[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"article:denshi-chouho":3},{"meta":4,"markdown":99,"quiz":100},{"type":5,"articleId":6,"slug":7,"title":8,"titleEn":9,"category":10,"summary":11,"publishedAt":12,"image":13,"vocabulary":14,"quizId":98},"article","law-denshi-chouho","denshi-chouho","電子帳簿保存法 — スキャナ保存と電子取引保存の対応","Electronic Books Preservation Act — Scanner Storage and Electronic Transaction Compliance","law","Comprehensive guide to Japan's Electronic Books Preservation Act (電子帳簿保存法) covering the three preservation categories — electronic ledger preservation (電子帳簿等保存), scanner preservation of paper documents (スキャナ保存), and mandatory preservation of electronic transaction data (電子取引データ保存, fully effective January 2024). Explains timestamp and tamper-evidence (訂正削除履歴) requirements, the three search criteria (date \u002F amount \u002F counterparty), the dual mandates of authenticity (真実性) and visibility (可視性), JIIMA-certified software, and what engineers and finance teams must implement to remain compliant.\n","2026-04-27T00:00:00Z","https:\u002F\u002Fimages.yamiyomi.com\u002Flaw-denshi-chouho.png",[15,20,24,28,33,37,41,45,50,54,58,62,66,70,74,78,82,86,90,94],{"word":16,"reading":17,"meaning":18,"level":19},"電子帳簿","でんしちょうぼ","electronic ledger","N1",{"word":21,"reading":22,"meaning":23,"level":19},"保存法","ほぞんほう","preservation act",{"word":25,"reading":26,"meaning":27,"level":19},"国税","こくぜい","national tax",{"word":29,"reading":30,"meaning":31,"level":32},"関係","かんけい","related","N3",{"word":34,"reading":35,"meaning":36,"level":19},"帳簿","ちょうぼ","ledger",{"word":38,"reading":39,"meaning":40,"level":32},"書類","しょるい","documents",{"word":42,"reading":43,"meaning":44,"level":19},"電磁的","でんじてき","electromagnetic",{"word":46,"reading":47,"meaning":48,"level":49},"記録","きろく","record","N2",{"word":51,"reading":52,"meaning":53,"level":19},"真実性","しんじつせい","authenticity",{"word":55,"reading":56,"meaning":57,"level":19},"可視性","かしせい","visibility",{"word":59,"reading":60,"meaning":61,"level":19},"訂正","ていせい","correction",{"word":63,"reading":64,"meaning":65,"level":49},"削除","さくじょ","deletion",{"word":67,"reading":68,"meaning":69,"level":19},"履歴","りれき","history",{"word":71,"reading":72,"meaning":73,"level":49},"検索","けんさく","search",{"word":75,"reading":76,"meaning":77,"level":19},"要件","ようけん","requirement",{"word":79,"reading":80,"meaning":81,"level":49},"取引","とりひき","transaction",{"word":83,"reading":84,"meaning":85,"level":19},"認証","にんしょう","certification",{"word":87,"reading":88,"meaning":89,"level":19},"罰則","ばっそく","penalty",{"word":91,"reading":92,"meaning":93,"level":19},"重加算税","じゅうかさんぜい","heavy additional tax",{"word":95,"reading":96,"meaning":97,"level":19},"経過措置","けいかそち","transitional measure","law-denshi-chouho-quiz","\n::heading\n[電子帳簿保存法]{でんしちょうぼほぞんほう:Electronic Books Preservation Act:N1}とは\n\n#en\nWhat is the Electronic Books Preservation Act?\n::\n\n::para\n[電子帳簿保存法]{でんしちょうぼほぞんほう:Electronic Books Preservation Act:N1}は、[国税]{こくぜい:national tax:N2}[関係]{かんけい:related:N3}[帳簿]{ちょうぼ:ledgers:N1}[書類]{しょるい:documents:N3}を[電磁的]{でんじてき:electromagnetic:N1}[記録]{きろく:record:N2}（[電子]{でんし:electronic:N5}データ）で[保存]{ほぞん:preserve:N1}することを[認める]{みとめる:permit:N3}[法律]{ほうりつ:law:N2}で、1998[年]{ねん:year:N5}に[制定]{せいてい:enacted:N3}されました。[紙]{かみ:paper:N4}での[保存]{ほぞん:preservation:N1}を[原則]{げんそく:default:N2}としていた[従来]{じゅうらい:traditional:N1}の[制度]{せいど:system:N3}に[対]{たい:contrast:N3}し、[一定]{いってい:certain:N3}の[要件]{ようけん:requirements:N3}を[満たせば]{みたせば:if satisfied:N3}[電子]{でんし:electronic:N5}データのまま[保存]{ほぞん:preserve:N1}できる、[企業]{きぎょう:company:N1}の[ペーパーレス]{:paperless}[化]{か:-ization:N3}を[推進]{すいしん:promote:N1}するための[法律]{ほうりつ:law:N2}です。\n\n#en\nThe Electronic Books Preservation Act, enacted in 1998, permits national-tax-related ledgers and documents to be preserved as electromagnetic records (electronic data). In contrast to the traditional system where paper preservation was the default, this law promotes corporate paperless adoption by allowing data to remain in electronic form when certain requirements are met.\n::\n\n::para\n2022[年]{ねん:year:N5}1[月]{がつ:January:N5}の[改正]{かいせい:amendment:N2}で[要件]{ようけん:requirements:N3}が[大幅]{おおはば:significantly:N2}に[緩和]{かんわ:relaxed:N1}され、[税務署]{ぜいむしょ:tax office:N2}への[事前]{じぜん:advance:N4}[承認]{しょうにん:approval:N2}[制度]{せいど:requirement:N3}が[廃止]{はいし:abolished:N1}されました。