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: GenderMaleFemaleOther / prefer not to say 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​