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2021 Tax Reform Proposals - Amendments to the Electronic Preservation System

Amendments to the Electronic Preservation System

The ruling coalition agreed on the ‘Outline of the 2021 Tax Reform Proposals’ (Proposal) on 10 December 2020 and the Cabinet decided the Proposal on 21 December 2020.

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We have set out the KPMG Japan Tax Newsletter featuring a brief summary of the Proposal for the revisions to the electronic preservation system for account books, etc.

Contents

  1. Preservation System for National Tax-Related Account Books and Documents by Electromagnetic Records
  2. Scanner Preservation System for National Tax-Related Documents
  3. Preservation System for Electromagnetic Records related to Transaction Information of Electronic Transactions
  4. Timing of Application

Japan TAX Newsletter

© 2021 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. © 2021 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.


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