[一方]{いっぽう:on the other hand:N4}で、「[電子]{でんし:electronic:N5}[取引]{とりひき:transaction:N3}データの[電子]{でんし:electronic:N5}[保存]{ほぞん:preservation:N1}」が[義務]{ぎむ:mandatory:N1}[化]{か:-ization:N3}され、2[年]{ねん:years:N5}の[宥恕]{ゆうじょ:grace:N1}[期間]{きかん:period:N3}を[経]{へ:after:N3}て、2024[年]{ねん:year:N5}1[月]{がつ:January:N5}から[完全]{かんぜん:fully:N3}[施行]{しこう:enforced:N1}されています。\n\n#en\nThe January 2022 amendment significantly relaxed requirements and abolished the prior tax-office pre-approval system. At the same time, electronic preservation of electronic transaction data became mandatory, and after a two-year grace period this requirement has been fully enforced since January 2024.\n::\n\n::callout\n[試験]{しけん:exam:N4}・[実務]{じつむ:practice:N3}[頻出]{ひんしゅつ:frequently tested:N1}：[電子]{でんし:electronic:N5}[取引]{とりひき:transaction:N3}データの[電子]{でんし:electronic:N5}[保存]{ほぞん:preservation:N1}は[任意]{にんい:optional:N3}ではなく**[義務]{ぎむ:mandatory:N1}**。[紙]{かみ:paper:N4}[出力]{しゅつりょく:print-out:N4}[保存]{ほぞん:preservation:N1}は[原則]{げんそく:in principle:N2}[認められません]{みとめられません:not permitted:N3}。\n\n#en\nFrequently tested: electronic preservation of electronic transaction data is NOT optional — it is MANDATORY. Printing them out and keeping paper copies is in principle NOT permitted.\n::\n\n::heading\n[3]{さん:three}つの[保存]{ほぞん:preservation:N1}[区分]{くぶん:categories:N2}\n\n#en\nThe Three Preservation Categories\n::\n\n::para\n[電子帳簿保存法]{でんしちょうぼほぞんほう:Electronic Books Preservation Act:N1}は、[対象]{たいしょう:scope:N2}となる[書類]{しょるい:documents:N3}と[保存]{ほぞん:preservation:N1}[方法]{ほうほう:method:N3}に[応じて]{おうじて:depending on:N1}、3つの[区分]{くぶん:categories:N2}に[分かれて]{わかれて:divided into:N5}います。それぞれで[要件]{ようけん:requirements:N3}と[義務]{ぎむ:obligations:N1}が[異なり]{ことなり:differ:N1}、[実務]{じつむ:practice:N3}[対応]{たいおう:response:N1}も[別々]{べつべつ:separately:N4}に[考える]{かんがえる:consider:N4}[必要]{ひつよう:necessary:N3}があります。\n\n#en\nThe Act divides preservation into three categories based on the document type and preservation method. Each has different requirements and obligations, and practical implementation must be considered separately for each.\n::\n\n::heading\n①[電子]{でんし:electronic:N5}[帳簿]{ちょうぼ:ledger:N1}[等]{とう:etc.:N3}[保存]{ほぞん:preservation:N1}\n\n#en\n(1) Electronic Ledger Preservation\n::\n\n::para\n[最初]{さいしょ:first:N3}から[コンピュータ]{:computer}で[作成]{さくせい:created:N3}した[帳簿]{ちょうぼ:ledgers:N1}（[仕訳帳]{しわけちょう:journal:N1}・[総勘定元帳]{そうかんじょうもとちょう:general ledger:N1}・[現金]{げんきん:cash:N3}[出納帳]{すいとうちょう:cashbook:N1}など）や[決算]{けっさん:financial closing:N2}[関係]{かんけい:related:N3}[書類]{しょるい:documents:N3}を、[電子]{でんし:electronic:N5}データのまま[保存]{ほぞん:preserve:N1}する[区分]{くぶん:category:N2}です。[任意]{にんい:optional:N3}[制度]{せいど:system:N3}であり、[紙]{かみ:paper:N4}[出力]{しゅつりょく:print-out:N4}[保存]{ほぞん:preservation:N1}も[引き続き]{ひきつづき:still:N3}[認められます]{みとめられます:permitted:N3}。\n\n#en\nThis category covers ledgers originally created on computer (journals, general ledger, cashbooks, etc.) and financial closing documents, preserved as electronic data. This category is OPTIONAL — printing and preserving on paper continues to be permitted.\n::\n\n::para\n2022[年]{ねん:year:N5}[改正]{かいせい:amendment:N2}で「[優良]{ゆうりょう:high-quality:N3}な[電子]{でんし:electronic:N5}[帳簿]{ちょうぼ:ledgers:N1}」と「その[他]{た:other:N3}の[電子]{でんし:electronic:N5}[帳簿]{ちょうぼ:ledgers:N1}」の2[段階]{だんかい:tier:N2}に[再編]{さいへん:reorganized:N2}されました。[優良]{ゆうりょう:high-quality:N3}な[電子]{でんし:electronic:N5}[帳簿]{ちょうぼ:ledgers:N1}（[訂正]{ていせい:correction:N1}・[削除]{さくじょ:deletion:N1}[履歴]{りれき:history:N1}が[残る]{のこる:remain:N3}・[相互]{そうご:mutual:N3}[関連性]{かんれんせい:relevance:N3}・[検索]{けんさく:search:N1}[機能]{きのう:functionality:N3}を[満たす]{みたす:satisfy:N3}）として[届出]{とどけで:notification:N2}を[出す]{だす:submit:N5}と、[過少]{かしょう:underreported:N3}[申告]{しんこく:tax filing:N3}[加算税]{かさんぜい:additional tax:N2}が5%[軽減]{けいげん:reduced:N2}される[インセンティブ]{:incentive}があります（[国税]{こくぜい:national tax:N2}[通則法]{つうそくほう:General Law:N2}65[条]{じょう:Article:N1}）。\n\n#en\nThe 2022 amendment reorganized this into two tiers: \"high-quality electronic ledgers\" and \"other electronic ledgers.\" Filing a notification as a high-quality electronic ledger (one that retains correction\u002Fdeletion history, has mutual relevance among data, and satisfies search functionality) provides an incentive of a 5% reduction in the underreporting additional tax (Article 65 of the General Tax Law).