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Electronic Preservation System

The National Tax Agency released the leaflet which explains the outline of the amendments of electronic preservation system under the 2021 Tax Reform.

National Tax Agency released the leaflet about amendment of electronic preservation system

By virtue of the 2021 tax reform, the requirements of the electronic preservation system for national tax-related account books/documents and the scanner preservation system for national tax-related documents, etc. were drastically amended.

On 31 May 2021, the National Tax Agency released the leaflet (Japanese only) which explains the outline of those amendments and also includes previously unavailable information from relevant laws.

We have set out in this e-Tax News the unavailable information from relevant laws in relation to the 'pre-approval system by the competent tax office', 'reduced rate of additional tax for understatement' and 'validity of approval received before 1 January 2022'.

KPMG Japan e-Tax News No.233

e-Tax News

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