Key Point: Mandatory vs Optional
The Electronic Record Keeping Law has both "mandatory" and "optional" parts. These are often confused, so understanding the difference is important.
Mandatory vs Optional
Mandatory (Jan 2024+)
Electronic Transaction Data Storage
- Invoices/receipts received by email
- E-commerce order confirmations/receipts
- Cloud service statements
These must be stored in electronic format
Optional (Your Choice)
Scanner Storage of Paper Receipts
- Paper receipts from stores
- Invoices received by mail
- Handwritten receipts
Can be digitized if requirements met (or keep paper)
Scanner Storage Requirements
To scan paper receipts for digital storage and dispose of originals, the following requirements must be met:
1. Timestamp Attachment
A timestamp must be attached within approximately 7 business days of scanning. Alternatively, use a system that tracks modification/deletion history.
2. Resolution & Color Requirements
Resolution of 200dpi or higher, saved in color (RGB 256+ gradation each). Most smartphone cameras meet these requirements.
3. Size Information Preservation
For A4 or smaller documents, size information storage may not be required. For smartphone photos, the image should be viewable at original size or larger.
4. Search Functionality
Must be searchable by date, amount, and vendor. Range searches and combined conditions are also required.
5. Modification/Deletion History
When data is modified or deleted, the fact and content must be verifiable. Alternatively, use a system that prevents modifications/deletions.
Warning: Smartphone Photos Alone May Not Suffice
Simply taking photos with your smartphone does not meet the above requirements (especially timestamps and search). You need to use a system or app that complies with the Electronic Record Keeping Law.
Electronic Transaction Data Storage (Mandatory)
Since January 2024, data received via electronic transactions must be stored electronically. Printing and storing paper copies is no longer permitted.
Examples of Electronic Transactions
- PDF invoices/receipts sent by email
- Order confirmations from Amazon, Rakuten, etc.
- Credit card online statements
- SaaS service statements (Slack, Notion, etc.)
- EDI system transaction data
Storage Requirements
Electronic transaction data storage requires "authenticity" and "visibility." As a simplified approach, meeting one of the following will suffice:
Compliance Methods (Choose One)
- Receive data with timestamp already attached
- Attach timestamp promptly after receipt
- Use a system that prevents or logs modifications/deletions
- Establish and follow procedures for fraud prevention
How Denpyo Helps
Denpyo complies with Electronic Record Keeping Law requirements, allowing you to store receipts in a compliant way just by taking photos.
Timestamp Attachment
Automatically attaches timestamp when captured
Search Functionality
Searchable by date, amount, and vendor
Tamper Prevention
Automatically logs all modifications and deletions
7-Year Storage
Secure long-term cloud storage
