Electronic Preservation System

Under the 2023 tax reform, various amendments were made to the electronic preservation system for account books, etc.

Various amendments were made to the electronic preservation system for account books, etc.

Various amendments were made to the system under the 2023 tax reform from the viewpoints of improving productivity through digitization of accounting, promoting telework, digitizing tax information and contribution to the spread and generalization of excellent national tax-related account books based on the recommendation of the government tax commission and the state of digitization of the economy and society.

In this newsletter, we will provide an outline of the amendments to the electronic preservation system for account books, etc. under the 2023 tax reform.

Contents

  1. Preservation System for National Tax-Related Account Books and Documents by Electromagnetic Records
  2. Scanner Preservation System for National Tax-Related Documents
  3. Preservation System for Electromagnetic Records related to Transaction Information of Electronic Transactions
  4. Closing Remarks

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