Three Statutory Ledgers (法定三帳簿) — Employee Register, Wage Ledger, Attendance Book

THREE STATUTORY LEDGERS (法定三帳簿)

Employee: ✓Employee name Address: Address

This document combines the three ledgers every employer in Japan must maintain under Articles 107-109 of the Labor Standards Act (労働基準法), starting from the employer's very first employee — including part-timers (arubaito). Records must be retained for 5 years (a transitional rule currently allows 3 years). Failure to maintain these ledgers can be punished by a fine of up to ¥300,000.

PART A — EMPLOYEE REGISTER (労働者名簿) 1.1. Date of birth: Date of birth Gender: Gender 1.2. Type of work: Type of work 1.3. Hire date: ✓Hire date 1.4. Termination date and reason: Termination date and reason (if applicable)

PART B — WAGE LEDGER (賃金台帳) 2.1. Pay period: Pay period covered by this ledger entry 2.2. Days and hours worked: Days and hours worked in the period 2.3. Overtime / night / holiday hours: Overtime, night-work, and holiday-work hours 2.4. Base rate and allowances: Base wage rate and allowances, by type 2.5. Deductions: Deductions, by type

PART C — ATTENDANCE BOOK (出勤簿) 3.1. Daily attendance log: Daily attendance log (start/end times, breaks, absences)

RETENTION 4.1. Retention note

— — — ⚠️ This is a boilerplate template, not legal advice. Japan's employment, consumer, and food-safety regimes are subject to phased and periodic changes — including the April 2024 expansion of mandatory items in the 労働条件通知書 (Notice of Working Conditions) under the Labor Standards Act (労働基準法), the Freelance Act (フリーランス保護法, in force since 1 November 2024), the 2020 Civil Code (民法) reform requiring a stated liability cap (極度額) in guarantor agreements (身元保証書), the Act on the Protection of Personal Information (個人情報保護法, "APPI"), the Act on Specified Commercial Transactions (特定商取引法), and the Food Sanitation Act (食品衛生法) HACCP-based sanitation management requirement — have this template reviewed and adapted by a bengoshi (弁護士) or shakai hoken rōmushi (社会保険労務士) before use, and confirm current rules at mhlw.go.jp and caa.go.jp on the date of use.