\n::\n\n::heading\n②[スキャナ]{:scanner}[保存]{ほぞん:preservation:N1}\n\n#en\n(2) Scanner Preservation\n::\n\n::para\n[紙]{かみ:paper:N4}で[受領]{じゅりょう:received:N2}・[作成]{さくせい:created:N3}した[国税]{こくぜい:national tax:N2}[関係]{かんけい:related:N3}[書類]{しょるい:documents:N3}（[請求書]{せいきゅうしょ:invoice:N1}・[領収書]{りょうしゅうしょ:receipt:N2}・[契約書]{けいやくしょ:contract:N1}など）を[スキャナ]{:scanner}や[スマートフォン]{:smartphone}で[読み取って]{よみとって:scan:N3}[電子]{でんし:electronic:N5}データに[変換]{へんかん:convert:N2}し、[原本]{げんぽん:original:N3}を[廃棄]{はいき:discard:N1}できる[区分]{くぶん:category:N2}です。これも[任意]{にんい:optional:N3}[制度]{せいど:system:N3}ですが、[要件]{ようけん:requirements:N3}は[厳格]{げんかく:strict:N1}です。\n\n#en\nThis category covers paper documents received or created (invoices, receipts, contracts, etc.) that are scanned with a scanner or smartphone, converted to electronic data, and after which the originals may be discarded. This is also OPTIONAL but its requirements are strict.\n::\n\n::callout\n[スキャナ]{:scanner}[保存]{ほぞん:preservation:N1}の[主]{おも:main:N4}な[要件]{ようけん:requirements:N3}：(1)[入力]{にゅうりょく:input:N4}[期限]{きげん:deadline:N3}（[速やか]{すみやか:promptly:N3}＝[最長]{さいちょう:up to:N3}2[ヶ月]{かげつ:months:N5}+[概ね]{おおむね:approximately:N1}7[営業日]{えいぎょうび:business days:N2}）、(2)[解像度]{かいぞうど:resolution:N2}200dpi[以上]{いじょう:or more:N4}・[カラー]{:color}[画像]{がぞう:image:N2}（[赤]{あか:red:N4}[緑]{みどり:green:N2}[青]{あお:blue:N4}[各]{かく:each:N2}256[階調]{かいちょう:gradations:N2}）、(3)[タイムスタンプ]{:timestamp}[付与]{ふよ:apply:N3}（または[訂正]{ていせい:correction:N1}[削除]{さくじょ:deletion:N1}[履歴]{りれき:log:N1}が[残る]{のこる:remain:N3}[システム]{:system}）、(4)[検索]{けんさく:search:N1}[要件]{ようけん:requirements:N3}（[日付]{ひづけ:date:N3}・[金額]{きんがく:amount:N2}・[取引先]{とりひきさき:counterparty:N3}）。\n\n#en\nMain scanner preservation requirements: (1) input deadline (promptly = up to 2 months + approximately 7 business days); (2) resolution at least 200 dpi, color (256 gradations each for R\u002FG\u002FB); (3) timestamp application (or a system that retains correction\u002Fdeletion history); (4) search requirements (date \u002F amount \u002F counterparty).\n::\n\n::heading\n③[電子]{でんし:electronic:N5}[取引]{とりひき:transaction:N3}データ[保存]{ほぞん:preservation:N1}（[義務]{ぎむ:mandatory:N1}）\n\n#en\n(3) Electronic Transaction Data Preservation (MANDATORY)\n::\n\n::para\n[最初]{さいしょ:from the start:N3}から[電子]{でんし:electronic:N5}データで[授受]{じゅじゅ:exchange:N1}した[取引]{とりひき:transaction:N3}[情報]{じょうほう:information:N3}（[メール]{:email}[添付]{てんぷ:attached:N1}の[請求書]{せいきゅうしょ:invoice:N1}[PDF]{:PDF}、[EDI]{:EDI}[取引]{とりひき:transaction:N3}、[クラウド]{:cloud}[サービス]{:service}での[取引]{とりひき:transaction:N3}、[Amazon]{:Amazon}や[楽天]{:Rakuten}での[購入]{こうにゅう:purchase:N1}データなど）は、[電子]{でんし:electronically:N5}のまま[保存]{ほぞん:preserve:N1}することが[義務]{ぎむ:mandatory:N1}です。[紙]{かみ:paper:N4}で[出力]{しゅつりょく:print out:N4}しても、[電子]{でんし:electronic:N5}[原本]{げんぽん:original:N3}も[併せて]{あわせて:together:N1}[保存]{ほぞん:preserve:N1}しなければなりません。\n\n#en\nTransaction information that was exchanged electronically from the start (PDF invoices attached to email, EDI transactions, cloud-service transactions, purchase data from Amazon\u002FRakuten, etc.) MUST be preserved electronically. Even if you print it out, you still need to preserve the electronic original alongside.\n::\n\n::para\n2024[年]{ねん:year:N5}1[月]{がつ:January:N5}から[完全]{かんぜん:fully:N3}[義務化]{ぎむか:mandated:N1}されており、[宥恕]{ゆうじょ:grace:N1}[措置]{そち:measure:N1}は[終了]{しゅうりょう:ended:N2}しました。ただし、[相当]{そうとう:reasonable:N3}の[理由]{りゆう:reason:N3}があり、[出力]{しゅつりょく:printed:N4}[書面]{しょめん:document:N3}と[ダウンロード]{:download}に[応じる]{おうじる:respond to:N1}[体制]{たいせい:system:N3}を[整えれば]{ととのえれば:if maintained:N1}、[新]{しん:new:N4}[猶予]{ゆうよ:deferral:N1}[措置]{そち:measure:N1}として[電子]{でんし:electronic:N5}[データ]{:data}の[ままの]{:as-is}[保存]{ほぞん:preservation:N1}は[継続]{けいぞく:continue:N1}しつつも、[検索]{けんさく:search:N1}[要件]{ようけん:requirements:N3}を[満たさなくて]{みたさなくて:without satisfying:N3}も[認められます]{みとめられます:permitted:N3}。\n\n#en\nThis has been fully mandated since January 2024 and the grace period has ended. However, under the new deferral measure, if there is a reasonable reason and the business maintains the ability to respond to printed-document and download requests, electronic data preservation continues to be required, but it is permitted without satisfying the search requirements.