- The Electronic Book Preservation Act in Japan will come into force on 1 January 2024.
- Businesses need to prepare written rules to prevent unauthorized corrections and deletions of electronically stored information (ESI).
- Appropriate equipment should be in place to ensure the prompt and clear output of ESI.
- If there is no system to preserve ESI, alternatives like using spreadsheet software or systematic file names can be used to enable a search function.
- It is important to be able to download electronic transaction data upon request by tax auditors.
Source: ecovis.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.