Requests to submit books and records data before tax audits, and tax authorities' explanation of how electronic data is handledBefore the tax office visits, you may be asked to send your account books as data first
On October 13, 2026 (Reiwa 8), the National Tax Agency published a page on initiatives concerning requests to submit books and records data in tax audits. It describes an initiative to request data submission before an on-site audit, and an initiative under which, for tax audits from July 2026 (Reiwa 8) onward, how electronic data is handled is explained when submission is requested.
- 1. Advance noticeAn on-site audit is planned and notice of the audit is given
- 2. Submission requestIn principle, books and records data is requested after advance notice
- 3. Handling explanationA written explanation is handed over, or included in the email body
- 4. Retention and deletionManaged as an administrative document and deleted after the retention period ends
Key points
- An initiative to request submission of books and records data before an on-site audit. In principle, the request is made after advance notice.
- If scheduling takes time or in similar cases, submission may be requested before the advance notice.
- In tax audits from July 2026 (Reiwa 8) onward, when requesting data, the tax authority will hand over or explain a document covering the handling of electronic data (receipt, management, deletion), the information security framework, penalties for breach of confidentiality, and so on.
- When the request is made by email, the same explanation is written in the body of the email.
- Electronic data received is kept as an administrative document. Data needed as evidence for a tax assessment is normally given a 7-year retention period and deleted once it expires.
What to do in practice
- Check that you are able to export and submit your books and records as electronic data.
- When you are contacted about an audit, check how the submission request is made and what the handling explanation says.
When the tax office comes to check a company's account books, it may ask you to send the data beforehand. The National Tax Agency has announced that it will also explain how it protects the data you send.
Points
- Before they visit, you may be asked to send your account book data
- The data you send is looked after carefully, following the rules
- After the retention period is over, it is deleted
What the words mean
- Tax audit (税務調査)
- When the tax office checks that a tax return is correct
- Books and records data (帳簿等データ)
- Account books and similar records of money coming in and going out, kept as computer data
- National Tax Agency (NTA): NTA: Initiatives on Requests to Submit Books and Records Data in Tax Audits
This article summarizes and explains materials published by government agencies and is not advice on any individual case. Rules can change, so for actual procedures and decisions always check the latest original materials and consult professionals such as tax accountants or labor and social security attorneys. English, Simplified Chinese and Traditional Chinese versions are translations prepared from the Japanese articles for convenience. If anything differs, the Japanese text and the original source take precedence.