# 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 — 第一条 (Supplementary Provisions, Article 1) This is the Markdown twin of https://japanlaw.org/ja/electronic-books-act/suppl-4191-6/art-1. 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4191-6/art-1` - Text in force since: 2025-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/electronic-books-act/suppl-4191-6/art-1 - 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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4191-6/art-1 · https://japanlaw.org/ja/electronic-books-act/suppl-4191-6/art-1 **第一項** この法律は、平成十九年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-4191-6/art-1/par-1 · https://japanlaw.org/ja/electronic-books-act/suppl-4191-6/art-1/par-1 This Act comes into effect on April 1, 2007; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items: machine translation, not official **一から六まで** 略 suppl-4191-6/art-1/par-1/item-1-to-6 · https://japanlaw.org/ja/electronic-books-act/suppl-4191-6/art-1/par-1/item-1-to-6 Omitted machine translation, not official **七** 次に掲げる規定　信託法（平成十八年法律第百八号）の施行の日 suppl-4191-6/art-1/par-1/item-7 · https://japanlaw.org/ja/electronic-books-act/suppl-4191-6/art-1/par-1/item-7 the following provisions: the date on which the Trust Act (Act No. 108 of 2006) comes into effect: machine translation, not official **イ** 略 suppl-4191-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/ja/electronic-books-act/suppl-4191-6/art-1/par-1/item-7/sub-1 Omitted machine translation, not official **ロ** 第二条中法人税法の目次の改正規定（「（第六十一条）」を「（第六十条の三）」に、「第一目　有価証券の譲渡損益及び時価評価損益（第六十一条の二―第六十一条の四）」を「／第一目　短期売買商品の譲渡損益及び時価評価損益（第六十一条）／第一目の二　有価証券の譲渡損益及び時価評価損益（第六十一条の二―第六十一条の四）／」に改める部分を除く。）、同法第二条第十九号の改正規定、同条第二十六号の改正規定（「同条第二十八項」を「同条第二十二項」に改める部分を除く。）、同条第二十七号を削り、同条第二十八号を同条第二十七号とし、同条第二十九号を同条第二十八号とし、同号の次に一号を加える改正規定、同条第二十九号の二の改正規定、同条第二十九号の三、第三十一号の四及び第三十二号を削り、同条第三十一号の三を同条第三十二号とする改正規定、同条第三十三号及び第三十四号の改正規定、同条第四十号の改正規定、同条第四十一号の改正規定、同法第四条（見出しを含む。）の改正規定、同法第一編第二章の二の次に一章を加える改正規定、同法第七条の二を削る改正規定、同法第八条の改正規定、同法第十条の二を削る改正規定、同法第十条の三の改正規定、同編第三章中同条を第十条の二とする改正規定、同法第十二条の改正規定、同法第十五条の三を削る改正規定、同法第十七条の次に一条を加える改正規定、同法第十八条第一項の改正規定、同法第二編の編名の改正規定、同法第二十三条第一項の改正規定（「受益証券」を「受益権」に改める部分を除く。）、同法第三十七条第六項の改正規定、同法第三十八条第二項第一号の改正規定、同法第三十九条第二項の改正規定、同法第五十四条第一項の改正規定、同法第六十一条の二第十一項を同条第十四項とし、同項の次に二項を加える改正規定（同条第十一項を同条第十四項とする部分を除く。）、同編第一章第一節中第八款を第十款とし、第七款の次に二款を加える改正規定（第八款に係る部分を除く。）、同法第六十六条に一項を加える改正規定、同法第七十二条の改正規定（同条第三項に係る部分を除く。）、同法第八十一条の三第一項の改正規定、同法第八十一条の十二に一項を加える改正規定、同編第一章の三を削る改正規定、同法第九十二条の改正規定、同法第百二十一条の改正規定、同法第百二十二条第三項及び第四項を削る改正規定、同法第百二十三条の改正規定、同法第百二十四条の改正規定、同法第百二十五条第二項及び第三項を削る改正規定、同法第百二十六条の改正規定、同法第百二十七条の改正規定、同法第百二十八条第二項を削る改正規定、同法第百三十四条の三及び第百三十四条の四を削る改正規定、同法第三編の編名の改正規定、同法第百三十八条第五号ロの改正規定、同法第百四十二条の改正規定、同法第百四十三条に一項を加える改正規定、同編第二章の二を削る改正規定、同編第三章第一節中第百四十五条の九を第百四十五条の二とし、第百四十五条の十を第百四十五条の三とする改正規定、同章第二節中第百四十五条の十一を第百四十五条の四とする改正規定、同法第百四十五条の十二の改正規定、同章第三節中同条を第百四十五条の五とする改正規定、同法第百四十六条第一項の改正規定、同法第百四十七条の改正規定、同法第百四十八条に一項を加える改正規定、同法第百四十八条の二を削る改正規定、同法第百四十九条に一項を加える改正規定、同条の次に一条を加える改正規定、同法第百五十一条の改正規定、同法第百五十二条の改正規定、同法第百五十九条第一項の改正規定、同法第百六十条の改正規定、同法第百六十一条の改正規定、同法第百六十二条第一号の改正規定、同法第百六十四条第一項の改正規定、同法附則第十九条の次に一条を加える改正規定並びに同法附則第二十条第二項の改正規定並びに附則第三十四条、第四十八条、第百三十五条、第百三十六条及び第百四十一条の規定並びに附則第百五十四条中株式等の取引に係る決済の合理化を図るための社債等の振替に関する法律等の一部を改正する法律（平成十六年法律第八十八号）附則第八十九条の改正規定 suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/ja/electronic-books-act/suppl-4191-6/art-1/par-1/item-7/sub-2 in Article 2, the provision amending the table of contents of the Corporation Tax Act (excluding the part changing "(Article 61)" to "(Article 60-3)" and "Division 1 Capital Gain or Loss and Gains or Losses on the Fair Valuation of Securities (Articles 61-2 to 61-4)" to "/Division 1 Capital Gain or Loss and Gains or Losses on the Fair Valuation of Commodities for Short-Term Trading (Article 61)/Division 1-2 Capital Gain or Loss and Gains or Losses on the Fair Valuation of Securities (Articles 61-2 to 61-4)/"), the provision amending Article 2, item (xix) of that Act, the provision amending item (xxvi) of that Article (excluding the part changing "paragraph (28) of that Article" to "paragraph (22) of that Article"), the provision deleting item (xxvii) of that Article, renumbering item (xxviii) of that Article as item (xxvii) of that Article, renumbering item (xxix) of that Article as item (xxviii) of that Article and adding one item after that item, the provision amending item (xxix)-2 of that Article, the provision deleting items (xxix)-3, (xxxi)-4 and (xxxii) of that Article and renumbering item (xxxi)-3 of that Article as item (xxxii) of that Article, the provision amending items (xxxiii) and (xxxiv) of that Article, the provision amending item (xl) of that Article, the provision amending item (xli) of that Article, the provision amending Article 