\n::\n\n::heading\n[真実性]{しんじつせい:authenticity:N3}と[可視性]{かしせい:visibility:N1}の2[本]{ほん:two:N5}[柱]{はしら:pillars:N2}\n\n#en\nThe Two Pillars: Authenticity and Visibility\n::\n\n::para\n[電子帳簿保存法]{でんしちょうぼほぞんほう:Act:N1}の[要件]{ようけん:requirements:N3}は、[電子]{でんし:electronic:N5}データの「[真実性]{しんじつせい:authenticity:N3}の[確保]{かくほ:assurance:N1}」と「[可視性]{かしせい:visibility:N1}の[確保]{かくほ:assurance:N1}」という2つの[観点]{かんてん:perspectives:N3}に[整理]{せいり:organized:N1}できます。これは[紙]{かみ:paper:N4}[書類]{しょるい:documents:N3}と[同等]{どうとう:equivalent:N3}の[信頼性]{しんらいせい:reliability:N3}を[電子]{でんし:electronic:N5}データに[与える]{あたえる:confer:N3}ための[根本]{こんぽん:fundamental:N2}[原則]{げんそく:principle:N2}です。\n\n#en\nThe Act's requirements can be organized around two perspectives: ensuring authenticity and ensuring visibility of electronic data. These are the fundamental principles for conferring on electronic data the same level of reliability as paper documents.\n::\n\n::callout\n[真実性]{しんじつせい:authenticity:N3}の[確保]{かくほ:assurance:N1}：[改ざん]{かいざん:tampering:N2}されていないことを[担保]{たんぽ:guarantee:N1}する[措置]{そち:measure:N1}。[具体的]{ぐたいてき:specifically:N3}には①[タイムスタンプ]{:timestamp}[付与]{ふよ:application:N3}、②[訂正]{ていせい:correction:N1}・[削除]{さくじょ:deletion:N1}[履歴]{りれき:log:N1}が[残る]{のこる:remain:N3}（または[訂正]{ていせい:correction:N1}[削除]{さくじょ:deletion:N1}が[できない]{:cannot do}）[システム]{:system}、③[訂正]{ていせい:correction:N1}[削除]{さくじょ:deletion:N1}[防止]{ぼうし:prevention:N2}に[関する]{かんする:concerning:N3}[事務処理]{じむしょり:operational:N3}[規程]{きてい:rules:N3}の[備付け]{そなえつけ:maintenance:N3}、のいずれか1つを[満たす]{みたす:satisfy:N3}[必要]{ひつよう:required:N3}があります。\n\n#en\nEnsuring authenticity: measures guaranteeing the data has not been tampered with. Specifically, you must satisfy one of: (1) timestamp application; (2) a system that retains correction\u002Fdeletion history (or in which correction\u002Fdeletion is not possible); (3) maintenance of operational rules concerning prevention of correction and deletion.\n::\n\n::callout\n[可視性]{かしせい:visibility:N1}の[確保]{かくほ:assurance:N1}：[税務]{ぜいむ:tax:N2}[調査]{ちょうさ:audit:N2}[等]{とう:etc.:N3}の[際]{さい:occasion:N3}に[速やか]{すみやか:promptly:N3}に[確認]{かくにん:verify:N3}できる[状態]{じょうたい:state:N1}にしておくこと。①[ディスプレイ]{:display}・[プリンタ]{:printer}・[操作]{そうさ:operation:N1}[マニュアル]{:manual}の[備付け]{そなえつけ:provision:N3}、②[システム]{:system}[概要書]{がいようしょ:overview document:N1}の[備付け]{そなえつけ:provision:N3}、③[検索]{けんさく:search:N1}[機能]{きのう:functionality:N3}（[日付]{ひづけ:date:N3}・[金額]{きんがく:amount:N2}・[取引先]{とりひきさき:counterparty:N3}の3[項目]{こうもく:items:N1}）の[確保]{かくほ:assurance:N1}、が[必要]{ひつよう:required:N3}です。\n\n#en\nEnsuring visibility: keeping data in a state that can be promptly verified during tax audits. Required: (1) provision of display, printer, and operation manuals; (2) provision of a system overview document; (3) ensuring search functionality (date \u002F amount \u002F counterparty — three items).\n::\n\n::heading\n[検索]{けんさく:search:N1}[要件]{ようけん:requirements:N3}の[詳細]{しょうさい:details:N1}\n\n#en\nSearch Requirements in Detail\n::\n\n::para\n[検索]{けんさく:search:N1}[要件]{ようけん:requirements:N3}は、[原則]{げんそく:default:N2}として①[取引]{とりひき:transaction:N3}[年月日]{ねんがっぴ:date:N5}、②[取引]{とりひき:transaction:N3}[金額]{きんがく:amount:N2}、③[取引先]{とりひきさき:counterparty:N3}の3[項目]{こうもく:items:N1}での[検索]{けんさく:search:N1}が[可能]{かのう:possible:N3}であることが[求められます]{もとめられます:required:N3}。さらに、[日付]{ひづけ:date:N3}と[金額]{きんがく:amount:N2}は[範囲]{はんい:range:N1}[指定]{してい:specification:N3}（[from]{:from}-[to]{:to}）、[2]{に:two}つ[以上]{いじょう:or more:N4}の[項目]{こうもく:items:N1}を[組み合わせた]{くみあわせた:combined:N3}[検索]{けんさく:search:N1}も[可能]{かのう:possible:N3}でなければなりません。\n\n#en\nBy default, search must be possible by three items: (1) transaction date, (2) transaction amount, (3) counterparty. Furthermore, date and amount must support range queries (from–to), and combined searches across two or more items must also be possible.\n::\n\n::callout\n[緩和]{かんわ:relaxation:N1}[措置]{そち:measure:N1}：[基準]{きじゅん:base:N1}[期間]{きかん:period:N3}（2[期]{き:periods:N3}[前]{まえ:prior:N5}）の[売上高]{うりあげだか:revenue:N4}が5,000[万円]{まんえん:10,000 yen:N5}[以下]{いか:or less:N4}の[小規模]{しょうきぼ:small-scale:N1}[事業者]{じぎょうしゃ:business:N4}は、[税務]{ぜいむ:tax:N2}[調査]{ちょうさ:audit:N2}[時]{じ:at the time of:N5}に[ダウンロード]{:download}に[応じる]{おうじる:agree:N1}ことを[条件]{じょうけん:condition:N1}に、[検索]{けんさく:search:N1}[要件]{ようけん:requirements:N3}は[全]{ぜん:fully:N3}[免除]{めんじょ:exempted:N1}されます。さらに2024[年]{ねん:year:N5}1[月]{がつ:January:N5}からは、5,000[万円]{まんえん:10,000 yen:N5}[超]{ちょう:exceeding:N2}の[事業者]{じぎょうしゃ:business:N4}でも、[出力]{しゅつりょく:printed:N4}[書面]{しょめん:documents:N3}を[整然]{せいぜん:neatly:N1}・[明瞭]{めいりょう:clearly:N1}に[提示]{ていじ:present:N1}できれば[同様]{どうよう:same:N3}に[免除]{めんじょ:exempted:N1}されます。