On 17 July 2019, Japan’s National Tax Agency (NTA) published supplementary clarifications to the country’s electronic document preservation (e-document) regulations, which were amended through the 2019 tax reform enacted on 27 March 2019. In addition, the NTA has established consultation desks to address taxpayer enquiries regarding e-document preservation, continuing a trend of progressive steps by the agency to increase e-document preservation among taxpayers. The changes to the regulations generally apply as from 30 September 2019.
Source: Deloitte
