Imminent digitalization of business "not in time for preparation" Tighter management will cause a move against paper in January next year Amendment of the law.

Key points for system revisions that lead to the digitization of office operations.

Amendment of the Electronic Bookkeeping Law. (January 4th year of Reiwa)

・ Abolition of prior application to the tax office chief.

・ Relaxed requirements for document storage.

・ Electronic storage is mandatory for electronic transactions.

・ Preferential treatment for electronic storage companies that meet the requirements.

Introduction of electronic invoice system (October 5th year of Reiwa)

・ Invoice is a requirement for purchase tax credit.

・ It is possible to handle expenses that are characteristic of consumption tax.

・ In the future, billing and deposit data will be automatically processed mechanically to streamline operations.

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Key points for system revisions that lead to the digitization of office operations

The rules for electronic storage of corporate books and documents are about to change significantly from next year. With the revision of the system aiming at digitization of office operations, the Digital Agency is also positioned as a flagship project. Expectations are rising that it will lead to more efficient work and the spread of telework, but there are many companies that do not respond sufficiently due to low awareness of laws and systems, and experts say that they are not ready in time. It's up. [View in graph] What is the most common telework work place? The major changes in corporate operations are the "Electronic Book Preservation Law (Electronic Book Law)", which will be amended in January 4th year of Reiwa, and the "Electronic Invoice System ", which will be introduced in October 5th . With the revision of the Electric Book Law, the procedure will be simplified and it will be easier to store documents electronically. Documents may continue to be stored, but companies that perform electronic storage that meet the requirements will receive preferential treatment such as reduction of underreporting tax on omissions and special deduction of income tax. On the other hand, data management has become stricter, and what used to be possible to print and save electronic transaction data on paper must be saved electronically. For this reason, the person in charge of Lux , which handles accounting systems , said, "Some companies with undeveloped data management systems have asked their business partners to stop electronic transactions and exchange invoices on paper. There are also movements that go against digitization. Invoice is a mechanism to write the consumption tax rate and tax amount for each item on the invoice at the time of transaction and receive a deduction. Two types of tax rates, 8% (reduced tax rate) and 10%, are mixed, and the deduction procedure is complicated.Behind the introduction is that it has become. It is also allowed to exchange invoices electronically, and the Digital Agency will make the spread of electronic invoices a pillar of its policy. In the future, the company intends to digitize the exchange of various documents such as quotation, ordering, billing and delivery, which will lead to more efficient operations. However, according to a survey by Yayoi (Chiyoda-ku, Tokyo), which handles business management systems, more than 80% of the 2,000 corporations with 30 or less employees have revised laws and systems related to digitization of office operations. There are still issues with disseminating the system, such as answering "I don't understand the contents well". (Katsusato Takagi)