\n\n#en\nRelief measure: small-scale businesses with base-period (two periods prior) revenue of 50 million yen or less are fully exempted from the search requirements provided they agree to respond to download requests during tax audits. Since January 2024, even businesses exceeding 50 million yen are similarly exempted if they can present printed documents neatly and clearly.\n::\n\n::heading\n[タイムスタンプ]{:timestamp}の[役割]{やくわり:role:N3}\n\n#en\nThe Role of Timestamps\n::\n\n::para\n[タイムスタンプ]{:timestamp}は、[時刻]{じこく:time:N3}[認証]{にんしょう:authentication:N1}[業務]{ぎょうむ:service:N3}の[認定]{にんてい:accreditation:N3}（[一般財団法人]{いっぱんざいだんほうじん:general incorporated foundation:N2}[日本]{にほん:Japan:N5}データ[通信]{つうしん:Communications:N3}[協会]{きょうかい:Association:N2}＝[JADAC]{:JADAC}）を[受けた]{うけた:certified:N3}[時刻]{じこく:time:N3}[認証]{にんしょう:authentication:N1}[業務]{ぎょうむ:service:N3}（[TSA]{:TSA}）が[発行]{はっこう:issue:N4}するものを[使用]{しよう:use:N4}します。データに[タイムスタンプ]{:timestamp}を[付与]{ふよ:apply:N3}することで、[その]{その:that}[時刻]{じこく:time:N3}に[その]{その:that}データが[存在]{そんざい:exist:N3}したこと（[存在]{そんざい:existence:N3}[証明]{しょうめい:proof:N1}）と、[その]{その:that}[時刻]{じこく:time:N3}[以降]{いこう:after:N3}に[改ざん]{かいざん:tampering:N2}されていないこと（[非改ざん]{ひかいざん:non-tampering:N2}[証明]{しょうめい:proof:N1}）が[担保]{たんぽ:guaranteed:N1}されます。\n\n#en\nTimestamps must be issued by Time Stamp Authorities (TSA) accredited by the Japan Data Communications Association (JADAC) for time-authentication services. Applying a timestamp to data guarantees that the data existed at that time (proof of existence) and that it has not been tampered with since (proof of non-tampering).\n::\n\n::para\n2022[年]{ねん:year:N5}[改正]{かいせい:amendment:N2}で、[タイムスタンプ]{:timestamp}[付与]{ふよ:application:N3}[期限]{きげん:deadline:N3}は[最長]{さいちょう:up to:N3}「[約]{やく:approximately:N3}2[ヶ月]{かげつ:months:N5}+[概ね]{おおむね:approximately:N1}7[営業日]{えいぎょうび:business days:N2}」まで[延長]{えんちょう:extended:N2}されました。また、[訂正]{ていせい:correction:N1}・[削除]{さくじょ:deletion:N1}[履歴]{りれき:history:N1}が[残る]{のこる:retained:N3}[クラウド]{:cloud}[サービス]{:service}（[訂正]{ていせい:correction:N1}・[削除]{さくじょ:deletion:N1}が[できない]{:cannot do}[システム]{:system}を[含む]{ふくむ:including:N2}）を[利用]{りよう:use:N3}する[場合]{ばあい:case:N3}は、[タイムスタンプ]{:timestamp}[付与]{ふよ:application:N3}は[不要]{ふよう:unnecessary:N3}になりました。\n\n#en\nThe 2022 amendment extended the timestamp application deadline up to \"approximately 2 months + approximately 7 business days.\" Additionally, when using cloud services that retain correction\u002Fdeletion history (including systems where correction\u002Fdeletion is not possible), timestamp application is no longer required.\n::\n\n::heading\n[JIIMA]{:JIIMA}[認証]{にんしょう:certification:N1}[ソフト]{:software}の[活用]{かつよう:utilization:N3}\n\n#en\nUtilizing JIIMA-Certified Software\n::\n\n::para\n[公益社団法人]{こうえきしゃだんほうじん:public interest corporation:N1}[日本]{にほん:Japan:N5}[文書]{ぶんしょ:Document:N4}[情報]{じょうほう:Information:N3}[マネジメント]{:Management}[協会]{きょうかい:Association:N2}（[JIIMA]{:JIIMA}）は、[電子]{でんし:electronic:N5}[帳簿]{ちょうぼ:ledger:N1}・[書類]{しょるい:document:N3}[ソフト]{:software}が[電子帳簿保存法]{でんしちょうぼほぞんほう:Act:N1}の[要件]{ようけん:requirements:N3}を[満たす]{みたす:meets:N3}ことを[認証]{にんしょう:certify:N1}する[制度]{せいど:program:N3}を[運営]{うんえい:operate:N2}しています。[認証]{にんしょう:certified:N1}[製品]{せいひん:products:N1}は[国税庁]{こくぜいちょう:National Tax Agency:N2}の[サイト]{:site}でも[公表]{こうひょう:published:N3}され、[実務]{じつむ:practice:N3}では[認証]{にんしょう:certified:N1}[ソフト]{:software}を[選定]{せんてい:select:N3}することで[要件]{ようけん:requirements:N3}[充足]{じゅうそく:satisfaction:N1}の[判断]{はんだん:judgment:N3}が[容易]{ようい:easy:N3}になります。\n\n#en\nThe Japan Image and Information Management Association (JIIMA) operates a certification program confirming that electronic-ledger and document software meets the Act's requirements. Certified products are also published on the National Tax Agency's website. In practice, selecting certified software makes the determination of requirement compliance easy.\n::\n\n::callout\n[認証]{にんしょう:certification:N1}[区分]{くぶん:categories:N2}：①[電子]{でんし:electronic:N5}[帳簿]{ちょうぼ:ledger:N1}[ソフト]{:software}[法的]{ほうてき:legal:N3}[要件]{ようけん:requirements:N3}[認証]{にんしょう:certification:N1}、②[電子]{でんし:electronic:N5}[書類]{しょるい:document:N3}[ソフト]{:software}[認証]{にんしょう:certification:N1}、③[スキャナ]{:scanner}[保存]{ほぞん:preservation:N1}[ソフト]{:software}[認証]{にんしょう:certification:N1}、④[電子]{でんし:electronic:N5}[取引]{とりひき:transaction:N3}[ソフト]{:software}[認証]{にんしょう:certification:N1}、⑤[アーカイブ]{:archive}[用]{よう:use:N4}[ソフト]{:software}[認証]{にんしょう:certification:N1}の5[つ]{つ:five}があります。