Presenting and submitting books and records in a tax audit: how to provide electronic records, and how retention is handledThe rules for showing or lending your account books to the tax office
In July 2026 (Reiwa 8), the NTA revised two items in its FAQ on tax audit procedures: Q3 on presenting and submitting books and records, and Q5 on how to provide electronic records. Although penalties exist, the FAQ explains that in practice the purpose is explained and consent is obtained, and it sets out how to present and submit books that are kept as data.
Key points
- Refusing to present or submit books and records without a justifiable reason, or presenting or submitting books and records with false entries, may be punished by imprisonment (kokin-kei) of up to one year or a fine of up to JPY 500,000. However, the tax authorities say they do not exercise this power forcefully and proceed by explaining the purpose and obtaining consent (Q3, partly revised July 2026)
- Electronic records are presented by showing their contents on a display screen in a way that the audit officer can check them (Q5, partly revised July 2026)
- Electronic records may be submitted by one of the following: handing over a printout, copying onto media brought by the audit officer, or using e-Tax, online storage or email. At the time of submission, how the tax authorities will handle the data is explained, and it is to be discarded (deleted) once the retention period ends
- Retention (temporary custody) of books and records is done only after the need is explained and consent is obtained; they are never kept by force without consent. They are returned without delay once no longer needed
- Where necessary to confirm the fiscal year under audit, officers may ask to see books and records for other years, but the audit remains an audit of that fiscal year
What to do in practice
- Prepare so that data from electronic books or cloud accounting can be provided both by showing it on screen and by printing or copying it
- If asked to leave documents with the officer, confirm with the officer which documents will be kept and when they will be returned
People from the tax office may ask you to "please show" or "please hand over" account books and other records so they can check things. Even if you say no, they do not just take them by force. They explain the reason, and the books are left with them only after you understand and agree.
- 1. RequestThe tax officer explains why and says they would like to keep the documents
- 2. AgreementThe person understands and says yes
- 3. KeepingThe documents are kept only for as long as needed
- 4. ReturnThey are returned right away once no longer needed
Points
- If you refuse without a good reason, or hand over books with lies in them, you can be punished
- Even when they keep your books for a while, they explain why and do it only after you say it is okay
- Books they have kept are returned quickly once they are no longer needed
What the words mean
- Retention (ryuchioki)
- Keeping documents for a while so they can be checked
- Electronic records
- Data stored on a computer or similar device
- National Tax Agency (NTA): NTA: FAQ on Tax Audit Procedures (for general taxpayers) (revised July 2026 (Reiwa 8))
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.