![[Supervised by a Lawyer] What is the "Document Retention Period" that Companies Should Observe?](/jp/ja/sites/country/jp/files/2026-10/765192d641f7764bc658b9fe42d869b3e53940ed55d5bf8c1329d254112e62bd/348-KV.webp)
Document storage, management, and disposal
Do you know the rules?
Many documents handled by companies have legally mandated retention periods.
Disposing of documents without adhering to the "document retention period" can result in penalties. Acquire the correct knowledge and manage your documents properly.
Companies handle a great many documents. Among the documents created in the course of business activities such as accounting and general affairs, some are required to be retained for a certain period of time by various laws, such as the Companies Act, the Corporate Tax Act, the Consumption Tax Act, and the Employment Insurance Act.
Even if you think an item has served its purpose, you may be subject to penalties if you fail to preserve it for the legally mandated retention period.
Understanding document retention periods and establishing rules for document management is crucial for any company. We've compiled a list of retention periods for major company documents; please use it as a reference.
Strictly speaking, there is no legally mandated retention period, but considering the nature of the documents, they should be kept permanently rather than disposed of. In addition to the documents listed below, some companies permanently retain minutes of important meetings such as shareholder meetings, approval documents, important decision-making documents, and tax returns, separate from the legally mandated retention period.
| general affairs | articles of incorporation |
|---|---|
| Shareholder register, Stock option register/Bond register, Fractional share register, Lost share certificate register | |
| Documents related to registration and litigation (title deeds, court judgments, etc.) | |
| Documents submitted to government offices; Important documents from government offices (permits, licenses, notices, etc.) | |
| Documents relating to intellectual property rights (patent certificates, registration certificates, etc.) | |
| Notices and regulations concerning company rules and regulations | |
| Documents relating to contracts that are in perpetual force | |
| Documents concerning the acquisition and loss of important rights and property. | |
| Company newsletters, internal publications, and other important publications | |
| Important documents related to product development and design | |
| human resources | Important personnel documents |
| Agreement with the labor union |
etc.
These documents, primarily handled by general affairs and accounting departments, have legally defined retention periods under the Companies Act and other laws.
| general affairs | Minutes of the Shareholders' Meeting (kept at the head office; copies kept at branch offices must be retained for 5 years) [Companies Act, Articles 318, Paragraphs 1-3] |
|---|---|
| Minutes of the Board of Directors Meeting (Head Office Only) [Article 371, Paragraph 1 of the Companies Act] | |
| Minutes of the Board of Corporate Auditors Meeting (Head Office Only) [Article 394, Paragraph 1 of the Companies Act] | |
| Minutes of the Audit and Supervisory Committee Meeting (Head Office only) [Article 399-11, Paragraph 1 of the Companies Act] | |
Minutes of important meetings
| |
Contracts that have expired or been terminated
| |
Records of product manufacturing, processing, shipping, and sales.
| |
| accounting | Financial statements and accompanying schedules (balance sheet, income statement, etc.) [Companies Act, Articles 435, Paragraphs 2-4] |
| Important business documents (general ledger, various subsidiary ledgers, etc.) [Companies Act Article 432, Paragraph 2; Companies Act Accounting Regulations Articles 4-56] |
etc.
These documents, primarily used in accounting, have legally defined timeframes stipulated by regulations such as the Corporate Tax Enforcement Regulations and the Consumption Tax Law.
| accounting | Accounting records related to transactions (journal, cash book, fixed asset register, accounts receivable ledger, accounts payable ledger, etc.) |
|---|---|
| Documents prepared in relation to financial statements | |
| Transaction documents created for cash receipts and deposit transactions (receipts, bank passbooks, promissory notes, etc.) | |
| Supporting documents prepared in securities transactions (such as securities settlement statements and sales reports) | |
| Transaction supporting documents (invoices, contracts, quotations, etc.) | |
| Electronic records relating to transaction information in electronic transactions The above six points are covered by Articles 59 and 67 of the Enforcement Regulations of the Corporation Tax Act, and Article 4 of the Enforcement Regulations of the Act on Special Provisions for the Method of Preserving National Tax-Related Books and Documents Prepared Using Electronic Computers. | |
| Declaration of Dependents for Salaried Employees, Declaration of Dependents for Secondary Income, Declaration of Spouse Deduction for Salaried Employees, Declaration of Basic Deduction for Salaried Employees, Declaration of Insurance Premium Deduction for Salaried Employees, Declaration Regarding Receipt of Retirement Income [Income Tax Act Articles 194-196, 203, and Enforcement Regulations Articles 76-3 and 77] | |
| Declaration Form for Special Deduction for Housing Loan Interest for Salaried Employees [Article 41 of the Special Taxation Measures Act, Article 18-23 of the Enforcement Regulations of the same Act] | |
Withholding tax slip
| |
Books and invoices related to the deduction of taxable purchases, etc.
| |
| Books relating to the transfer of assets, taxable purchases, and withdrawal of taxable goods from bonded areas. [Article 50 of the Enforcement Regulations of the Consumption Tax Act] Seven years from the day following two months (or one month if the remaining assets of a corporation undergoing liquidation have been determined; the same applies in the following paragraphs 3) from the day following the last day of the taxable period in which the closure took place. |
etc.
In addition, depending on the industry, documents such as "dust concentration measurement records" (Article 26, Paragraph 8 of the Dust Hazard Prevention Regulations) and "pneumoconiosis health examination records" (Article 17, Paragraph 2 of the Pneumoconiosis Law), which are handled under occupational safety and health, must also be kept for seven years.