\n\n#en\nJIIMA certification has five categories: (1) electronic ledger software legal-requirements certification; (2) electronic document software certification; (3) scanner-preservation software certification; (4) electronic transaction software certification; (5) archive software certification.\n::\n\n::heading\n[実務]{じつむ:practice:N3}[対応]{たいおう:response:N1}：[電子]{でんし:electronic:N5}[取引]{とりひき:transaction:N3}データの[管理]{かんり:management:N2}\n\n#en\nPractical Implementation: Managing Electronic Transaction Data\n::\n\n::para\n[実務]{じつむ:practice:N3}で[最も]{もっとも:most:N3}[重要]{じゅうよう:important:N3}なのは、[電子]{でんし:electronic:N5}[取引]{とりひき:transaction:N3}データを[体系的]{たいけいてき:systematically:N1}に[保存]{ほぞん:preserve:N1}する[ワークフロー]{:workflow}の[構築]{こうちく:building:N2}です。[多く]{おおく:many:N4}の[企業]{きぎょう:companies:N1}が[直面]{ちょくめん:face:N3}する[課題]{かだい:challenge:N2}は、[請求書]{せいきゅうしょ:invoice:N1}[PDF]{:PDF}が[個人]{こじん:individual:N2}の[メール]{:email}[ボックス]{:inbox}に[散在]{さんざい:scattered:N3}し、[統一]{とういつ:unified:N1}した[保管]{ほかん:storage:N1}と[検索]{けんさく:search:N1}が[困難]{こんなん:difficult:N3}になることです。\n\n#en\nThe most important practical task is building a workflow that systematically preserves electronic transaction data. The challenge many companies face is that invoice PDFs end up scattered across individuals' email inboxes, making unified storage and searching difficult.\n::\n\n::para\n[推奨]{すいしょう:recommended:N1}される[対応]{たいおう:approach:N1}は、(1)[電子]{でんし:electronic:N5}[取引]{とりひき:transaction:N3}データを[一元]{いちげん:centralized:N4}[保存]{ほぞん:preserve:N1}する[クラウド]{:cloud}[ストレージ]{:storage}や[専用]{せんよう:dedicated:N2}[ソフト]{:software}を[導入]{どうにゅう:introduce:N2}、(2)[ファイル名]{ファイルめい:filename:N5}に[日付]{ひづけ::N3}・[金額]{きんがく:amount:N2}・[取引先]{とりひきさき:counterparty:N3}を[含める]{ふくめる:include:N2}（または[インデックス]{:index}[ファイル]{:file}を[作成]{さくせい:create:N3}）、(3)[事務処理]{じむしょり:operational:N3}[規程]{きてい:rules:N3}を[整備]{せいび:prepare:N1}し、[訂正]{ていせい:correction:N1}・[削除]{さくじょ:deletion:N1}の[ルール]{:rules}を[明確]{めいかく:clear:N3}にする、という3つです。\n\n#en\nThe recommended approach is threefold: (1) introduce cloud storage or dedicated software for centralized preservation; (2) include date, amount, and counterparty in filenames (or create an index file); (3) prepare operational rules and clarify rules for correction and deletion.\n::\n\n::heading\n[罰則]{ばっそく:penalties:N1}と[リスク]{:risk}\n\n#en\nPenalties and Risks\n::\n\n::para\n[電子帳簿保存法]{でんしちょうぼほぞんほう:Act:N1}の[要件]{ようけん:requirements:N3}を[満たさない]{みたさない:fail to satisfy:N3}[電子]{でんし:electronic:N5}[取引]{とりひき:transaction:N3}データの[保存]{ほぞん:preservation:N1}が[行われた]{おこなわれた:done:N5}[場合]{ばあい:case:N3}、[青色]{あおいろ:blue-form:N4}[申告]{しんこく:return:N3}の[承認]{しょうにん:approval:N2}[取消し]{とりけし:revocation:N3}の[対象]{たいしょう:subject:N2}になる[可能性]{かのうせい:possibility:N3}があります（[ただし]{:however}、[直ちに]{ただちに:immediately:N3}[取消し]{とりけし:revoked:N3}とはならず、[全体]{ぜんたい:overall:N3}を[勘案]{かんあん:considered:N1}して[判断]{はんだん:judged:N3}）。また、[隠蔽]{いんぺい:concealment:N1}や[仮装]{かそう:disguise:N1}があった[場合]{ばあい:case:N3}には、[重加算税]{じゅうかさんぜい:heavy additional tax:N2}が[通常]{つうじょう:normal:N3}より10%[加重]{かじゅう:increased:N3}されます（[電子帳簿保存法]{でんしちょうぼほぞんほう:Act:N1}8[条]{じょう:Article:N1}5[項]{こう:Paragraph:N1}）。\n\n#en\nIf electronic transaction data is preserved in a way that fails to satisfy the Act's requirements, blue-form return approval may potentially be revoked (though revocation is not immediate and is judged considering the overall situation). Additionally, in cases of concealment or disguise, the heavy additional tax is increased by 10% above normal (Article 8, Paragraph 5).\n::\n\n::callout\n[エンジニア]{:engineer}[視点]{してん:perspective:N1}：[社内]{しゃない:internal:N3}[システム]{:system}を[設計]{せっけい:design:N2}する[際]{さい:when:N3}、[電子]{でんし:electronic:N5}[取引]{とりひき:transaction:N3}データ（[請求書]{せいきゅうしょ:invoice:N1}・[受注]{じゅちゅう:order:N3}データ・[EDI]{:EDI}など）の[保存]{ほぞん:storage:N1}[ロジック]{:logic}は[電子帳簿保存法]{でんしちょうぼほぞんほう:Act:N1}の[要件]{ようけん:requirements:N3}（[訂正]{ていせい:correction:N1}・[削除]{さくじょ:deletion:N1}[ログ]{:log}、[検索]{けんさく:search:N1}[インデックス]{:index}、7[年]{ねん:years:N5}の[保存]{ほぞん:retention:N1}[期間]{きかん:period:N3}）を[必ず]{かならず:always:N3}[考慮]{こうりょ:consider:N1}してください。