電子帳簿保存法とは？
帳簿や書類を電子データで保存する際のルールを定めた法律です。2024年1月から、電子取引データ（メールやWebで受け取った請求書・領収書）の電子保存が義務化されました。
電子保存の3つの区分
Electronic Transaction Data
(義務)Invoices and receipts received via email or web
例: Receipts from e-commerce sites, PDF invoices attached to emails, Cloud service statements
Electronic storage mandatory from January 2024. Paper storage not allowed.
Scanned Documents
Paper documents scanned or photographed for storage
例: Paper receipts, Paper invoices, Paper contracts
Optional. Not required if keeping paper originals.
Electronic Books
Journals and ledgers created in accounting software
例: Journal, General ledger, Sales/purchase records
Optional. Tax benefits available if meeting "excellent electronic book" requirements.
電子保存の要件
Timestamp Requirements(重要)
Electronic data must be timestamped within approximately 2 months + 7 business days of the transaction. Alternatively, use a system that retains edit/deletion history.
Ensuring Authenticity(重要)
Anti-tampering measures required: timestamps, system with edit/delete history, or system preventing modifications.
Search Functionality
Must be searchable by date, amount, and trading partner. Small businesses may be exempt from some requirements.
Readability
Data must be displayable on screen or printable promptly at any time.
対応の手順
Identify Target Documents
Check if you receive any electronic data via email or web. These require electronic storage.
Choose a Storage System
Select cloud services or software that comply with the law. Denpyo is compliant.
Establish Operational Rules
Define rules for when, who, and how electronic data will be stored.
Implement Storage
Save electronic data to the system promptly upon receipt. Mind timestamp requirements.
Denpyoは電子帳簿保存法に対応
- Timestamp functionality included
- Edit/deletion history recording
- Searchable by date, amount, and partner
- Secure cloud storage
小規模事業者への緩和措置
売上高1,000万円以下の事業者は、検索機能の要件が緩和されます。ただし、電子データを取引日・取引先ごとに整理して保存する必要はあります。税務調査時にデータの提出を求められた場合に対応できればOKというケースもあります。
