전자장부보존법이란?
전자장부보존법은 장부와 서류를 전자 데이터로 보관할 때의 규칙을 정한 법률입니다. 2024년 1월 개정으로 전자 거래 데이터(이메일이나 웹으로 받은 청구서, 영수증 등)는 전자 보관이 의무화되었습니다.
전자 보관의 3가지 구분
Electronic Transaction Data
(의무)Invoices and receipts received via email or web
예시: 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
예시: Paper receipts, Paper invoices, Paper contracts
Optional. Not required if keeping paper originals.
Electronic Books
Journals and ledgers created in accounting software
예시: Journal, General ledger, Sales/purchase records
Optional. Tax benefits available if meeting "excellent electronic book" requirements.
전자 보관 요건
Timestamp Requirements(중요)
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(중요)
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.
대응 절차
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.
Denpyo는 전자장부보존법에 대응
- Timestamp functionality included
- Edit/deletion history recording
- Searchable by date, amount, and partner
- Secure cloud storage
소규모 사업자 유예 조치
매출 1,000만 엔 이하의 소규모 사업자는 검색 기능 확보가 면제됩니다. 다만 전자 데이터를 날짜·거래처별로 정리하여 보관해야 합니다. 타임스탬프 요건도 세무서의 요청에 따라 데이터를 제출할 수 있으면 면제됩니다.
