Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers

• Paper documents other than stock-taking lists (棚卸表), balance sheets, profit and loss statements and other documents made for the accounts or the closing may be read with a scanner and kept as electronic records instead of the paper (Article 4(3) of the Act). Each document must be input promptly after it is made or received — or promptly after the normal business processing period, where rules for each step up to input have been set — with a scanner reading at 200 dots or more per 25.4 millimetres and in 256 levels or more each of red, green and blue. Within the same time a time stamp (タイムスタンプ) from a time-stamping service the Minister for Internal Affairs and Communications accredits — one that can show the record has not changed throughout the period it must be kept, and can be checked in bulk for any period — must be added to each record, unless the person can show it was input within that time, and the system must either keep a trail of every correction and deletion or not allow them.(Art. 2(4), Art. 2(5), Art. 2(6), Art. 2(6)(i), Art. 2(6)(ii), Art. 2(6)(ii)(a), Art. 2(6)(ii)(b), Art. 2(6)(ii)(c), Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers Art. 4(3)) (the provisions it rests on)
• Scanned records must also be linked to the related entries in the books so that each can be traced to the other, kept with the papers describing the system, and kept where there are a computer, program, colour display with a screen of 35 centimetres or more across and colour printer, with manuals, able to output them promptly in orderly form, as clear as the paper, enlarged or reduced, and with 4-point characters legible as the Commissioner of the National Tax Agency (国税庁長官) sets. They need a search function by transaction date, amount and counterparty, able to search a range of dates or amounts and to combine any two or more of the three; the ranges and combinations are not needed where the person can show or hand over the records when asked to under a national tax Act. Where a scanned record is not kept as this Order requires and the paper is not kept either, the record must still be kept at the place, and for the period, that the paper had to be kept.(Art. 2(6), Art. 2(6)(iii), Art. 2(6)(iv), Art. 2(6)(v), Art. 2(6)(vi), Art. 2(12), Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers Art. 4(3)) (the provisions it rests on)
• Someone who must keep books and documents for income tax (other than withheld income tax) or corporation tax and carries out an electronic transaction (電子取引) — sending or receiving by electronic means what would normally be written on an order, contract, invoice, receipt, quotation or the like — must keep its electronic record at the place, and for the period, that a paper version would have had to be kept. They must take one of four steps: have a time stamp added before the information is sent or received; add one promptly afterwards, or promptly after the normal processing period where rules for each step have been set; send, receive and keep it on a system that keeps a trail of corrections and deletions or does not allow them; or set rules preventing corrections and deletions without good reason, follow them and keep them with the records. They must also keep a computer, program, display and printer, with manuals, able to output the record promptly in an orderly and clear form, a paper giving an overview of the system unless they use software they did not develop, and a search function by date, amount and counterparty that can search ranges of dates or amounts and combine items — the ranges and combinations are not needed where they can show or hand over the records when asked to under a national tax Act.(Art. 4(1), Art. 4(1)(i), Art. 4(1)(ii), Art. 4(1)(iii), Art. 4(1)(iv), Art. 2(2)(i), Art. 2(2)(ii), Art. 2(6)(v), Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers Art. 2(1)(v), Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers Art. 7(1)) (the provisions it rests on)
• Books and documents made on a computer may instead be kept as computer output microfilm (電子計算機出力マイクロフィルム), under Article 5 of the Act, on the terms for electronic books (for documents, without the display and printer) together with papers setting out how the microfilm is made and kept, and a paper stating that the records were output faithfully, signed with the name of the person keeping them (for a corporation, the person in charge of keeping its books), with the name of the person responsible for making the film and the date it was made. A microfilm reader-printer meeting Japanese Industrial Standard (日本産業規格) B 7186, with its manual, must be kept where the film is kept, able to show and print it promptly in an orderly and clear form. Records already kept electronically may be moved onto microfilm only for the whole of the rest of the period they must be kept.(Art. 3(1), Art. 3(1)(i), Art. 3(1)(ii), Art. 3(2), Art. 3(3), Art. 3(4), Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers Art. 5(1), Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers Art. 5(2), Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers Art. 5(3)) (the provisions it rests on)

