The National Tax Agency has posted information on its website outlining the overview of a new outsourced bookkeeping guidance scheme called the 'accounting software method (compact type)' ^[1]. The notice appears within the agency's existing pages on bookkeeping and record retention requirements for individuals operating a business ^[1].

According to the agency, the record-keeping and document retention system applies to all individuals who conduct business generating business income, real estate income, or forestry income, including those who are not required to file income and special reconstruction income tax returns ^[1]. The agency also reiterated that, from the 2022 tax year onward, individuals whose miscellaneous income from such activities in the year before last exceeded 3 million yen must retain related cash and deposit transaction documents ^[1].

Taxpayers are required to record details such as the date of each transaction, the name of the counterparty (buyer or seller), and amounts for sales, purchases and expenses, though the agency notes that simplified methods—such as recording daily totals rather than each individual transaction—are permitted ^[1]. Separate simplified recording rules exist for general business income and for agricultural income, each with specific allowances for recording daily or periodic totals instead of itemized entries ^[1].

The agency also restated its document retention schedule: statutory account books recording income and necessary expenses must be kept for seven years, other voluntary business-related ledgers for five years, and supporting documents such as invoices, delivery notes, and receipts for five years ^[1]. Cash and deposit transaction documents tied to the 3 million yen miscellaneous income threshold must likewise be kept for five years ^[1].

Separately, the agency noted that starting from amended or corrected filings related to the 2023 tax year, if a tax audit finds that a taxpayer failed to keep required sales records or kept insufficient records, an additional 5% or 10% penalty may be added to the standard under-reporting or non-filing penalties ^[1]. For those new to bookkeeping or unsure how to maintain records, tax offices offer 'bookkeeping guidance sessions' explaining the system and recording methods, and further details are available via the agency's dedicated guidance pages ^[1].

The source material does not specify eligibility criteria, costs, or application procedures for the new compact-type accounting software support itself, so those planning to use outsourced bookkeeping guidance should consult the National Tax Agency's official page directly for further details ^[1].

Source credit 出典：「外部委託による記帳指導について、「会計ソフト方式（コンパクト型）」の概要等を掲載しました」（国税庁）（https://www.nta.go.jp/taxes/shiraberu/shinkoku/kojin_jigyo/index.htm#shidou）、PDL1.0（https://www.digital.go.jp/resources/open_data/public_data_license_v1.0）を加工してJapan News (j.apan.news)が作成 This article is Japan News's own English summary of the Japanese original. It has been translated and edited by Japan News; it is not an official translation, and the National Tax Agency did not write or review it.