什麼是電子帳簿保存法？
電子帳簿保存法是規定以電子資料保存帳簿和文件時的規則的法律。根據2024年1月的修訂，電子交易資料（透過郵件或網路收到的發票、收據等）必須以電子形式保存。
電子保存的3種類別
Electronic Transaction Data
(義務)Invoices and receipts received via email or web
範例: 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
範例: Paper receipts, Paper invoices, Paper contracts
Optional. Not required if keeping paper originals.
Electronic Books
Journals and ledgers created in accounting software
範例: Journal, General ledger, Sales/purchase records
Optional. Tax benefits available if meeting "excellent electronic book" requirements.
電子保存要求
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.
合規步驟
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符合電子帳簿保存法
- Timestamp functionality included
- Edit/deletion history recording
- Searchable by date, amount, and partner
- Secure cloud storage
小規模企業寬限措施
銷售額1000萬日圓以下的小規模企業可免除檢索功能確保要求。但仍需按日期·交易方整理保存電子資料。如能應稅務署要求提交資料，時間戳要求也可免除。
