# 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 — 第八十六条 (Supplementary Provisions, Article 86) This is the Markdown twin of https://japanlaw.org/ja/electronic-books-act/suppl-4311-6/art-86. 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: 第八十六条 (Supplementary Provisions, Article 86)（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-4311-6/art-86` - Text in force since: 2025-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/electronic-books-act/suppl-4311-6/art-86 - 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. --- ### 第八十六条（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-4311-6/art-86 · https://japanlaw.org/ja/electronic-books-act/suppl-4311-6/art-86 **第一項** 第十四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六条第一項ただし書及び第二項ただし書の規定は、令和元年九月三十日以後に提出する同条第一項又は第二項の申請書について適用し、同日前に提出した第十四条の規定による改正前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六条第一項又は第二項の申請書については、なお従前の例による。 suppl-4311-6/art-86/par-1 · https://japanlaw.org/ja/electronic-books-act/suppl-4311-6/art-86/par-1 The provisions of the proviso to Article 6, paragraph (1) and the proviso to paragraph (2) 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 14 apply to the written application under paragraph (1) or (2) of that Article submitted on or after September 30, 2019, and the provisions then in force continue to govern the written application under Article 6, paragraph (1) or (2) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers prior to the amendment by the provisions of Article 14 submitted before that date. machine translation, not official ## 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 附則第一条第一項第四号（施行期日） — https://japanlaw.org/ja/electronic-books-act/suppl-4311-6/art-1/par-1/item-4 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch electronic-books-act-20261106T194841-004, 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