4 of that Act (including its caption), the provision adding one Chapter after Part I, Chapter II-2 of that Act, the provision deleting Article 7-2 of that Act, the provision amending Article 8 of that Act, the provision deleting Article 10-2 of that Act, the provision amending Article 10-3 of that Act, the provision renumbering that Article as Article 10-2 in Chapter III of that Part, the provision amending Article 12 of that Act, the provision deleting Article 15-3 of that Act, the provision adding one Article after Article 17 of that Act, the provision amending Article 18, paragraph (1) of that Act, the provision amending the title of Part II of that Act, the provision amending Article 23, paragraph (1) of that Act (excluding the part changing "beneficiary certificates" to "beneficial rights"), the provision amending Article 37, paragraph (6) of that Act, the provision amending Article 38, paragraph (2), item (i) of that Act, the provision amending Article 39, paragraph (2) of that Act, the provision amending Article 54, paragraph (1) of that Act, the provision renumbering Article 61-2, paragraph (11) of that Act as paragraph (14) of that Article and adding two paragraphs after that paragraph (excluding the part renumbering paragraph (11) of that Article as paragraph (14) of that Article), the provision renumbering Subsection 8 as Subsection 10 and adding two Subsections after Subsection 7 in Chapter I, Section 1 of that Part (excluding the part concerning Subsection 8), the provision adding one paragraph to Article 66 of that Act, the provision amending Article 72 of that Act (excluding the part concerning paragraph (3) of that Article), the provision amending Article 81-3, paragraph (1) of that Act, the provision adding one paragraph to Article 81-12 of that Act, the provision deleting Chapter I-3 of that Part, the provision amending Article 92 of that Act, the provision amending Article 121 of that Act, the provision deleting Article 122, paragraphs (3) and (4) of that Act, the provision amending Article 123 of that Act, the provision amending Article 124 of that Act, the provision deleting Article 125, paragraphs (2) and (3) of that Act, the provision amending Article 126 of that Act, the provision amending Article 127 of that Act, the provision deleting Article 128, paragraph (2) of that Act, the provision deleting Articles 134-3 and 134-4 of that Act, the provision amending the title of Part III of that Act, the provision amending Article 138, item (v), (b) of that Act, the provision amending Article 142 of that Act, the provision adding one paragraph to Article 143 of that Act, the provision deleting Chapter II-2 of that Part, the provision renumbering Article 145-9 as Article 145-2 and Article 145-10 as Article 145-3 in Chapter III, Section 1 of that Part, the provision renumbering Article 145-11 as Article 145-4 in Section 2 of that Chapter, the provision amending Article 145-12 of that Act, the provision renumbering that Article as Article 145-5 in Section 3 of that Chapter, the provision amending Article 146, paragraph (1) of that Act, the provision amending Article 147 of that Act, the provision adding one paragraph to Article 148 of that Act, the provision deleting Article 148-2 of that Act, the provision adding one paragraph to Article 149 of that Act, the provision adding one Article after that Article, the provision amending Article 151 of that Act, the provision amending Article 152 of that Act, the provision amending Article 159, paragraph (1) of that Act, the provision amending Article 160 of that Act, the provision amending Article 161 of that Act, the provision amending Article 162, item (i) of that Act, the provision amending Article 164, paragraph (1) of that Act, the provision adding one Article after Article 19 of the Supplementary Provisions of that Act and the provision amending Article 20, paragraph (2) of the Supplementary Provisions of that Act, and the provisions of Articles 34, 48, 135, 136 and 141 of the Supplementary Provisions and, in Article 154 of the Supplementary Provisions, the provision amending Article 89 of the Supplementary Provisions of the Act Partially Amending the Act on Book-Entry Transfer of Corporate Bonds, etc., etc. for Streamlining the Settlement of Transactions of Shares, etc. (Act No. 88 of 2004). machine translation, not official --- ## Cites - suppl-4191-6/art-1/par-1/item-7/sub-2: 第百三十六条 → 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 附則第百三十六条 (Supplementary Provisions, Article 136), suppl-4191-6/art-136 — https://japanlaw.org/ja/electronic-books-act/suppl-4191-6/art-136 --- ## 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