top of page
  • 執筆者の写真Shinji Nakajima

Japan Electronic Book Preservation Act

"Japan Electronic Book Preservation Act & Action plan"

In Japan, accounting books, general ledgers and documentary evidence are basically required to be preserved in paper form by tax law.

・”Electronic Book Preservation Act” enables the preservation of accounting books, general ledgers, documentary evidence and national tax-related documents by way of electronic records as well. (Effective since 1998)

・However, from the viewpoint of preventing falsification which causes problem in taxable, certain requirements are set for the method of preservation.

・Electronic transaction data storage ,which is one of pillars of ”Electronic Book Preservation Act”, is obliged to all the businesses operators from January 1st, 2024.

NAKAJIMA TAX&ACCOUNTING OFFICE is providing a secure and reliable solution for our foreign company clients in responding to this change in the law.









1.外国企業の日本進出 外国の企業担当者様から「日本で事業を開始したいのだけど、その方法を詳しく教えて欲しい」と、よくお問い合わせいただきます。 外国企業が日本進出を行う場合、①日本法人の設立(株式会社または合同会社)②日本支店の設立③駐在員事務所の設置の3つの方法があります。 弊事務所では、第一に株式会社を設立することをお勧めしてます。金融機関等からの信頼性が最も高いと言われているためです。 株

bottom of page