[後付け]{あとづけ:retrofitting:N3}の[対応]{たいおう:response:N1}は[コスト]{:cost}が[高く]{たかく:high:N5}つきます。\n\n#en\nEngineer's perspective: when designing internal systems, the storage logic for electronic transaction data (invoices, order data, EDI, etc.) must always consider the Act's requirements (correction\u002Fdeletion logs, search indexes, the 7-year retention period). Retrofitting compliance is costly.\n::\n\n::heading\n[まとめ]{まとめ:summary}\n\n#en\nSummary\n::\n\n::callout\n[要点]{ようてん:key points:N3}：①3[区分]{くぶん:categories:N2}（[電子]{でんし:electronic:N5}[帳簿]{ちょうぼ:ledger:N1}・[スキャナ]{:scanner}・[電子]{でんし:electronic:N5}[取引]{とりひき:transaction:N3}）。②[電子]{でんし:electronic:N5}[取引]{とりひき:transaction:N3}データの[電子]{でんし:electronic:N5}[保存]{ほぞん:preservation:N1}は2024[年]{ねん:year:N5}1[月]{がつ:January:N5}から[完全]{かんぜん:fully:N3}[義務化]{ぎむか:mandated:N1}。③[要件]{ようけん:requirements:N3}=[真実性]{しんじつせい:authenticity:N3}（[タイムスタンプ]{:timestamp}or[訂正]{ていせい:correction:N1}[削除]{さくじょ:deletion:N1}[履歴]{りれき:log:N1}）+[可視性]{かしせい:visibility:N1}（[検索]{けんさく:search:N1}3[項目]{こうもく:items:N1}）。④[小規模]{しょうきぼ:small-scale:N1}[事業者]{じぎょうしゃ:business:N4}には[検索]{けんさく:search:N1}[要件]{ようけん:requirement:N3}[免除]{めんじょ:exemption:N1}あり。⑤[JIIMA]{:JIIMA}[認証]{にんしょう:certified:N1}[ソフト]{:software}を[選ぶ]{えらぶ:choose:N3}と[安全]{あんぜん:safe:N3}。⑥[隠蔽]{いんぺい:concealment:N1}・[仮装]{かそう:disguise:N1}は[重加算税]{じゅうかさんぜい:heavy additional tax:N2}+10%。\n\n#en\nKEY POINTS: (1) Three categories (electronic ledger \u002F scanner \u002F electronic transaction). (2) Electronic preservation of electronic transaction data has been fully mandated since January 2024. (3) Requirements = authenticity (timestamp or correction\u002Fdeletion log) + visibility (3 search items). (4) Small-scale businesses have search-requirement exemption. (5) Choose JIIMA-certified software for safety. (6) Concealment \u002F disguise = heavy additional tax + 10%.\n::\n",{"id":98,"title":101,"titleEn":102,"topicPath":10,"questions":103},"電子帳簿保存法確認テスト","Electronic Bookkeeping Preservation Act Check Test",[104,131,150,173,196,217],{"id":105,"articleId":6,"question":106,"options":109,"correctLabel":123,"explanation":126,"tags":129},"law-denshi-chouho-quiz-q01",{"en":107,"jp":108},"Which is NOT among the three categories of the Electronic Bookkeeping Preservation Act?","[電子帳簿保存法]{でんしちょうぼほぞんほう}の[3つ]{みっつ}の[区分]{くぶん}に[該当]{がいとう}しないものは？",[110,114,118,122],{"label":111,"jp":112,"en":113},"ア","[電子帳簿等保存]{でんしちょうぼとうほぞん}","electronic books storage",{"label":115,"jp":116,"en":117},"イ","[スキャナ保存]{すきゃなほぞん}","scanner storage",{"label":119,"jp":120,"en":121},"ウ","[電子取引保存]{でんしとりひきほぞん}","electronic transaction storage",{"label":123,"jp":124,"en":125},"エ","[音声保存]{おんせいほぞん}","audio storage",{"en":127,"jp":128},"The Act defines three categories: electronic books, scanner storage, and electronic transactions.","[電子帳簿保存法]{でんしちょうぼほぞんほう}は[電子帳簿等保存]{でんしちょうぼとうほぞん}・[スキャナ保存]{すきゃなほぞん}・[電子取引保存]{でんしとりひきほぞん}の[3区分]{さんくぶん}を[定]{さだ}めているとされます。",[130],"categories",{"id":132,"articleId":6,"question":133,"options":136,"correctLabel":119,"explanation":145,"tags":148},"law-denshi-chouho-quiz-q02",{"en":134,"jp":135},"Which storage method became fully mandatory from January 2024?","[2024年1月]{にせんにじゅうよねんいちがつ}から[全面義務化]{ぜんめんぎむか}された[保存方式]{ほぞんほうしき}は？",[137,138,139,142],{"label":111,"jp":112,"en":113},{"label":115,"jp":116,"en":117},{"label":119,"jp":140,"en":141},"[電子取引]{でんしとりひき}データの[電子保存]{でんしほぞん}","electronic preservation of e-transaction data",{"label":123,"jp":143,"en":144},"[紙保存]{かみほぞん}","paper storage",{"en":146,"jp":147},"From January 2024, documents received\u002Fsent via electronic transactions (email, EDI, cloud) must in principle be stored electronically.","[2024年1月]{にせんにじゅうよねんいちがつ}より[電子取引]{でんしとりひき}（[メール]{めーる}・[EDI]{いーでぃーあい}・[クラウド]{くらうど}）で[受領]{じゅりょう}・[送付]{そうふ}した[書類]{しょるい}は[原則]{げんそく}として[電子保存]{でんしほぞん}が[義務]{ぎむ}とされます。",[149],"2024-mandatory",{"id":151,"articleId":6,"question":152,"options":155,"correctLabel":115,"explanation":168,"tags":171},"law-denshi-chouho-quiz-q03",{"en":153,"jp":154},"For scanner storage, the deadline for applying a timestamp is in principle?","[スキャナ保存]{すきゃなほぞん}における[タイムスタンプ]{たいむすたんぷ}の[付与期限]{ふよきげん}は[原則]{げんそく}として？",[156,159,162,165],{"label":111,"jp":157,"en":158},"[1営業日]{いちえいぎょうび}","1 business day",{"label":115,"jp":160,"en":161},"[最長]{さいちょう}[約]{やく}2[か月]{かげつ}＋[7営業日以内]{ななえいぎょうびいない}","up to ~2 months + 7 business days",{"label":119,"jp":163,"en":164},"[1年以内]{いちねんいない}","within 1 year",{"label":123,"jp":166,"en":167},"[期限]{きげん}なし","no deadline",{"en":169,"jp":170},"Eased by the 2022 reform: timestamps must be applied within roughly 2 months + 7 business days. Where the system retains correction\u002Fdeletion history, the timestamp itself may be unnecessary.","[2022年改正]{にせんにじゅうにねんかいせい}で[緩和]{かんわ}され、[最長]{さいちょう}[約]{やく}2[か月]{かげつ}＋[概]{おおむ}ね[7営業日以内]{ななえいぎょうびいない}に[タイムスタンプ]{たいむすたんぷ}を[付与]{ふよ}する[必要]{ひつよう}があるとされます。