5.11.1. Example 1, Semantic contents of Standard Qualified Invoice

Information required on Standard Qualified Invoice (380) can be stated in semantic model as follows.

Information required on Qualified Invoice ID (Semantic Model) Note

Name of Supplier

ibt-027

Supplier’s Registration number for Qualified Invoice purpose

ibt-031

Date of taxable transaction

ibg-14(ibt-073 and ibt-074) ibg-26(ibt-134 and ibt-135)

Description of taxable transaction ※If the taxable transaction is subject to the reduced tax rate, a statement clarifying this must be included.

ibt-153

1

Taxable amount per tax rate

ibt-116

2

Tax amount per tax rate

ibt-117

3

Tax rate

ibt-118 and ibt-119

Name of buyer

Ibt-044

  1. In the case of summarized invoice, the number of Delivery Note is stated in (ibt-153), instead of name of goods or services. In such a case, the buyer should retain the invoice combined with other documents or data to meet the leagal requirements for input tax credit purpose.

  2. Only Tax-excluded taxable amount is supported.

  3. If Invoice currency (ibt-005) is different from the national currency (JPY), this is expressed in an invoice by stating the national currency in the element Tax accounting currency (ibt-006), and Total Tax amount in national currency is stated in the element Invoice total tax amount in accounting currency (ibt-111). However, according to Japanese Consumption Tax laws, not “Invoice total tax amount” but “Tax amount per tax rate” is required to be expressed in JPY. So, in such a case, Tax category tax amount in national currency (ibt-190) is used to meet the legal requirement.

5.11.2. Example 2, Standard Qualified Invoice (Invoiced currency is not JPY)

According to Japanese laws and regulations, Tax amount per tax rate on Qualified Invoice shall be expressed in local currency.

So, if the invoiced currency is JPY, Tax category tax amount (ibt-117) is expressed in JPY, so that the legal requirement is met.

On the other hand, when the invoiced currency is a foreign currency, it (ibt-117) is expressed in the invoiced currency (=the foreign currency). As a result, it doesn’t meet the legal requirement. In such a case, by using Tax category tax amount in national currency (ibt-190), it can be expressed in JPY.

Group Business term Term ID Example value Note

Invoice currency code

ibt-005

USD

Tax accounting currency

ibt-006

JPY

SELLER

ibg-04

• Seller name

ibt-027

A corporation

1

• Seller TAX identifier

Ibt-031

T1234567890000

2

BUYER

ibg-07

• Buyer name

ibt-044

B Corporation

8

TAX BREAK DOWN

ibg-23

• Tax category taxable amount

ibt-116

1000

5

• Tax category tax amount

ibt-117

100

• Tax category code

ibt-118

S

• Tax category rate

ibt-119

10

TAX BREAKDOWN IN NATIONAL CURRENCY

ibg-38

• Tax category tax amount in national currency

ibt-190

11000

6

• Tax category code

ibt-192

S

7

• Tax category rate

ibt-193

10

7

INVOICE LINE

ibg-25

• Invoiced quantity

ibt-129

5

• Invoiced quantity unit of measure code

ibt-130

H87

• Invoice line net amount

ibt-131

1000

• INVOICE LINE PERIOD

ibg-26

• • Invoice line period start date

ibt-134

2023-10-31

3

• • Invoice line period end date

ibt-135

2023-10-31

3

• PRICE DETAILS

ibg-29

• • Item net price

ibt-146

200

• • Item price discount

ibt-147

0

• • Item gross price

ibt-148

200

• • Item price base quantity

ibt-149

1

• LINE TAX INFORMATION

ibg-30

• • Invoiced item Tax category code

ibt-151

S

• • Invoiced item Tax rate

ibt-152

10

• ITEM INFORMATION

ibg-31

• • Item name

ibt-153

Goods

4

1 USD=110 JPY

Information required on Qualified Invoice

  1. Name of Supplier

  2. Supplier’s Registration number for Qualified Invoice purpose

  3. Date of taxable transaction

  4. Description of taxable transaction ※If the taxable transaction is subject to the reduced tax rate, a statement clarifying this must be included.

