JIIMA engages in certification activities for commercially marketed software and software services through an inspection into whether each product satisfies the requirements of the Electronic Book Preservation Act and issues this certification when it is determined that the product satisfies the statutory requirements. Through the proper use of JIIMA-certified software or software services, business enterprises are able to conduct tax processing operations in compliance with the law, even without an in-depth understanding of the Electronic Book Preservation Act.
Products that have been certified can be identified easily with the certification logo shown on the package and in the product introduction pages.
FY2021 Revision of the Electronic Book Preservation Act and JIIMA Certification
Until now, business enterprises were required to apply for approval by the taxation authorities for the electronic preservation of books and records. The FY2021 revision of the Electronic Book Preservation Act eliminated this need and is expected to accelerate digitization among private businesses. However, any illegal action found in relation to the preserved electronic data, such as tampering, is heavily penalized with a heavy additional tax of 10%, etc. For this reason, the taxpayer is strongly required to preserve data properly.
Furthermore, regarding the preservation of transaction data for e-commerce, which is expected to become the mainstream form of business in the future, it is necessary after the enforcement of the Act that such transaction data be preserved as electronic data in accordance with the requirements of the Act in one form or another.
In this way, the preservation and management of transactions as electronic data has been made easier, while the penalties have become harsher. The use of software and software services certified by JIIMA is believed to be effective in averting such risks.
JIIMA Certification Schemes
Certification of Scanner Preservation Software for Statutory Requirements Under the Electronic Book Preservation Act
This scheme examines into whether commercially available software used for scanner preservation satisfies the requirements of the Electronic Book Preservation Act and certifies products that have been found to satisfy the said requirements.
Certified software simplifies administrative procedures by eliminating troublesome information reporting when applying for scanner preservation approval with the taxation authorities.
Certification of Electronic Accounting Software for Statutory Requirements
Commercially available software products for accounting data creation and preservation for tax affairs are inspected as to whether they satisfy the statutory requirements of the Electronic Book Preservation Act, with certification issued when they are found to be satisfactory.
Certification of Electronic Commerce Software for Statutory Requirements
Commercially available software and software services for transaction data preservation, when used to create an electronically exchange taxation-related documents, are inspected as to whether they satisfy the requirements of Article 7 of the revised Electronic Book Preservation Act, with certification issued when they are found to be satisfactory.
Certification of Electronic Document Software for Statutory Requirements
Commercially available software and software services for electronic data preservation, when taxation-related documents are created electronically and issued in paper form, are inspected as to whether they satisfy the requirements of Article 4-2 of the Electronic Book Preservation Act, with certification issued when they are found to be satisfactory.
Certification of Optical Disk Products for Archiving
The certification scheme of optical disk products for archiving is aimed at certification of the high quality of such optical discs by JIIMA. The long-term preservation of data is expected to be possible with the use of certified, high-quality optical discs.