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Japan Toll Receipts

ETC statement retention periods — independent reference

For ETC Corporate Cards, the ETC Usage Inquiry Service does not issue an invoice-compliant usage certificate. Refer to the applicable monthly invoice issued under the NEXCO or card arrangement.

Short answer

The ETC Usage Inquiry Service typically retains ~15 months of statements + PDF certificates. ETC Corporate Cards typically retain ~62 days. Under Japan's Electronic Books Preservation Act, electronic-transaction records are generally required to be kept for 7 years (10 in some loss-carryover cases). You must save what you need separately. JTR organises a MEISAI-registered account's records into daily PDF + CSV + email delivery to support that retention.

Retention comparison

SourceRetentionNotes
ETC利用照会サービス(個人・一般法人)~15 monthsDownload PDFs / CSVs early
ETCコーポレートカード~62 daysWatch reflection timing
クレジットカード会社の利用明細Varies by issuerTypically a few years via web or postal statements
e-Storage Act (electronic transactions)In principle 7 years (10 years when loss carryforward applies)Stored in a searchable form by date / counterparty / amount
Corporate Tax Act / Income Tax Act (books and records)In principle 7 yearsStandard retention period for books and records

※ Specific periods, requirements, and exceptions follow the National Tax Agency and each official service. This is a 2026-05 general independent reference.

E-Storage Act search requirements

Electronic-transaction records must generally be retrievable by transaction date, counterparty, and amount. Simply dropping PDFs or CSVs into a folder may not meet the searchability requirement.

  • Include date, counterparty, and amount in the filename (e.g., 2026-04-15_NEXCO_East_1240.pdf)
  • Maintain an index file (CSV or accounting-system list) searchable by date, counterparty, and amount
  • Confirm that your storage system provides compliant search functionality

When JTR helps

When you want long-term records independent of the 15-month / 62-day retention windows.
JTR delivers daily PDF + CSV + email delivery from a MEISAI-registered account. See free trial →

Independent reference only—not tax or accounting advice. Specific retention periods and requirements follow the National Tax Agency and your tax advisor. JTR has no capital, business, official-app, certified-partner, or data-integration relationship with the National Tax Agency, any tax advisor, the MEISAI Inquiry Service office, expressway operators, or ETC card issuers.

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