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  • 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.










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