什么是电子账簿保存法？
电子账簿保存法是规定以电子数据保存账簿和文件时的规则的法律。根据2024年1月的修订，电子交易数据（通过邮件或网络收到的发票、收据等）必须以电子形式保存。
电子保存的3种类别
Electronic Transaction Data
(义务)Invoices and receipts received via email or web
示例: 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
示例: Paper receipts, Paper invoices, Paper contracts
Optional. Not required if keeping paper originals.
Electronic Books
Journals and ledgers created in accounting software
示例: Journal, General ledger, Sales/purchase records
Optional. Tax benefits available if meeting "excellent electronic book" requirements.
电子保存要求
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.
合规步骤
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符合电子账簿保存法
- Timestamp functionality included
- Edit/deletion history recording
- Searchable by date, amount, and partner
- Secure cloud storage
小规模企业宽限措施
销售额1000万日元以下的小规模企业可免除检索功能确保要求。但仍需按日期·交易方整理保存电子数据。如能应税务署要求提交数据，时间戳要求也可免除。
