Obligation to Preserve "Issued Documents" under the Electronic Bookkeeping Law | Compliance Blind Spots
The recognition that "the PDF invoice received from the other party must be stored as electronic data" is widely accepted. However, is that response truly sufficient for perfection?
◆ The "receipt" of electronic transactions includes issuance and delivery
The Electronic Bookkeeping Act defines "electronic transactions" as the receipt of electromagnetic records related to transaction information.
Breaking down the term "receipt" is key to understanding.
- "Receipt": Receiving electronic data such as invoices and receipts from business partners
- "Issuance": Issuing and delivering electronic data such as invoices and estimates to business partners
When downloading a PDF from your company's accounting system and attaching it to an email, or concluding electronic contracts through a cloud-based invoicing service, both the receiving party and the issuing party (your company) are obligated to store the data.
【Utilizing paperlogic DESKTOP for document management】
- Elimination of manual input
- Assurance of reliable searchability
- Centralized management of receipt and issuance
→ paperlogic DESKTOP addresses the challenges of complex metadata management in the storage of these issued documents.

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