• 1 April 2025

  The text on this site

  Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers

  電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則の一部を改正する省令

  Ministry of Finance Order No. 28 of 2025The text after this amendment, on e-Gov

• 1 January 2024

  Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers

  電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則の一部を改正する省令

  Ministry of Finance Order No. 22 of 2023The text after this amendment, on e-Gov

• 1 April 2022

  Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers

  電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則の一部を改正する省令

  Ministry of Finance Order No. 28 of 2022The text after this amendment, on e-Gov

• 1 January 2022

  Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers

  電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則の一部を改正する省令

  Ministry of Finance Order No. 25 of 2021The text after this amendment, on e-Gov

• 1 April 2021

  Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers

  電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則の一部を改正する省令

  Ministry of Finance Order No. 25 of 2021The text after this amendment, on e-Gov

• 1 October 2020

  Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers

  電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則の一部を改正する省令

  Ministry of Finance Order No. 24 of 2020The text after this amendment, on e-Gov

• 1 April 2020

  Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers

  電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則の一部を改正する省令

  Ministry of Finance Order No. 24 of 2020The text after this amendment, on e-Gov

• 30 September 2019

  Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers

  電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則の一部を改正する省令

  Ministry of Finance Order No. 21 of 2019The text after this amendment, on e-Gov

• 1 July 2019

  Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers

  電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則の一部を改正する省令

  Ministry of Finance Order No. 21 of 2019The text after this amendment, on e-Gov

• 7 January 2019

  Regulation for Enforcement of the International Tourist Tax Act

  国際観光旅客税法施行規則

  Ministry of Finance Order No. 39 of 2018The text after this amendment, on e-Gov

All 11 amendments already in force

• Books the Income Tax Act or the Corporation Tax Act requires that do not record every transaction affecting assets, liabilities and capital in an orderly and clear way by the principles of proper bookkeeping (正規の簿記) — for the Corporation Tax Act's books, double-entry bookkeeping (複式簿記) — cannot be replaced by electronic records under Article 4(1) of the Act, nor by microfilm under Article 5(1) or (3).(Art. 2(1), Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers Art. 4(1)) (the provisions it rests on)
• For documents of a kind the Commissioner of the National Tax Agency (国税庁長官) sets (一般書類), scanning is lighter: there is no time limit for input and no link to the books is needed, a scanner reading in 256 levels of grey from white to black will do, the time stamp may be added when the document is scanned, and the display (still 35 centimetres or more across) and the printer need not be colour — as long as a paper setting out the procedures for making and keeping the records, naming the person responsible, is kept with them.(Art. 2(7)) (the provisions it rests on)
• Someone already keeping documents by scanning may also scan important documents made or received before the day they began (過去分重要書類), without the time limit for input and with the time stamp added when each is scanned, if they first file — once for each kind of document — a notification of the kinds of document and that day with the district director of the tax office (税務署長), or the director of customs (税関長) for certain liquor, tobacco, fuel, consumption tax and International Tourist Tax (国際観光旅客税) documents, and keep a paper setting out the procedures and naming the person responsible. The notification may be filed through another tax office where its director accepts there is good reason.(Art. 2(9), Art. 2(9)(i), Art. 2(9)(ii), Art. 2(10)) (the provisions it rests on)
• Someone who proves that a disaster or other unavoidable circumstance kept them from scanning or from keeping electronic transaction data as this Order requires may keep the records without meeting those requirements, unless they could not have met them even without that circumstance. For electronic transaction data, the same holds where the district director of the tax office accepts there was good reason for not meeting the requirements, and the person can show or hand over the data and clear printouts of it when asked to under a national tax Act.(Art. 2(8), Art. 2(11), Art. 4(3)) (the provisions it rests on)
• For electronic transaction data, the search function is not needed at all where the person can show or hand over the data when asked to under a national tax Act and either their sales in the base period (基準期間) — for an individual, the year before last; for a corporation, the business year before last, or, where that business year was shorter than a year, all the business years that began in the one year running from the day before the date two years before the current business year began, taken together — were 50 million yen or less, or they can also show or hand over clear printouts arranged by transaction date and by counterparty.(Art. 4(1), Art. 4(2), Art. 4(2)(i), Art. 4(2)(ii), Art. 4(2)(iii)) (the provisions it rests on)
• Under Article 2 of the Supplementary Provisions (附則) of Ministry of Finance Order No. 22 of 2023, Article 4 as it reads today applies to electronic transactions done on or after 1 January 2024, and the earlier wording of Article 4 still applies to those done before that day; in the same way Article 2(6) and (7) as they read today apply to documents whose keeping by scanning is done on or after that day, and the earlier wording still applies to those kept before it.(Suppl. Prov. Art. 2(1), Suppl. Prov. Art. 2(2)) (the provisions it rests on)