  5. Taxable amount per tax rate

  6. Tax amount per tax rate (expressed in JPY)

  7. Tax rate

  8. Name of Buyer

5.11.3. Example 3, Summarized Invoice 1

line document reference (ibt-188) may be used in order to refer the Delivery Note.

Group Business term Term ID Example value Note

SELLER

ibg-04

• Seller name

ibt-027

A corporation

1

• Seller TAX identifier

ibt-031

T1234567890000

2

BUYER

ibg-07

• Buyer name

ibt-044

B Corporation

8

TAX BREAK DOWN

ibg-23

• Tax category taxable amount

ibt-116

10000

5

• Tax category tax amount

ibt-117

1000

6

• Tax category code

ibt-118

S

7

• Tax category rate

ibt-119

10

7

INVOICE LINE

ibg-25

• LINE DOCUMENT REFERENCE

ibg-36

• • Invoice line document identifier

ibt-188

D001

• • Document type code

ibt-189

270

• Invoiced quantity

ibt-129

5

• Invoiced quantity unit of measure code

ibt-130

H87

• Invoice line net amount

ibt-131

10000

• INVOICE LINE PERIOD

ibg-26

• • Invoice line period start date

ibt-134

2023-10-31

3

• • Invoice line period end date

ibt-135

2023-10-31

3

• PRICE DETAILS

ibg-29

• • Item net price

ibt-146

2000

• • Item price discount

ibt-147

0

• • Item gross price

ibt-148

2000

• • Item price base quantity

ibt-149

1

• LINE TAX INFORMATION

ibg-30

• • Invoiced item Tax category code

ibt-151

S

• • Invoiced item Tax rate

ibt-152

10

• ITEM INFORMATION

ibg-31

• • Item name

ibt-153

Goods

4

Information required on Qualified Invoice

  1. Name of Supplier

  2. Supplier’s Registration number for Qualified Invoice purpose

  3. Date of taxable transaction

  4. Description of taxable transaction ※If the taxable transaction is subject to the reduced tax rate, a statement clarifying this must be included.

  5. Taxable amount per tax rate

  6. Tax amount per tax rate (expressed in JPY)

  7. Tax rate

  8. Name of Buyer

5.11.4. Example 4, Summarized Invoice 2

Information of the Delivery Note can be stated in Item name (ibt-153).

So, the description of the Delivery Note number is not satisfied with the legal requirement as Qualified Invoice and the buyer who receives this type of invoice (summarized invoice) shall retain both that invoice and the Delivery Note to meet the requirement for input tax credit purpose.

Group Business term Term ID Example value Note

SELLER

ibg-04

• Seller name

ibt-027

A corporation

1

• Seller TAX identifier

ibt-031

T1234567890000

2

BUYER

ibg-07

• Buyer name

ibt-044

B Corporation

8

TAX BREAK DOWN

ibg-23

• Tax category taxable amount

ibt-116

10000

5

• Tax category tax amount

ibt-117

1000

6

• Tax category code

ibt-118

S

7

• Tax category rate

ibt-119

10

7

INVOICE LINE

ibg-25

• Invoiced quantity

ibt-129

1

• Invoiced quantity unit of measure code

ibt-130

H87

• Invoice line net amount

ibt-131

10000

• INVOICE LINE PERIOD

ibg-26

• • Invoice line period start date

ibt-134

2023-10-31

3

• • Invoice line period end date

ibt-135

2023-10-31

3

• PRICE DETAILS

ibg-29

• • Item net price

ibt-146

10000

• • Item price discount

ibt-147

0

• • Item gross price

ibt-148

10000

• • tem price base quantity

ibt-149

1

• LINE TAX INFORMATION

ibg-30

• • Invoiced item Tax category code

ibt-151

S

• • Invoiced item Tax rate

ibt-152

10

• ITEM INFORMATION

ibg-31

• • Item name

ibt-153

D001

4

Information required on Qualified Invoice

  1. Name of Supplier

  2. Supplier’s Registration number for Qualified Invoice purpose

  3. Date of taxable transaction

  4. Description of taxable transaction ※If the taxable transaction is subject to the reduced tax rate, a statement clarifying this must be included.

