The Electronic Books Preservation Act (e-Bookkeeping Act) is a law that sets the rules for storing national-tax-related documents such as books and invoices as electronic data. In particular, "electronic transaction data storage" has been mandatory since January 2024, and all sole proprietors and corporations are covered. That said, for small businesses what you have to do is simple. This article organizes "what you actually need to do" in an easy-to-understand way, with National Tax Agency sources.
① The e-Bookkeeping Act has three systems. "Electronic books storage" and "scanner storage" are optional, and only "electronic transaction data storage" is mandatory (since January 2024)[National Tax Agency].
② What is mandatory is the "electronic data" for invoices, receipts, purchase orders, and the like that you received or sent by email or online. You must store it as data (printing it out on paper and only storing that is not allowed).
③ What you need is (A) tamper prevention and (B) a searchable state.
④ If your sales in the base period are ¥50 million or less, the search requirement is not needed. There is also a grace measure for cases where there is a "reasonable ground"[National Tax Agency].
The three categories of the Electronic Books Preservation Act
| Category | Target | Mandatory / Optional |
|---|---|---|
| ① Electronic books storage | Storing books and financial statements created with accounting software, etc. as data | Optional |
| ② Scanner storage | Scanning and storing receipts and invoices received on paper | Optional |
| ③ Electronic transaction data storage | Invoices, receipts, purchase orders, etc. exchanged as data | Mandatory (since January 2024) |
In other words, receipts you received on paper can still be stored as paper as before (scanning is optional). Only ③ has been made mandatory[National Tax Agency].
What is a mandatory "electronic transaction"?
An "electronic transaction" is one where invoices, receipts, purchase orders, contracts, and the like are exchanged as electronic data. For example, the following.
- Invoices and receipts delivered as PDFs by email
- Purchase histories and receipts from online shopping such as Amazon and Rakuten (the ones you download)
- Usage statements for credit cards and transit IC cards (Web), and invoices from various cloud services
These must be stored as data since January 2024. Until the end of 2023, "printing on paper and storing that" was also allowed, but that transitional measure (the leniency measure) has ended[National Tax Agency].
The two requirements needed for storage
(A) Tamper prevention (authenticity)
Satisfying any one of the following is fine[National Tax Agency].
- Attach a time stamp
- Store the data in a system that keeps a history of corrections and deletions (or that does not allow correction or deletion)
- Establish and operate an "administrative processing regulation" (the National Tax Agency publishes a Word template. This is the easiest method and can be handled at zero cost)
(B) A searchable state (visibility)
In principle, you make it searchable by ① transaction date, amount, and counterparty; ② range specification of date or amount; and ③ combinations of two or more items[National Tax Agency]. You can also handle this by standardizing file names like "20260610_50,000yen_XX Trading" and creating an index in spreadsheet software.
Easing the burden for small businesses (special provisions / grace)
- Exemption from the search requirement: A business whose sales in the base period (in principle, two years prior) are ¥50 million or less does not have to satisfy the search requirement if it can respond to a tax official's request to download the data[National Tax Agency].
- Grace measure (permanent): If there is a "reasonable ground" for being unable to follow the storage requirements, and you can respond to both ① a request to download the data and ② the presentation of an output document (orderly and clear), then data storage is allowed even without satisfying the tamper-prevention and search requirements[National Tax Agency].
For many sole proprietors and small corporations, in practice it is enough to just "store the data in folders under a fixed rule and keep an administrative processing regulation on hand."
What happens if you don't comply?
If you do not properly store electronic transaction data, you may become subject to revocation of your blue-return approval, and there are risks such as a 10% additional heavy surtax where there was disguise or concealment. Still, because the grace measure described above exists when there is a "reasonable ground" for being unable to satisfy the storage requirements, the first step is to keep the data without deleting it and organize it under a set rule[National Tax Agency].
FAQ
Do I also need to scan receipts I received on paper?
No. Documents you received on paper can be stored as paper as before (scanner storage is optional). What has been made mandatory is only the storage of "electronic transactions exchanged as data."
Is it not OK to print out and store a PDF invoice from an email?
Since January 2024, electronic transaction data must be stored "as data." Storing only printed paper is in principle not allowed (though there is a grace measure when there is a reasonable ground).
Are sole proprietors also covered?
Yes. Regardless of corporation or sole proprietor, all businesses that conduct electronic transactions are covered. However, there are burden-easing measures for small businesses, such as no search requirement if base-period sales are ¥50 million or less.
Can I comply without spending money?
Yes. Tamper prevention can be handled by keeping the "administrative processing regulation" whose template the National Tax Agency publishes, and storage can be done by setting a file-naming rule and managing folders, so the requirements can be met even with free methods.
Data sources
- The three categories, the mandating of electronic transactions, storage requirements, search requirement, special provisions, and grace measure: National Tax Agency — Special site on the electronic books storage system (in Japanese)
* This article is general information, not tax advice. Because the application of requirements and individual judgments differ by circumstance, please confirm with the National Tax Agency's special site, a tax office, or a tax accountant before acting.