• This Ministerial Order (省令) sets no penalties of its own; the Act ties the consequences to it. Electronic records and microfilm kept as this Order requires count as the books and documents themselves under the other national tax Acts, and electronic transaction records kept as it requires count as documents other than national tax documents (Article 8(1) and (2) of the Act). Under Article 8(3) of the Act, the grounds on which the Income Tax Act and the Corporation Tax Act allow approval to file blue returns (青色申告), or approval of group taxation (通算承認), to be refused or revoked — books and documents not kept as they require — also cover books, documents and electronic transaction records not kept as Articles 4, 5 and 7 of the Act require.(Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers Art. 8(1), Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers Art. 8(2), Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers Art. 8(3), Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers Art. 8(3)(i), Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers Art. 8(3)(ii), Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers Art. 8(3)(iii)) (the provisions it rests on)
• Where a return filed after the due date (期限後申告), an amended return (修正申告), a reassessment (更正), a determination (決定) or a tax notice — or a payment made without one — arises from something in scanned records or in electronic transaction records, and the heavy penalty tax (重加算税) for concealment or disguise applies, the Act adds to that penalty 10% of the tax based on the concealed or disguised facts in those records (Article 8(5) of the Act). The notice of assessment of the penalty states that Article 8(5) applied.This is the rule until 31 December 2026.(Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers Art. 8(5), Art. 5(8)) (the provisions it rests on)
• Where a return filed after the due date (期限後申告), an amended return (修正申告), a reassessment (更正), a determination (決定) or a tax notice — or a payment made without one — arises from something in scanned records or in electronic transaction records, and the heavy penalty tax (重加算税) for concealment or disguise applies, the Act adds to that penalty 10% of the tax based on the concealed or disguised facts in those records (Article 8(5) of the Act). For income tax other than income tax withheld at source, and corporation tax, whose statutory return due date (法定申告期限) falls on or after 1 January 2027, electronic transaction records kept as Article 4 requires are left out of that addition where, ever since they were first kept, they have been sent, received and kept on a system meeting a standard the Commissioner of the National Tax Agency (国税庁長官) sets that keeps a trail of corrections and deletions or does not allow them, that will not carry a corrected or deleted amount into the books or else shows that it did, that links each transaction (other than one in a document of a kind the Commissioner sets as 一般書類) to the related book entries, and that shows the records went through it — and where the person has notified the district director of the tax office (税務署長) in advance that they wish to be left out of it. The notice of assessment of the penalty states that Article 8(5) applied.This is the rule from 1 January 2027.(Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers Art. 8(5) from 1 January 2027, Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers Suppl. Prov. Art. 61(1) from 1 January 2027, Art. 5(5), Art. 5(5)(i), Art. 5(5)(ii), Art. 5(5)(iii), Art. 5(5)(iv), Art. 5(6), Art. 5(12), Suppl. Prov.(1)) (the provisions it rests on)
• The penalty tax for understatement (過少申告加算税) on an amended return or a reassessment arising from what is recorded in certain books is cut by 5% of the tax concerned, unless facts were concealed or disguised, where the books have been kept as electronic records or microfilm to a stricter standard continuously since a day a Cabinet Order (政令) sets (Article 8(4) of the Act). The books are the journals, general ledgers and other books the Order lists — for income tax, on transactions the Minister of Finance names; for corporation tax, on bills, receivables, payables, securities, depreciable assets, deferred assets, sales and other income, and purchases and expenses other than wages, salaries, statutory welfare and welfare costs — and the books the Consumption Tax Act requires — in each case only where the person has notified the district director of the tax office (税務署長), or for certain books on imports the director of customs (税関長), in advance, and notifies again before stopping or changing. The stricter standard is a system that shows every correction and deletion and every entry made after the normal processing period, links between related books, and a search function by transaction date, amount and counterparty that can search ranges and combine items — the ranges and combinations not needed where the person can show or hand over the records when asked to under a national tax Act — with, for microfilm, an index book and an index on each film as well, and, from the first day of keeping until three years after the tax's statutory return due date (or, for a tax with none, its statutory payment due date), either the underlying electronic records kept to the system and search requirements alongside the microfilm, or a search function for the microfilm that matches them.(Art. 5(1), Art. 5(2), Art. 5(3), Art. 5(5)(i), Art. 5(5)(i)(a), Art. 5(5)(i)(b), Art. 5(5)(i)(c), Art. 5(5)(ii), Art. 5(5)(ii)(c), Art. 5(5)(ii)(d), Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers Art. 8(4), Art. 5(5)(ii)(e)) (the provisions it rests on)