  5. Taxable amount per tax rate

  6. Tax amount per tax rate (expressed in JPY)

  7. Tax rate

  8. Name of Buyer

Item net price shall equal to the total taxable amount stated on the Delivery Note.

5.11.5. Example 5, Qualified Invoice with allowance

This is a case where one Qualified Invoice which contains both invoicing line and allowance line (In this case, the taxable amount is reduced directly.)

Group Business term Term ID Example value Note

SELLER

ibg-04

• Seller name

ibt-027

A corporation

1

• Seller TAX identifier

ibt-031

T1234567890000

2

BUYER

ibg-07

• Buyer name

ibt-044

B Corporation

8

TAX BREAK DOWN

ibg-23

• Tax category taxable amount

ibt-116

50

5

• Tax category tax amount

ibt-117

5

6

• Tax category code

ibt-118

S

7

• Tax category rate

ibt-119

10

7

INVOICE LINE

ibg-25

• Invoiced quantity

ibt-129

1

• Invoiced quantity unit of measure code

ibt-130

H87

• Invoice line net amount

ibt-131

50

• INVOICE LINE PERIOD

ibg-26

• • Invoice line period start date

ibt-134

2023-10-31

3

• • Invoice line period end date

ibt-135

2023-10-31

3

• INVOICE LINE ALLOWANCES

ibg-27

• • Invoice line allowance amount

ibt-136

150

• • Invoice line allowance base amount

ibt-137

• • Invoice line allowance percentage

ibt-138

• PRICE DETAILS

ibg-29

• • Item net price

ibt-146

200

• • Item price discount

ibt-147

0

• • Item gross price

ibt-148

200

• • Item price base quantity

ibt-149

1

• LINE TAX INFORMATION

ibg-30

• • Invoiced item Tax category code

ibt-151

S

• • Invoiced item Tax rate

ibt-152

10

• ITEM INFORMATION

ibg-31

• • Item name

ibt-153

Goods

4

Information required on Qualified Invoice

  1. Name of Supplier

  2. Supplier’s Registration number for Qualified Invoice purpose

  3. Date of taxable transaction

  4. Description of taxable transaction. ※If the taxable transaction is subject to the reduced tax rate, a statement clarifying this must be included.

  5. Taxable amount per tax rate

  6. Tax amount per tax rate (expressed in JPY)

  7. Tax rate

  8. Name of Buyer

5.11.6. Example 6, Qualified Invoice to correct a mistake on the preceding Qualified Invoice

Even though there are some ways to correct a mistake on the preceding Qualified Invoice, only the way to rectify the preceding Qualified Invoice is supported by this Japan BIS.

In this case, the Standard Japanese Invoice (380) is used and in practice, to refer the preceding Qualified Invoice, Preceding invoice reference (ibg-03) may be used.

So, a buyer who receives Qualified Invoice with the reference to the preceding Qualified Invoice shall process it as the Qualified Invoice to correct a mistake on the preceding Qualified Invoice. Qualified Invoice issued to correct a mistake on the preceding Qualified Invoice.

