安井享二税理士事務所
Kyoji YASUI ~Certified Public Tax Accountant Office(Zeirishi)~
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In this page, we will introduce you to the big news related to tax and accounting.
Electronic bookkeeping Act
The contents of the Electronic Bookkeeping Act have been revised.
~ Outline of the review of the electronic ledger storage system due to the 2024 tax reform ~
National Tax Agency
(Corporate number 7000012050002)
Q: What kind of system is the "electronic ledger storage system"?
A: The electronic ledger storage system refers to "books" and "receipts, invoices, financial statements, etc. (national tax documents)" that need to be preserved under tax law.
This refers to the system for storing electronic data rather than paper, and is divided into three systems.
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Storage of electronic ledgers [only for those who wish]
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Scanner storage [only for those who wish]
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Electronic transaction data storage [Corporations and individual business operators need to take action]
Persons who are required to preserve books and documents regarding self-assessed income tax and corporate tax must keep order forms, contracts, invoices, receipts, etc.
When electronic data equivalent to estimates, invoices, etc. is exchanged, the electronic data (electronic transaction data)must be saved.
*In order to prevent falsification of records, certain rules must be followed in order to save ① to ③.
You will need to satisfy the following [Securing visibility] and [Securing truthfulness] from January 2024, but it is not difficult.
① Preparation of monitors, operating instructions, etc.
② Satisfaction of search requirements
First of all, you need to satisfy ① and ②.
However, those with sales of 50 million yen or less two tax years ago, or
“Print out electronic transaction data and organize it by date and supplier.''
"Requests for downloading" electronic transaction data.
If it is possible to do so, requirement ② is not necessary.
[Ensuring authenticity]
It is possible to satisfy the requirement by “setting rules and following them.'' A sample of the administrative processing regulations is posted on the National Tax Agency website, so please refer to it.
The electronic transaction data is the original, so please save it as is.
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(This following texts are a quote from MIPRO Guide to Starting a business in Japan～startup Q&A～）
１） National txes: Income tax, Special income tax for reconstruction, Consumption tax
Local taxes: Local residence tax, Enterprise tax, Fixed property tax
Income earned by sole proprietorships are classified as business income, and income tax, localresidence tax
( in part), and enterprise tax are levied on profits after subtracting expenses from revenue(income). These
taxes are levied only when a profit is earned, so this means that no taxes are levied if a deficit is incurred, in
principle. For business income , a tax return must be filed by the taxpayer by March15 of the following year.
2)Taxation method
Taxes levied through self-assessment: Income tax, special income tax for reconstruction, Consumption tax ,
Depreciable property tax (Fixed property tax)
Taxes levied through official assessment: Residence tax, Enterprise tax, Fixed property tax (land and buildings)
3)Due date for filing returns
The business term (accounting period) for sole proprietorships is from January 1st to December31st
(calendar year taxation) of the relevant year, and the business term cannot be revised within the year.
＊Income tax Tax returns must be filed by March 15th of the following year.
＊Consumption tax Tax returns must be filed by March 31st of the following year.
４）Consumption tax：
Sole proprietorships do not have an obligation to pay consumption tax in their first business year of
commencing their business.
For the second year for sole proprietorships , a judgement of whether consumption tax is to be paid or
exempted is decided in accordance with their financial standing in their first year of business or their
first term after establishment.
5) Notifications to be submitted when commencing business:
An individual who commences their business needs to submit the following application forms. An explanation
and the due date of submission for each application form is as follows:
A)Tax office:
Income tax ①Notification of commencement or Termination of sole proprietor business: within one month
after the date of commencement of business
②Application form for approval of filing Blue Income Tax Return: In principle, by March15th of
the year for which a sole proprietor wishes to file a blue return.
③Notification of Family Employee’s Salaries of Blue Return Taxpayers: By March 15 of
the year for which a sole proprietor wishes to include family employees' salaries as business
expenses.
Withholding Income Tax: Notification of Establishment
Consumption Tax: Notification of choosing to become a Taxable Payer of Consumption Tax
６）Ｂｅｎｅｆｉｔｓ ｏｆ ｆｉｌｉｎｇ ａ ｂｌｕｅ ｒｅｔｕｒｎ
＊Ｓｐｅｃｉａｌ ｄｅｄｕｃｔｉｏｎ ｆｏｒ ｂｌｕｅ ｒｅｔｕｒｎ ｆｉｌｉｎｇ
＊Ｆａｍｉｌｙ ｅｍｐｌｏｙｅｅｓ’ salaries of blue return taxpayers
*Carry -forward deduction and carry-back refund of net loss
7) Determination of resident and non-resident classification
①Resident: Residents are those who have address in Japan, or who have resided continuously in Japan for
one year or more, and residents are categorized into permanent or non-permanent residency.
Non-permanent resident
Permanent resident
②Ｎｏｎ－ｒｅｓｉｄｅｎｔ：
Ｎｏｎ－ｒｅｓｉｄｅｎｔｓ ａｒｅ ｉｎｄiviｄｕａｌｓ ｎｏｔ ｆaｌｌｉｎｇ ｉｎｔｏ ｔｈｅ ｒｅｓｉｄｅｎｔ ｃａｔｅｇｏｒｙ
８） Ｒａｎｇｅ ｏｆ ｔａｘａｂｌｅ ｉｎｃｏｍｅ ａｃｃｏｒｄｉｎｇ ｔｏ ｒｅｓｉｄｅｎｔ ｓｔａｔｕｓ
①Ｐｅｒｍａｎｅｎｔ ｒｅｓｉｄｅｎｔ： Ａｌｌ ｉｎｃｏｍｅ ｉｓ ｔａｘａｂｌｅ
②Ｎｏｎ－ｐｅｒｍａｎｅｎｔ ｒｅｓｉｄｅｎｔ： Ｔａｘａｂｌｅ ｉｎｃｏｍｅ ｆｏｒ ｎｏｎ－permanent residents is all Japan-source
income and overseas-source income in Japan or remitted from overseas.
③Non-resident: Only Japan-source income is taxed.