목      차
제 1 장  총 칙
  제1조(목적) ····································································································································1
  제2조(용어의 정의) ······················································································································1
제 2 장  시스템사업자가 지켜야 할 사항
  
  제3조(전자(세금)계산서 시스템사업자 등록 등) ··································································3
  제4조(발급 및 전송) ····················································································································4
  제5조(전산매체 제출) ··················································································································5
  제6조(이용자의 보호) ··················································································································6
  제7조(등록의 포기와 절차) ········································································································7
  제8조(등록취소 등) ······················································································································7
제 3 장  전자세금계산서 표준인증
  제9조(신청대상) ····························································································································8
  제10조(인증대상) ··························································································································9
  제11조(회원가입 및 인증신청과 신청의 포기) ·····································································9
  제12조(인증시험) ·······················································································································10
  제13조(인증시험 기준) ·············································································································11
  제14조(인증시험 결과통보) ·····································································································11
  제15조(재인증) ···························································································································12
  제16조(인증서 교부) ·················································································································12
  제17조(인증서 변경) ·················································································································13
  제18조(인증의 표시 등) ···········································································································14
  제19조(이의신청) ·······················································································································14
제 4 장  보 칙
  
  제20조(재검토 기한) ·················································································································14
  부  칙············································································································································15
  별지1 호 서식(전자(세금)계산서 시스템사업자 등록신청서) ·········································18
  별지2 호 서식(현금영수증사업자 전자(세금)계산서 등록신청서) ·································20
  별지3 호 서식(전산조직운용명세서) ·····················································································22
  별지4 호 서식(대표자 보안 서약서) ·····················································································24
  별지5 호 서식(전자(세금)계산서 시스템사업자 등록포기 신고서) ·······························25