ETC statements & the e-Storage Act — independent reference
An independent, neutral reference covering Japan's Electronic Books Preservation Act (denshi-chōbo) requirements for electronic-transaction records and how ETC statements and 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 (electronic-transaction records)
- 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-procedure manuals on hand at the storage location.
- Retention period:Seven years as standard (ten years in some loss-carryforward scenarios).
File-handling best practices for ETC usage reports and certificates
- Include date, counterparty, and amount in filenames (e.g., 2026-04-15_NEXCO_East_1240.pdf) so that filename search alone satisfies the three-field requirement.
- Maintain a CSV index with date, counterparty, amount, and referenced filename (four or more columns).
- Confirm that your storage system (cloud drive or accounting software) meets the search requirements.
- For PDFs and CSVs received by email, do not rely on the mail client's search alone—establish an internal procedure document.
- Account for the 15-month and 62-day retention limits and keep separate copies for the full 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 →