[Mandatory from April 2026] What is the Actual Transport System Management Ledger? A super easy-to-understand explanation from a field perspective No. 0006

■ Introduction: This is the reality on the ground

Yesterday (3/31), I received a call from a transport company I know.

“Hey, for the actual transport management ledger, I just need to use the one from the Trucking Association, right?
I don't need to write down the freight rates, right? Hmm? Do I have to write them? And also...”

…The conversation kept expanding like this, and before I knew it, 30 minutes had passed.

Since this company owns trucks, they are
already subject to the obligation to create one from April 2025.

Even so, this is their level of awareness.

Honestly, I think this is the “current reality on the ground.”

This time of year is when cargo volume decreases, and
the reality is that they have other things to worry about.

That is precisely why, at this timing today (April 1, 2026),
I will organize this thoroughly once and for all.

■ What is the Actual Transport System Management Ledger in the first place?

👉 In a nutshell

“A ledger that records the ‘actual state’ of transport outsourced by the prime contractor.”

*Outsourcing (yosha) means entrusting transport to a subcontractor instead of using your own trucks.

👉 To put it more simply

**“It is something that makes the entire content of outsourced work visible.”**

■ What changed from April 2026?

From April 1, 2026,

👉creation and storage have become mandatory for all prime contractor businesses

.

• April 2025: General freight transport businesses (companies that own trucks)

• April 2026: Consigned Freight Forwarders (slang: Mizuya)

👉 In other words,
it means "everyone who is a prime contractor is now subject to this."

■ Why was this system created?

The background is simple.

• 2024 Problem (driver shortage/transport capacity shortage)

• Correction of multi-layered subcontracting structures

• Lack of transparency in outsourcing structures

👉 To solve these,

"making the invisible visible"

is the essence of this system.

And ultimately,

👉 Securing fair freight rates for actual transport companies
👉 Improving the health of the entire industry

This is what we are aiming for.

■ Cases where creation is required (this is important)

It is not required for all transport.

👉 It only applies when

"the prime contractor hires a vehicle."

• Completed with own trucks → ❌ Not required

• Outsourced (hired vehicle) → ⭕ Required

👉 This is a point that is very easily misunderstood.

Therefore, in practical terms, these differences will emerge👇

・Companies with many in-house operations
→ Few ledgers, but inexperienced in creating them

・Consigned freight transport (no vehicles)
→ High burden as all shipments are covered, but will get used to creating them

■ Why is it being created? (Field perspective)

What you do with this ledger is simple.

• Record the actual transport company

• Record the subcontracting hierarchy (what level of subcontracting it is)

👉In other words,

To "visualize" the multi-layered subcontracting structure

.

As for how it was until now,

• Shipper → Only knows the end-point actual transport company

• Prime contractor → Only understands the actual transport company and the first-tier subcontractor (no information in between)

👉It was a state where "no one knew the overall structure."

The purpose of this new system is to make all of that visible.

In other words,

👉**"It was an area that no one had seriously looked at until now."**

■ Content to be recorded (Required and Recommended)

● Required items

• Actual carrier name

• Cargo details (product name, weight, departure/arrival points)

• Contract tier (which level of subcontracting)

• Loading date and unloading date

• Vehicle information

● Recommended items (very important for practical work)

• Freight received (freight charges received)

• Freight paid (freight charges paid)

• Incidental charges

• Waiting time

👉 The government does not say these are mandatory, but

these are items that will definitely be useful later.

The reason is simple,

👉 Because you will be asked for an explanation later.

Honestly, it is exhausting to have to look them up again every single time.

If they are recorded, it saves the trouble of looking them up again when confirming with shippers or when a Truck G-Men audit occurs.
If they are recorded, it saves the trouble of looking them up again.

■ How to create (realistic operation)

This is also often misunderstood, but

👉there is no need to create a new one from scratch.

In practice, 👇

• Create it using a dispatch system

• Process an Excel dispatch schedule

• Add necessary items and extract them

👉 In other words

the idea is to "format existing data".

■ Retention obligation

👉There is a 1-year retention obligation

Paper or digital data is fine.

However, in practice,

👉it is easier to keep it for more than a year.

Situations where you need to check it later will naturally arise.
If it's in Excel, you just don't have to delete it.

■ Creation timing (very important)

👉 The ideal is

"immediately after transport completion"

The reason is this👇

👉because the shipper can request disclosure at any time

■ The relationship with the shipper will change significantly

This is the most impactful part of this system.

• The shipper can request to view it

• They can also request a copy to be submitted

👉 In other words

you need to operate it with the premise that the contents will be seen.

That is what it means.

■ Summary (Focus only on the essence)

These are the 4 key points for this time👇

• Multi-layered subcontracting that was invisible will become visible.

• The management responsibility of the prime contractor will become significantly heavier.

• We are entering an era where shippers can see the contents.

• There is also a gap between the ideal and the reality of the system.

👉If you remain unaware, you will be in a state where you cannot explain it to the shipper.

■ Finally

Honestly, this system

👉 "Those who understand" and "those who are just doing it somehow"

will show a significant difference.

Anyone can create it.

However, what is important is
👉how you use it.

In your relationship with the shipper,

it can be both a weapon and a shield.

This is the essence.

And the field is still,

👉 Many people are currently in a 'just doing it somehow' state.

That is precisely why it is important to organize things now.

👉 First,
start by adding the necessary items to your dispatch schedule.

With just that, you will be in a state where you are almost fully compliant.

※The next article delves deeper into the Actual Transport System Management Ledger, so please take a look at that as well.
👉 "The contradictions and reality (points that cause trouble in the field)"

Thank you for reading until the end. 😄

Just as the Space Battleship Yamato stood up to prevent the destruction of Earth, TG Connect will stand with you against the crisis of soaring freight rates.

Along with this countdown,
we will be sharing information that can be used directly in the field, such as "where to review multi-layered subcontracting."☝🏼

In April 2028, the rules of logistics may change from the ground up. How will your company be moving at that time?

"TG Connect wants to be a partner that walks this countdown with you."

This is a topic where delays in response lead directly to costs and confusion.
To avoid falling behind, we recommend that you keep up with the information continuously.

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