These documents, primarily handled by general affairs, human resources, and accounting departments, have legally defined expiration dates under laws such as the Companies Act and the Financial Transactions Act.
| general affairs | Business report (to be kept at the head office. Copies of reports kept at branch offices must be retained for 3 years) [Companies Act Article 442] |
|---|---|
| Securities Registration Statement, Securities Report, and Related Documents [Article 25 of the Financial Instruments and Exchange Act] | |
| A copy of the industrial waste manifest [Article 8-26 of the Enforcement Regulations of the Waste Management and Public Cleansing Act] | |
| Contract for the outsourcing of industrial waste disposal [Article 8-4-3 of the Enforcement Regulations of the Waste Management and Public Cleansing Act] | |
| human resources | Employee guarantees, pledges, etc.
|
| accounting | Audit report (for companies with a board of auditors, etc.; copy kept at the head office; copies kept at branch offices must be retained for 3 years) [Companies Act Article 442] |
| Accounting audit report (kept at the head office; copies kept at branch offices must be retained for 3 years) [Companies Act Article 442] | |
| Financial statements, supporting schedules, and reports that accounting advisors must keep on hand [Article 378 of the Companies Act] | |
| Copies of tax-exempt savings application forms, tax-exempt savings declaration forms, etc., kept by financial institutions, etc. [Article 48 of the Income Tax Enforcement Order, Article 13 of the Income Tax Enforcement Regulations, Article 2-21 of the Special Taxation Measures Enforcement Order, Article 3-6 of the Special Taxation Measures Enforcement Regulations] | |
| Copies of declarations for continued application of tax-exempt housing savings for overseas transferees and declarations for domestic work for overseas transferees, etc., kept by financial institutions, etc. | |
| Notices regarding retirement, etc., kept by financial institutions, etc. |
etc.
In addition, while there is no legal basis for it, it is common practice to retain memoranda, agreements, and other documents with contractual deadlines, as well as important correspondence and sent/received documents, for about five years after the contract ends.
Depending on the industry, documents such as "individual health examination records" (Labor Safety and Health Regulations Article 51), "minutes of safety committee meetings" (Labor Safety and Health Regulations Article 23), and "pneumoconiosis health examination records and X-ray images related to pneumoconiosis health examinations" (Pneumoconiosis Law Article 17), which are handled under occupational safety and health, must also be kept for five years.
These documents, primarily handled by general affairs and human resources departments, have legally defined retention periods under laws such as the Financial Instruments and Exchange Act and the Labor Standards Act. Many labor-related documents must be retained for three years from the date of their final entry or completion.
| general affairs | Quarterly reports, semi-annual reports, and amended reports (copies) [Financial Instruments and Exchange Act, Article 25, paragraphs 7 and 8] |
|---|---|
Documents related to simplified approvals and applications from government offices.
| |
General internal meeting minutes, daily work reports, simple contract-related documents, etc.
| |
Furniture and equipment register; Fire extinguishing equipment inspection documents
| |
| human resources | Employee roster |
| Documents related to hiring, dismissal, and termination of employment | |
| Documents related to disaster compensation | |
Important labor-related documents (time cards, overtime reports, various ledgers, etc.)
|
etc.
These documents, primarily handled by general affairs and human resources departments, have legally defined retention periods stipulated by laws such as the Financial Instruments and Exchange Act and the Enforcement Regulations of the Employment Insurance Act.
| general affairs | Extraordinary Report: Report on the Status of Share Repurchases and Amended Report (copy) |
|---|---|
| On-call log, received and sent documents, and other simple internal company documents. | |
| human resources | Documents related to employment insurance (such as notifications for the appointment/dismissal of an agent for employment insurance insured persons) [Article 143 of the Enforcement Regulations of the Employment Insurance Act; however, for documents related to insured persons, the period is 4 years.] |
| Documents related to health insurance and employee pension insurance (such as standard remuneration revision notices) [Health Insurance Act Enforcement Regulations Article 34, Employees' Pension Insurance Act Enforcement Regulations Article 28] |
etc.
Many documents have retention periods, making it difficult to properly track and manage them. Storing documents in paper form incurs costs for storage space and also carries the risk of document loss.
Documents for which the preservation of the original copy is mandatory must be properly managed as "paper" documents, but are you still preserving all other documents in the same old way?
Many documents can be stored electronically. Digitizing documents generally involves scanning paper documents and managing them digitally (as PDFs). The advantages of digitizing documents include reduced storage costs, the ability to quickly search for necessary documents, improved work efficiency, and prevention of document loss.
In recent years, remote work has become significantly more common due to the impact of the COVID-19 pandemic, but even under these social circumstances, going paperless remains essential.
However, digitizing documents one by one using scanners and other equipment within a company is a very time-consuming task. When proceeding with document digitization, we recommend outsourcing it to a reliable external company.
Nippon Express Security Logistics' "Document Digitization Service (Smart Scanning)" leverages our expertise in secure transportation and highly secure facilities to safely and consistently digitize important documents such as contracts and drawings through our group companies.
With Nippon Express, you can confidently entrust us with all aspects of your company's paperless transformation, from document collection and digitization to original document storage and the shredding of unwanted documents.
We offer a variety of services to flexibly meet your needs, including on-demand digitization of only what you need, and affordable services that allow you to digitize even just one file (Smart Scanning Easy). Please feel free to contact Nippon Express.
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Article supervised by: Attorney Takayuki Ogawa
Registered as a lawyer in December 2010; member of the Osaka Bar Association.
My main areas of practice include general civil matters, traffic accidents, debt restructuring and bankruptcy proceedings, family law cases (wills and inheritance issues), and juvenile cases. My hobby is shogi (Japanese chess).
