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Keeping electronic invoices and receipts in Japan: the minimum for freelancers
PDF invoices sent by email, online store receipts and cloud service statements are “electronic transactions”. Since January 2024, Japanese law requires businesses, including sole proprietors and freelancers, to keep this data as electronic files instead of printing it out. This guide covers the minimum you need to do, based on NTA materials.
Three parts of the Electronic Books Act
| Part | What it covers | Required? |
|---|---|---|
| Electronic books | Keeping software-generated books and statements as data | Optional |
| Scanner storage | Scanning paper receipts | Optional |
| Electronic transaction data | Keeping transaction data you sent or received electronically | Required |
What counts as an electronic transaction
- Invoices, receipts and quotes attached to emails as PDFs
- Receipts downloaded from online stores and subscription services
- Data exchanged through cloud invoicing services or EDI
- Statements from cashless payment services
Paper receipts are not electronic transactions. Keep them on paper, or scan them under the scanner storage rules.
The rules
1. Prevent tampering
- Use timestamps or a system that records every correction and deletion, or
- Adopt internal rules for preventing improper corrections and deletions and follow them. The NTA website has a template.
For a sole proprietor, the internal rules are the easiest option.
2. Keep the data viewable
Have a computer or display and any manuals needed to show the data.
3. Make it searchable
In principle, you must be able to search by date, amount and counterparty. Search is not required if you can provide the data when a tax inspector asks for a download and either of these applies:
- Sales two tax years earlier were ¥50 million or less
- You keep printouts organized by date and counterparty
Printing alone is not allowed
For electronic transactions, the data is the original. Since January 2024, keeping only a printout is not enough. Printouts can still help you meet the search requirement.
Grace measure
If you have a reasonable cause, such as lack of staff, funds or systems, and you can provide the data or printouts during an audit, you can keep the data without meeting every requirement above. You still have to keep the data itself.
The simplest setup for freelancers
- Create one folder, for example “Electronic transactions/2026”.
- Name files by date, amount and counterparty, such as “20260315_33000_ABC-Co.pdf”.
- Write your internal rules from the NTA template.
- Save each file the day you receive it.
Some accounting and storage services are built to meet these rules. JIIMA certification is a useful sign.
Link to the ¥750,000 Blue Return deduction
From 2027, the ¥750,000 Blue Return deduction requires your books to be kept as “superior electronic books” (see the Blue Return changes). That is a separate rule, but both reward keeping accurate digital records.
Summary
- Keep invoices and receipts received electronically as electronic files.
- Internal rules are the easiest way to meet the anti-tampering requirement.
- With sales of ¥50 million or less two years earlier, search is not required if you can provide downloads on request.