Document Management
lim provides document management that complies with Japan’s Electronic Bookkeeping Act (電子帳簿保存法 / 電帳法), which requires businesses to store and manage electronic records properly.
Electronic Bookkeeping Act Overview
Since January 2024, all businesses receiving electronic transaction data (invoices, receipts via email/web) must store them electronically with:
- Searchability — by date, amount, and counterparty
- Timestamping — proof that the document existed at a specific time
- Tamper prevention — documents cannot be altered after storage
- Retention — 7 years minimum (10 years for some)
lim handles all four requirements automatically. Upload your documents and lim takes care of compliance.
List Documents
ID Type Date Amount Counterparty Entry
doc_01KG... invoice 2026-03-01 11,000 AWS je_01K3...
doc_01KH... receipt 2026-03-14 1,200 Cafe (unlinked)
doc_01KI... receipt 2026-03-15 3,400 Taxi (unlinked)
Show Document Details
lim docs show doc_01KG...
Document: doc_01KG...
File: invoice-aws-march.pdf
Type: invoice
Date: 2026-03-01
Amount: ¥11,000
Counterparty: Amazon Web Services
Timestamp: 2026-03-16T10:30:00+09:00
Hash: sha256:a1b2c3d4...
Entry: je_01K3...
Status: verified ✓
Upload Documents
# Attach a document to a journal entry
lim docs upload --file invoice-aws-march.pdf --entry je_01K3...
✅ Document uploaded: doc_01KG...
File: invoice-aws-march.pdf
Timestamp: 2026-03-16T10:30:00+09:00
Hash: sha256:a1b2c3d4...
Linked to: je_01K3... (AWS monthly)
Upload Without Linking
# Upload first, link later
lim docs upload --file receipt.jpg
✅ Document uploaded: doc_01KH...
Pending journal entry linkage.
| Field | Source | Required by |
|---|
| Date | Extracted from document or entry date | 電帳法 |
| Amount | Extracted from document or entry amount | 電帳法 |
| Counterparty | Extracted from document or vendor name | 電帳法 |
| Document type | Classified (invoice, receipt, contract) | 電帳法 |
Search Documents
Search by the required fields — date, amount, and counterparty:
# Search by counterparty
lim docs search --counterparty "AWS"
# Search by date range
lim docs search --from 2026-03-01 --to 2026-03-31
# Search by amount range
lim docs search --min 10000 --max 50000
# Combine search criteria
lim docs search --counterparty "AWS" --from 2026-01-01 --to 2026-12-31
ID Type Date Amount Counterparty Entry
doc_01KG... invoice 2026-03-01 11,000 AWS je_01K3...
doc_01KL... invoice 2026-02-01 11,000 AWS je_01J9...
doc_01KM... invoice 2026-01-01 11,000 AWS je_01H2...
Timestamping
lim timestamps every document on upload with a cryptographic hash. This proves the document existed at the recorded time and has not been modified.
# Verify a document's timestamp
lim docs verify doc_01KG...
✅ Document verified
Original hash: sha256:a1b2c3d4...
Current hash: sha256:a1b2c3d4...
Timestamp: 2026-03-16T10:30:00+09:00
Integrity: intact ✓
Documents cannot be deleted or modified once uploaded. This is by design — the Electronic Bookkeeping Act requires tamper-proof storage. If a document was uploaded in error, mark it as void instead.
Bulk Upload
lim docs upload --dir ./receipts-march/
✅ Uploaded 23 documents from ./receipts-march/
Auto-linked: 18 (matched by amount + date)
Pending: 5 (manual linkage required)
Unlinked Documents Report
Unlinked Documents
────────────────────────────────────────────────
ID File Date Amount
doc_01KH... receipt-cafe.jpg 2026-03-14 1,200
doc_01KI... receipt-taxi.jpg 2026-03-15 3,400
Compliance Report
lim docs compliance --year 2026
Document Compliance Report: 2026
────────────────────────────────────────────────
Total journal entries: 245
With documents: 230 (93.9%)
Without documents: 15 (6.1%) ⚠️
Unlinked documents: 5
Timestamp verification: All passed ✓
Retention policy: 7-year minimum ✓
Next Steps
