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Paper Abstract and Keywords
Presentation 2025-06-24 14:55
Addressing the Open texture of law and System Requirements Compatibility in Society 5.0 -- Focusing on Electronic book and record keeping based on Act on Book and Record Keeping through Electronic Methods under the Tax Reform of 2021 --
Tatsuya Shiraishi, Takeo Tatsumi (OUJ) SITE2025-3
Abstract (in Japanese) (See Japanese page) 
(in English) Law is expressed in natural language, and its interpretation can sometimes be ambiguous.H.L.A. Hart discribed this as ``open texture of law''.However,if requirements cannot be properly grasped due to this ambiguity,issues arise in system development.This report analyzes the Electronic Bookkeeping Act, which was amended in the fiscal year 2021 tax reform, using cases where ambiguities in interpretation and social confusion were addressed through soft law, and cases where hard law amendments were unavoidable.
Keyword (in Japanese) (See Japanese page) 
(in English) Open Texture of Law / Policy Vacuum / Agile Governance / Electronic book and record keeping based on Act on Book and Record Keeping through Electronic Methods / / / /  
Reference Info. IEICE Tech. Rep., vol. 125, no. 87, SITE2025-3, pp. 16-23, June 2025.
Paper # SITE2025-3 
Date of Issue 2025-06-17 (SITE) 
ISSN Online edition: ISSN 2432-6380
Copyright
and
reproduction		 All rights are reserved and no part of this publication may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopy, recording, or any information storage and retrieval system, without permission in writing from the publisher. Notwithstanding, instructors are permitted to photocopy isolated articles for noncommercial classroom use without fee. (License No.: 10GA0019/12GB0052/13GB0056/17GB0034/18GB0034)
Download PDF SITE2025-3

Conference Information
Committee SITE IPSJ-EIP  
Conference Date 2025-06-24 - 2025-06-25 
Place (in Japanese) (See Japanese page) 
Place (in English) KDDI DIGITAL GATE TOKYO 
Topics (in Japanese) (See Japanese page) 
Topics (in English)  
Paper Information
Registration To SITE 
Conference Code 2025-06-SITE-EIP 
Language Japanese 
Title (in Japanese) (See Japanese page) 
Sub Title (in Japanese) (See Japanese page) 
Title (in English) Addressing the Open texture of law and System Requirements Compatibility in Society 5.0 
Sub Title (in English) Focusing on Electronic book and record keeping based on Act on Book and Record Keeping through Electronic Methods under the Tax Reform of 2021 
Keyword(1) Open Texture of Law  
Keyword(2) Policy Vacuum  
Keyword(3) Agile Governance  
Keyword(4) Electronic book and record keeping based on Act on Book and Record Keeping through Electronic Methods  
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1st Author's Name Tatsuya Shiraishi  
1st Author's Affiliation The Open University of Japan, Master's Program (OUJ)
2nd Author's Name Takeo Tatsumi  
2nd Author's Affiliation The Open University of Japan, Faculty of Informatics (OUJ)
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Speaker Author-1 
Date Time 2025-06-24 14:55:00 
Presentation Time 25 minutes 
Registration for SITE 
Paper # SITE2025-3 
Volume (vol) vol.125 
Number (no) no.87 
Page pp.16-23 
#Pages 8 
Date of Issue 2025-06-17 (SITE) 

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