How long to keep tax records in Japan
Retention periods for employees, blue and white returns, digital records, receipts, and invoices.
Blue-return books and most business records are generally kept seven years (some categories five); white-return taxpayers have five- and seven-year obligations; consumption-tax invoices are kept seven years; and medical receipts for a filed deduction are kept five years.
Effective: 2026-01-01 to 2026-12-31
Professional review pending — treat as draft and confirm with the authorities.
Key points
- Blue return: books and key records generally seven years (some five).
- White return: five- and seven-year retention obligations still apply.
- Consumption-tax invoices and books: seven years.
- Medical receipts for a filed deduction: five years.
The retention periods
For a blue-return sole proprietor, journals, ledgers, and most supporting documents are generally kept seven years, with some categories (certain receipts) five. White-return taxpayers also face five- and seven-year obligations. Consumption-tax records — books and the invoices needed for input credits — are generally kept seven years. Employees keep their withholding certificates and, for a filed medical deduction, receipts for five years.
Digital records
Under the electronic-record rules, invoices and documents you receive electronically generally must be preserved electronically — you cannot simply print and discard the digital original. Keep a consistent, searchable filing system, because the retention clock runs from the filing deadline and applies across audit, refund, and loss-carryforward periods.
Who this is for
- Freelancers and landlords
- Anyone claiming deductions with receipts
What this is not
- Corporate record-retention rules
- Electronic invoices generally must be kept electronically; printing and discarding the original can breach the rules.
Frequently asked questions
Do I need to file a tax return in Japan?
Many employees do not, because tax is settled by year-end adjustment (年末調整). You generally must file (確定申告) if you have side income over ¥200,000, two or more employers, self-employment income, sizeable investment or crypto gains, or you want to claim deductions like large medical costs or a first-year mortgage credit. Filing season is Feb 16 – Mar 15 via e-Tax. When unsure, check the NTA guidance or ask a 税理士.