tax-ebookkeeping-context

Electronic Bookkeeping Act Context (Electronic Bookkeeping Context)

This skill provides context regarding the requirements and compliance status of the Electronic Bookkeeping Act.

Provision of Information on the Electronic Bookkeeping Act

When responding to questions regarding the Electronic Bookkeeping Act,references/electronic-bookkeeping.md load and perform the following:

1. Explain by distinguishing the three categories (electronic bookkeeping etc. preservation, scanner preservation, electronic transaction data preservation)
2. Confirm and provide guidance on the mandatory electronic transaction data preservation (from January 1, Reiwa 6)
3. Explain the relationship between the requirements for superior electronic books and the 650,000 yen deduction (from Reiwa 9, 750,000 yen deduction)
4. Confirm shinkoku's compliance status with the Electronic Bookkeeping Act (satisfying both general and superior requirements)
5. Provide practical guidance for sole proprietors (the minimum that must be done)

Reference files

File	Content
references/electronic-bookkeeping.md	The three categories of the Electronic Bookkeeping Act, requirements, grace measures, shinkoku compliance status, Reiwa 9 amendment support