1-0-0. Things to check before using the accounting application.
This section provides a summary of the necessary responses and operational methods in relation to the revision of laws and regulations when using the accounting application.
Please read this document before using the application, as it is designed to give you a general understanding of the operation and responses.
２．What are transaction documents?
３．How to Store Transaction Documents by Receipt Form
５．Links to Information Sessions
１．Changes that will occur as a result of the full obligation to comply with the revision of the ”電子帳簿保存法”.
Until now, it has been permitted to print out invoices and other documents (transaction documents) on paper and store them even if they were received in electronic format.
However, due to the revision of the ”電子帳簿保存法”, from January 1, 2024 onward, invoices, etc. (transaction documents) received in electronic format must be kept in electronic format.
２．What are transaction documents?
The table below summarizes specifically which transaction documents are subject to electronic storage as a result of the revision of the ”電子帳簿保存法”.
The documents required for accounting procedures of the University can be classified into the following categories.
Transaction documents: Documents required by law to be kept.
Supplemental documents: Documents required for internal processing by regulations, etc.
| No. | document-name | Transaction documents | Supplemental documents |
| 1 | Invoices/Receipts | 〇 | |
| 2 | Delivery note | 〇 | |
| 3 | Quotation | 〇 | |
| 4 | Purchase Order | 〇 | |
| 5 | Contracts | 〇 | |
| 6 | Event records | 〇 | |
| 7 | Replacement expense reimbursement form | 〇 | |
| 8 | Travel and transportation expense reimbursement statement | 〇 | |
| 9 | Flight certificates and ticket stubs | 〇 | |
| 10 | Delivery receipts received electronically and printed out on paper for acceptance inspection. | 〇 |
３．How to Store Transaction Documents by Receipt Form
With the diversification of business partners, there are cases where transaction documents are received in a variety of patterns.
Below is a summary of the receipt formats and whether electronic storage is required.
| No. | Patterns | Storage Format | Supplementary information |
| 1 | Invoices, etc. received via email, etc. | Electronic | |
| 2 | Invoices, etc. downloaded from the website. | Electronic | |
| 3 | Since this is a transaction for which no receipt is issued, I took a screenshot of my online banking transfer details. | Electronic | The transaction must be legible and accurate.
Screenshots are available only if you are unable to store the data on your PC or smartphone. ・The print button is displayed on the screen, and the data can be output as a PDF file for storage. |
| 4 | Invoices received on paper and scanned into electronic format. | Paper | Scanner storage is not supported, so paper originals must be processed and stored. |
| 5 | When the same invoice is received both electronically and in paper form. | Electronic or Paper | If the contents are identical and there is no agreement with the counterparty as to which is the original, there is no problem as long as one of the forms is kept. |
| 6 | Emails with transaction information in the body of the message. | Electronic | |
| 7 | Handwritten invoices were scanned by the vendor and sent in electronic data format (PDF). | Electronic | If handwritten invoices, etc. are not received in paper form and only electronic data is received, the data is stored electronically. |
| 8 | Delivery slip received electronically, printed out on paper for acceptance inspection, and stamped with an acceptance inspection seal. | Electronic or Paper | This is treated as a supplemental document. The delivery slip (paper) after the acceptance inspection seal has been affixed is,・Scan and send it electronically. ・Send it in paper form.No problem in either case. |
４．Frequently Asked Questions
The following is an excerpt from a particularly frequently asked question.
Q
For transactions for which no receipt was issued, we used to submit downloaded credit card statements or net banking transaction details in PDF format to the research expense management section. In that case, I had crossed out transactions that had nothing to do with the transaction in question or irrelevant items, but is it not allowed to do so in the future?
A
In principle, please send the PDF as received (as downloaded) to the research expense budget management section without processing. If you have no choice but to black out any information other than transaction information (transaction date, amount, counterparty, transaction details, etc.), please make sure that the unprocessed file can be submitted immediately in the event of an inquiry from an internal or external audit or other such institution.
Q
There seem to be cases where an electronic receipt obtained through a Web transaction cannot be addressed. What should I do in the case of an electronic receipt without an address?
A
In principle, an address is required.
Only in the following cases, it is exceptionally acceptable to process the electronic receipt with a blank address.
If the receipt is issued electronically and the address cannot be set (entered or changed) in the relevant business’s system.
(e.g.) Amazon receipts fall under the exceptional case because all addresses are blank and cannot be set on Amazon’s website.
Q
Can I apply for business trip-related transaction documents using the accounting application?
A
Please attach the business trip-related transaction documents to e-Trip and proceed with the application.
Please note that transaction documents attached to e-Trip must also comply with the revision of the Electronic Bookkeeping Act, so transaction documents received electronically on or after January 1, 2024 must be stored electronically. Please be sure to attach electronic files.
Q
I have executed a public research grant. Both invoices and delivery receipts were issued electronically.
A
In the case of transactions financed by public research funds/public education funds, acceptance inspection is required.
In this case, the following actions are required
(1) Attach the electronic file of the delivery note to the application for accounting application.
(2) Print out the delivery note on paper and receive acceptance inspection (sealed with an acceptance inspection seal)
(3) Submit the application via the accounting application and send the delivery slip with the acceptance stamp to the research expense management office.
Q
I would like a secretary with a laboratory to apply for the accounting application on my behalf.
A
Yes, a secretarial user of the financial system can submit an application on our behalf. Please consult with the research fund management section regarding the application of secretarial users.
Please note that students are not allowed to be secretarial users.
５．Links to Information Sessions
Links to videos, documents, and QAs from the November 2023 “Briefing on Changes in the Handling of Accounting Vouchers due to the 電子帳簿保存法”.
≫Briefing Video
※Approx. 20 min.
