noun
electronic ledger
Refers to a digital record-keeping system for financial transactions, often used in accounting or tax contexts.
電子帳簿保存法に従って、取引データを電子帳簿に記録する。
In accordance with the Electronic Bookkeeping Act, transaction data is recorded in an electronic ledger.
帳簿 is a general ledger or account book, while 電子帳簿 specifically refers to its electronic form.
Compound of 電子 (でんし, 'electronic') and 帳簿 (ちょうぼ, 'ledger, account book').