Understanding the legal and technical framework behind electronic ledger compliance helps ensure your implementation is correct. This article explains the key concepts.

The Electronic Bookkeeping Act Framework

Japan’s electronic bookkeeping act (電子帳簿保存法, often called “densho-ho”) was established in 1998 and has undergone major revisions, most recently in 2024-2025. The law has three main pillars: electronic storage of electronically received documents, scanned storage of paper documents, and computer-generated ledger storage.

Each pillar has specific requirements for data format, metadata, timestamps, and audit trails. Understanding which pillar applies to each type of document is the foundation of compliance.

Timestamp Requirements

To prove documents have not been altered, the law requires reliable timestamps. Compliant methods include: time stamps from a certified timestamp authority (like Ampersand or Seiko Precision), electronic signatures that include time information, or timestamps generated by software that meets National Tax Agency standards.

The timestamp must be applied within a reasonable period after document receipt—typically within three business days.

Audit Trail Standards

An audit trail must record the complete history of each document: when it was received, when it was saved, when it was viewed, and when any metadata was modified. The trail cannot be deleted or modified. Software must prevent direct modification of stored documents. Any corrections must create a new 버전 while preserving the original.

OCR Technology and Legibility Standards

When scanning paper documents, the law requires the digital image to be legible. OCR technology helps by processing scanned images to ensure text is recognizable. The National Tax Agency requires scanned images to be at least 300 DPI and stored in a widely supported format like PDF or TIFF. Color scans are recommended for receipts with colored text or backgrounds.

Record Retention Periods

Different documents have different retention periods under Japanese tax law. Income tax related documents: 5 years from the filing deadline. Consumption tax related documents: 7 years. Wage records: 5 years. Corporate tax documents: 7 years (9 years for some cases). 설정 up automated retention scheduling prevents accidental deletion of documents still under retention requirements.

Summary

Compliance with Japan’s electronic bookkeeping act requires understanding the legal framework and implementing appropriate technical measures. The key elements are proper timestamps, complete audit trails, legible scans, and adherence to retention periods.