[訂正削除]{ていせいさくじょ}の[履歴]{りれき}が[残]{のこ}る[システム]{しすてむ}を[使用]{しよう}する[場合]{ばあい}は[タイムスタンプ自体]{たいむすたんぷじたい}が[不要]{ふよう}となるケースもあります。",[172],"timestamp",{"id":174,"articleId":6,"question":175,"options":178,"correctLabel":111,"explanation":191,"tags":194},"law-denshi-chouho-quiz-q04",{"en":176,"jp":177},"Which is part of the three search requirements for electronic transaction storage?","[電子取引保存]{でんしとりひきほぞん}における[検索要件]{けんさくようけん}の[3項目]{さんこうもく}に[該当]{がいとう}するものは？",[179,182,185,188],{"label":111,"jp":180,"en":181},"[取引年月日]{とりひきねんがっぴ}・[取引金額]{とりひききんがく}・[取引先]{とりひきさき}","transaction date \u002F amount \u002F counterparty",{"label":115,"jp":183,"en":184},"[商品名]{しょうひんめい}・[数量]{すうりょう}・[単価]{たんか}","product \u002F quantity \u002F unit price",{"label":119,"jp":186,"en":187},"[担当者名]{たんとうしゃめい}・[部署名]{ぶしょめい}・[役職]{やくしょく}","person in charge \u002F department \u002F title",{"label":123,"jp":189,"en":190},"[配送先]{はいそうさき}・[配送方法]{はいそうほうほう}・[到着予定日]{とうちゃくよていび}","delivery address \u002F method \u002F ETA",{"en":192,"jp":193},"Search requirements: must enable search by transaction date, amount, and counterparty. Small businesses may be subject to relaxed measures.","[検索要件]{けんさくようけん}として[「取引年月日]{とりひきねんがっぴ}[」]{}[「取引金額]{とりひききんがく}[」]{}[「取引先]{とりひきさき}[」]{}の[3項目]{さんこうもく}での[検索]{けんさく}が[可能]{かのう}でなければならないとされます。[小規模事業者]{しょうきぼじぎょうしゃ}は[緩和措置]{かんわそち}の[対象]{たいしょう}になる[ケース]{けーす}もあります。",[195],"search-requirement",{"id":197,"articleId":6,"question":198,"options":201,"correctLabel":123,"explanation":213,"tags":216},"law-denshi-chouho-quiz-q05",{"en":199,"jp":200},"Which is NOT a measure ensuring 'authenticity' in electronic transaction storage?","[電子取引保存]{でんしとりひきほぞん}に[おける]{:in}[「真実性]{しんじつせい}[」]{}を[確保]{かくほ}する[措置]{そち}に[該当]{がいとう}しないものは？",[202,204,207,210],{"label":111,"jp":203,"en":172},"[タイムスタンプ付与]{たいむすたんぷふよ}",{"label":115,"jp":205,"en":206},"[訂正削除]{ていせいさくじょ}の[履歴]{りれき}が[残]{のこ}るシステム[利用]{りよう}","use of system retaining correction\u002Fdeletion history",{"label":119,"jp":208,"en":209},"[事務処理規程]{じむしょりきてい}の[策定]{さくてい}・[運用]{うんよう}","establishing and operating administrative regulations",{"label":123,"jp":211,"en":212},"[紙印刷]{かみいんさつ}での[保管]{ほかん}","preserving as paper printouts",{"en":214,"jp":215},"Preserving as paper printouts is in principle no longer permitted from January 2024. Authenticity measures are timestamping, retaining correction\u002Fdeletion history, or establishing administrative regulations — one of these.","[紙印刷]{かみいんさつ}での[保管]{ほかん}は[2024年]{にせんにじゅうよねん}[1月以降]{いちがついこう}は[原則]{げんそく}[認]{みと}められなくなったとされます。[真実性確保措置]{しんじつせいかくほそち}は[タイムスタンプ]{たいむすたんぷ}・[訂正削除履歴]{ていせいさくじょりれき}・[事務処理規程]{じむしょりきてい}のいずれかとされています。",[53],{"id":218,"articleId":6,"question":219,"options":222,"correctLabel":115,"explanation":235,"tags":238},"law-denshi-chouho-quiz-q06",{"en":220,"jp":221},"What is the most direct impact of violating the Electronic Bookkeeping Preservation Act?","[電子帳簿保存法]{でんしちょうぼほぞんほう}に[違反]{いはん}した[場合]{ばあい}の[最]{もっと}も[直接的]{ちょくせつてき}な[影響]{えいきょう}は？",[223,226,229,232],{"label":111,"jp":224,"en":225},"[即罰金]{そくばっきん}","immediate fine",{"label":115,"jp":227,"en":228},"[青色申告承認]{あおいろしんこくしょうにん}の[取消]{とりけし}・[重加算税]{じゅうかさんぜい}10%[加重]{かじゅう}など","revocation of blue-form filing approval, +10% heavy additional tax, etc.",{"label":119,"jp":230,"en":231},"[即逮捕]{そくたいほ}","immediate arrest",{"label":123,"jp":233,"en":234},"[影響]{えいきょう}なし","no impact",{"en":236,"jp":237},"On violation, blue-form filing approval may be revoked, and where concealment or fabrication is found, an additional 10% may be added on top of the heavy additional tax.","[違反]{いはん}した[場合]{ばあい}は[青色申告承認取消]{あおいろしんこくしょうにんとりけし}や、[隠蔽]{いんぺい}・[仮装]{かそう}が[認]{みと}められた[場合]{ばあい}は[重加算税]{じゅうかさんぜい}に[10%加重]{じゅっぱーせんとかじゅう}されるなどの[影響]{えいきょう}があるとされます。",[89]]