# 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 — 第六十条 (Supplementary Provisions, Article 60) This is the Markdown twin of https://japanlaw.org/ja/electronic-books-act/suppl-4171-21/art-60. 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 (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: 第六十条 (Supplementary Provisions, Article 60)（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の一部改正に伴う経過措置） — address `suppl-4171-21/art-60` - Text in force since: 2025-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/electronic-books-act/suppl-4171-21/art-60 - 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. --- ### 第六十条（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の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers caption: machine translation, not official suppl-4171-21/art-60 · https://japanlaw.org/ja/electronic-books-act/suppl-4171-21/art-60 **第一項** 第七条の規定による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第十一条第三項の規定は、施行日以後に行う電子取引の取引情報（同法第十条に規定する電子取引の取引情報をいう。以下この条において同じ。）について適用し、施行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-4171-21/art-60/par-1 · https://japanlaw.org/ja/electronic-books-act/suppl-4171-21/art-60/par-1 The provisions of Article 11, paragraph (3) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers as amended by the provisions of Article 7 apply to the transaction information of electronic transactions (meaning the transaction information of electronic transactions prescribed in Article 10 of that Act; the same applies hereinafter in this Article) conducted on or after the Effective Date, and the provisions then in force continue to govern the transaction information of electronic transactions conducted before the Effective Date. machine translation, not official --- ## Cites - suppl-4171-21/art-60/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第十一条第三項 → 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 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/ja/electronic-books-act/art-8/par-3 - suppl-4171-21/art-60/par-1: 同法第十条 → 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 第七条 (Article 7), art-7 — https://japanlaw.org/ja/electronic-books-act/art-7 - suppl-4171-21/art-60/par-1: この条 → 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 附則第六十条 (Supplementary Provisions, Article 60), suppl-4171-21/art-60 — https://japanlaw.org/ja/electronic-books-act/suppl-4171-21/art-60 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 附則第六十条第一項（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の一部改正に伴う経過措置） — https://japanlaw.org/ja/electronic-books-act/suppl-4171-21/art-60/par-1 --- ## 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-20261106T194841-003, 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