Receipts in Japan: what the law actually requires
Keeping receipts in a box isn't the same as meeting the rule. Neither is photographing everything on your phone. The 電子帳簿保存法 has specific requirements — and they're easier to meet than they look.
Short answer
Receipts are kept for 7 years under the 青色申告 (5 under white). To replace paper with an image (スキャナ保存), the file must be findable by date, amount and vendor, scanned within a deadline, in color and at good resolution, with a history of changes. Documents that arrive digital (電子取引) must be kept in electronic form.
Why this becomes a problem later
- Thermal receipts fade. Within a year or two, the paper in that box may be unreadable exactly when it's asked for.
- An expense with no proof tends to be disallowed in a review — and the tax goes up.
- A loose photo in your gallery doesn't meet the requirement to search by date, amount and vendor.
- PDFs received by e-mail (電子取引) must be kept electronically; printing and filing the paper doesn't replace the file.
How to do it right
- 1
Scan early
スキャナ保存 has an input deadline: roughly 2 months plus 7 business days from the document date. The sooner the better.
- 2
In color and legible
The image must be in color at a resolution equivalent to 200dpi or more. A receipt is 重要書類 — black and white doesn't qualify.
- 3
Make it findable
Date, amount and vendor are the three fields the rule requires to locate a document.
- 4
Preserve the history
The system must record corrections and deletions. That's what allows skipping the certified timestamp.
Common mistakes
- Photographing in black and white, or a blurry shot that misses the required resolution.
- Scanning months later and passing the スキャナ保存 input deadline.
- Printing the PDF received by e-mail and discarding the file — 電子取引 wants the electronic one.
- Keeping photos in a folder with no searchable date, amount and vendor.
How eKOJINjp helps
Every receipt kept the way the rule asks
You take the photo and eKOJINjp keeps the color image linked to its entry, searchable by date, amount and vendor, with change history and automatic checks on deadline, color and resolution. E-mail PDFs go into the same archive.
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Frequently asked questions
How many years must I keep them?
7 years under the 青色申告 and 5 under the 白色申告, counted from the filing deadline.
Can I discard the paper after scanning?
When the scan meets the スキャナ保存 requirements (deadline, color, resolution, search and history), the image takes the document's place.
What is 電子取引?
Documents you already receive in digital form, such as a PDF by e-mail. The current rule asks that they be kept electronically.
Do I need a certified timestamp?
No, provided the system keeps a history of corrections and deletions. That's the alternative route in the rule.
What resolution does the photo need?
Equivalent to 200dpi or more, in color (24-bit). A well-framed, sharp phone photo usually qualifies.
What if I scan after the deadline?
Then keep the paper: an image scanned past the input deadline doesn't replace the original.
Keep reading
Informational content based on public material from the 国税庁 (Japan's National Tax Agency). Rules can change each tax year.