The Tax Commission's Process for Preparing a Tax Reform Proposal and the Wolf Boy

News has come out that the invoice system is about to be loosened.
And, as expected, there has been news of a similar loosening of the Electronic Bookkeeping Act.

We will introduce the news of the easing of the Electronic Bookkeeping Act and summarize the structure of the tax reform.

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Electronic Bookkeeping Act Relaxation News as of November 24, 2022

There has been some news about relaxed measures regarding the storage of electronic books and records.

Obligation to store invoices in electronic data Continued to allow paper invoices

From this year, businesses are required to store invoices and other documents exchanged with business partners via e-mail in electronic format.In consideration of small and medium-sized enterprises, which have been lagging behind, the government and ruling party are working to allow paper storage after the grace period ends at the end of next year.

In order to promote the computerization of corporate accounting and tax payment operations, the government has mandated that businesses save invoices and receipts exchanged via e-mail with business partners in electronic form starting this January (2022). In addition to requiring businesses to take measures to prevent data falsification and to provide a function that allows searching by date, amount, and business partner, the government has also established a grace period during which businesses will be allowed to retain their paper invoices and receipts through next year.

However, due to a lack of human resources required for digitization and other reasons, the government is slow to respond, especially among small and medium-sized businesses, and the ruling party is working to continue allowing paper storage after the grace period ends next year (2023).

The electronic data exchanged by e-mail is also required to be stored separately from paper data, but it does not have to be searchable to reduce the burden on the company.

The government's ruling party intends to consider this proposal in its discussions toward the year-end compilation of tax reform.

NHK WEB November 24, 2022 7:32 pm (Underlines are by the author, dates in parentheses are added by the author)

In general

  • Continue to allow paper preservation
  • No need to have a searchable feature

The news is that the company is proposing an amendment called

It is hard to say without opening the lid, but to the general public, the tax administration looks like a wolf boy.
It is the ruling party that actually makes the decision, but it will bring a bad impression, like "the tax office".

About the Tax Commission

Ruling Party and Cabinet Office

What is the Tax Commission?

The tax policy research committee of the Liberal Democratic Party would be the one reported for November 2022 as the ruling party's tax policy research committee.
It would be in the form of a tax policy outline that would be finalized after discussions with the LDP's tax policy research committee and then with Komeito's tax policy research committee.

In the press, the Tax Commission is often abbreviated as the Tax Commission.

Member of the Tax Commission

In addition to open public occasions, there are also closed meetings.
The closed-door scene is the highest decision-making body of the Tax Commission, known as the Inner

In December 2022, there are reports that Yoichi Miyazawa, Tate Shiotani, Tatsuo Fukuda, and others will serve on the committee, with about nine members.

Discussion of requests

In this context, we will discuss tax reform requests that have emerged and been compiled by ministries, agencies, and related organizations.
The list is in the form of a crossed-out list.
Some excerpts of this are as follows.

  • Accept request
  • We will consider and report back at a later date.
  • ☓ お断りする
  • ○ political Settlement

This will then be the place to decide whether to put it on the tax policy outline.

Wall ears were a thing of the past.

In front of the Corona Disaster, there were many people gathered, holding placards, and reporters were reporting by putting their ears to the wall to listen to the content.
Since the density has been ruined, it has been quietly progressing.

Timeline of ruling party bills from submission to decision

Below is the timeline from submission to decision on the ruling bill.

End of Aug.

Submission of requests from ministries and related organizations


Compilation of requests

End of November to mid-December

The ruling party presents its tax reform plan to the cabinet.
This will solidify the basic policy and prevent too much misalignment.

Late January to mid-February of the following year

Ministry of Finance and Ministry of Internal Affairs and Communications prepare the bill and submit it to the Diet.

Deliberations at the ordinary session of the Diet to be held in January

The event is held from mid-January for about 150 days, and usually ends in June.

Around the end of March

After deliberation by the House of Representatives and the House of Councillors, approval will be granted around the end of March.
The content often goes into effect on April 1.

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