Last time, I wrote about Electronic Books Maintenance Act which is introduced from 2022/1/1. However, on December 10, 2021, the ruling parties in Japan announced additionally about this topic.

My original article is about following link.
https://en.tamura-cpafirm.jp/columns/electronic-books-maintenance-act/

The change point is that two year transitional measures for implementation of new mandatory rules for e-storage of data conducted electronically.

The reason for this announcement is that most small and middle size company did not have enough time to cope with this rule, so the government decided to set two year transitional measures.

For other 2022 Japan tax reform proposal, following PwC link is useful to catch up.
https://www.pwc.com/jp/en/taxnews/pdf/jtu-20211220-en.pdf