Output Documents of Electronic Transaction

The transitional measures were promulgated and allow preservation obligor to preserve output documents of electronic transactions by the end of 2023.

Transitional measures for output documents of electronic transactions were promulgated.

On 27 December 2021, the amended ministerial ordinance providing the transitional measures for the electronic transactions were promulgated and made it possible for the preservation obligator to preserve output documents of the electromagnetic records related to transaction information of electronic transactions for the period from 1 January 2022 to 31 December 2023 under certain conditions.

KPMG Japan e-Tax News No.255

e-Tax News

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