の利用に関する法律（平成十六年法律第百四十九号）第三条（電磁的記録による保存）及び第四条（電磁的記録による作成）の規定は、適用しない。
art-6/par-1 · https://japanlaw.org/ja/electronic-books-act/art-6/par-1
With regard to books and documents related to national tax, the provisions of Article 3 (Preservation by Electronic or Magnetic Records) and Article 4 (Preparation by Electronic or Magnetic Records) of the Act on Utilization of Telecommunications Technology in Document Preservation, etc. Conducted by Private Business Operators, etc. (Act No. 149 of 2004) do not apply.
machine translation, not official
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## Cites
- art-6/par-1: 民間事業者等が行う書面の保存等における情報通信の技術の利用に関する法律（平成十六年法律第百四十九号）第三条 → e-Gov law 416AC0000000149, 第三条 (Article 3), art-3 — not held in this collection
- art-6/par-1: 第四条 → e-Gov law 416AC0000000149, 第四条 (Article 4), art-4 — not held in this collection
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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