ETC statements & the e-Storage Act — independent reference
An independent neutral reference covering Japan's Electronic Books Preservation Act (denshi-chobo) requirements for electronic-transaction records, and how ETC statements + usage certificates fit into them.
Short answer
Japan's Electronic Books Preservation Act requires electronic-transaction records to satisfy both an "integrity" condition and a "searchability" condition (date / counterparty / amount). PDF usage certificates and CSV statements downloaded from the ETC Usage Inquiry Service, plus emailed receipts, are electronic-transaction records. JTR organises these into daily PDF + CSV + email delivery; final compliance determination follows your tax advisor and the National Tax Agency.
Main e-Storage Act requirements for electronic transactions
- Integrity:Use a system that retains edit / delete history, apply a timestamp, or maintain an operating procedure document.
- Searchability:Records must be searchable by transaction date, counterparty, and amount (relaxed conditions apply for certain businesses).
- Visibility:Keep operating instructions, a display, a printer, and operating procedures on hand at the storage location.
- Retention period:~7 years standard (10 in some loss-carryover scenarios).
Recommended file-handling for ETC PDFs / CSVs
- Include date / counterparty / amount in filenames (e.g. 2026-04-15_NEXCO_East_1240.pdf) to meet the search 3-field requirement.
- Maintain a CSV index with date / counterparty / amount / referenced filename.
- Confirm the destination storage (cloud drive or accounting system) satisfies the search requirement.
- For PDFs / CSVs received by email, do not rely on the mail client's search alone — maintain an internal procedure document.
- Allow for the 15-month / 62-day retention limits and keep separate copies for the longer required period.
When JTR helps
When you want ETC statements organised in a way that helps satisfy the e-Storage Act's searchability requirement.
JTR delivers daily / weekly / monthly PDF + CSV with date / operator / amount embedded in filenames and a searchable CSV index. See free trial →