Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
As of 1 January 2022, Japan’s Electronic Bookkeeping Act (ERRL) eliminated the requirement for physical copies of financial documents, including receipts and invoices. The law introduced clear guidelines to ensure compliance with electronic storage practices.
Key requirements include:
- Tamper-proof measures: digital records must be timestamped to prevent alterations;
- Structured format: documents should be systematically stored in an orderly manner;
- Searchable functionality: records must be easily retrievable for auditing purposes.
Rydoo has obtained an audit report confirming compliance with Japan’s Electronic Record Retention Law (ERRL). Reach out to our team to request a copy.
Last changed 2026-01-26