「民間事業者等が行う書面の保存等における情報通信の技術の利用に関する法律」は、2004年11月19日に成立し、2005年4月1日に施行されました。
この法律により、電子文書がこれまでの「共有情報」という位置付けから「裁判で使える証拠」とできるようになりました。
民間への紙による文書保存義務について、医療機関のカルテなど、原則全て電子保存を容認（運転免許証、損益計算書や貸借対照表、高額の領収書などは除く）しています。
画期的なことは、電子署名法では初めから電子文書として作成された文書（電子文書）を対象としていたのに対し、電子文書法では、紙の文書をスキャナで読み取った画像データも一定の技術要件を満たせば原本と見なすことを認めたことです。
例えば領収書を電子保管するための要件（国税庁）は、
1.電子化装置はカラースキャナ（修正インクなどで改ざんされた場合でも、判別できるようにするため）で、
解像度は200～300dpi：4ポイントの字が読める程度）であること
2.特定認証局から発行された電子署名とタイムスタンプ・電子証明書をつけること
3.閲覧性・検索性が確保できていること
4.ファイル形式はPDFまたはTIFFであること
などの条件があります。
電子データの作成・保存における課題として「真正性」「見読性」「保存性」「機密性」「検索性」などの確保があります。
それらの要件の対応方法は、対象文書によって大きく異なるため、電子保存の具体的な方法や要件については、電子文書法では規定せず、文書内容の重要性や消失・改ざん・漏えいなどが発生した場合の影響の大きさなどによって、各省庁が省令によって定めています。
厚生労働省では、平成17年3月25日に「厚生労働省の所管する法令の規定に基づく民間事業者等が行う書面の保存等における情報通信の技術の利用に関する省令」（厚生労働省令第44号）が出されました。
一般に電子文書の真正性を確保するためには、電子署名およびタイムスタンプを付与することが必要ですが、日本版ER/ES指針では、強制していないようです。
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