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On this page, we will introduce you to the big news related to tax and accounting.

 

Electrical bookkeeping Act

The contents of the Electronic Bookkeeping Act have been revised.

 

~ Outline of the review of the electronic ledger storage system due to the 2024 tax reform ~

National Tax Agency

(Corporate number 7000012050002)

 

Q: What kind of system is the "electronic ledger storage system"?

A: The electronic ledger storage system refers to "books" and "receipts, invoices, financial statements, etc. (national tax documents)" that need to be preserved under tax law.

This refers to the system for storing electronic data rather than paper, and is divided into three systems.

  •  Storage of electronic ledgers [only for those who wish]

  •  Scanner storage [only for those who wish]

  •  Electronic transaction data storage [Corporations and individual business operators need to take action]

Persons who are required to preserve books and documents regarding self-assessed income tax and corporate tax must keep order forms, contracts, invoices, receipts, etc.

When electronic data equivalent to estimates, invoices, etc. is exchanged, the electronic data (electronic transaction data)must be saved.

*In order to prevent falsification of records, certain rules must be followed in order to save ① to ③.

 

You will need to satisfy the following [Securing visibility] and [Securing truthfulness] from January 2024, but it is not difficult.

 

① Preparation of monitors, operating instructions, etc.

② Satisfaction of search requirements

First of all, you need to satisfy ① and ②.

However, those with sales of 50 million yen or less two tax years ago, or

“Print out electronic transaction data and organize it by date and supplier.''

"Requests for downloading" electronic transaction data.

If it is possible to do so, requirement ② is not necessary.

 

[Ensuring authenticity]

It is possible to satisfy the requirement by “setting rules and following them.'' A sample of the administrative processing regulations is posted on the National Tax Agency website, so please refer to it.

The electronic transaction data is the original, so please save it as is.

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