Group Business term Term ID Example value Note

PRECEDING INVOICE REFERENCE

ibg-03

• Preceding Invoice reference

ibt-025

123456

• Preceding Invoice issue date

ibt-026

2023-10-15

SELLER

ibg-04

• Seller name

ibt-027

A corporation

1

• Seller TAX identifier

ibt-031

T1234567890000

2

BUYER

ibg-07

• Buyer name

ibt-044

B Corporation

8

TAX BREAK DOWN

ibg-23

• Tax category taxable amount

ibt-116

10000

5

• Tax category tax amount

ibt-117

1000

6

• Tax category code

ibt-118

S

7

• Tax category rate

ibt-119

10

7

INVOICE LINE

ibg-25

• Invoiced quantity

ibt-129

5

• Invoiced quantity unit of measure code

ibt-130

H87

• Invoice line net amount

ibt-131

10000

• INVOICE LINE PERIOD

ibg-26

• • Invoice line period start date

ibt-134

2023-10-31

3

• • Invoice line period end date

ibt-135

2023-10-31

3

• PRICE DETAILS

ibg-29

• • Item net price

ibt-146

2000

• • Item price discount

ibt-147

0

• • Item gross price

ibt-148

2000

• • Item price base quantity

ibt-149

1

• LINE TAX INFORMATION

ibg-30

• • Invoiced item Tax category code

ibt-151

S

• • Invoiced item Tax rate

ibt-152

10

• ITEM INFORMATION

ibg-31

• • Item name

ibt-153

Goods

4

Information required on Qualified Invoice

  1. Name of Supplier

  2. Supplier’s Registration number for Qualified Invoice purpose

  3. Date of taxable transaction

  4. Description of taxable transaction※If the taxable transaction is subject to the reduced tax rate, a statement clarifying this must be included.

  5. Taxable amount per tax rate

  6. Tax amount per tax rate (expressed in JPY)

  7. Tax rate

  8. Name of Buyer

5.11.7. Example 7, Qualified Invoice for return, when goods are returned.

Goods are returned and Invoice line contains negative quantity and line amount.

Group Business term Term ID Example value Note

SELLER

ibg-04

• Seller name

ibt-027

A corporation

1

• Seller TAX identifier

ibt-031

T1234567890000

2

BUYER

ibg-07

• Buyer name

ibt-044

B Corporation

TAX BREAK DOWN

ibg-23

• Tax category taxable amount

ibt-116

-300

6

• Tax category tax amount

ibt-117

-30

7

• Tax category code

ibt-118

S

7

• Tax category rate

ibt-119

10

7

INVOICE LINE

ibg-25

• Invoice line note

ibt-127

2023-09-15

4

• Invoiced quantity

ibt-129

-3

• Invoiced quantity unit of measure code

ibt-130

H87

• Invoice line net amount

ibt-131

-300

• •INVOICE LINE PERIOD

ibg-26

• • Invoice line period start date

ibt-134

2023-10-31

3

• • Invoice line period end date

ibt-135

2023-10-31

3

• PRICE DETAILS

ibg-29

• • Item net price

ibt-146

100

• • Item price discount

ibt-147

0

• • tem gross price

ibt-148

100

• • Item price base quantity

ibt-149

1

• LINE TAX INFORMATION

ibg-30

• • Invoiced item Tax category code

ibt-151

S

• • Invoiced item Tax rate

ibt-152

10

• ITEM INFORMATION

ibg-31

• • Item name

ibt-153

Goods

5

Information required on Qualified Invoice for return

  1. Name of Supplier

  2. Supplier’s Registration number for Qualified Invoice purpose

  3. Date of allowance or sales return

  4. Date of taxable transaction for returned sales

  5. Description of taxable transaction returned. ※If the taxable transaction is subject to the reduced tax rate, a statement clarifying this must be included.

  6. Taxable amount of allowance or sales return per tax rate

  7. Tax amount per tax rate (expressed in JPY) or Tax rate

5.11.8. Example 8 — Qualified Invoice for return, when item price discount is given.

Item price discount is given.

Group Business term Term ID Example value Note

SELLER

ibg-04

• Seller name

ibt-027

A corporation

1

• Seller TAX identifier

ibt-031

T1234567890000

2

BUYER

ibg-07

• Buyer name

ibt-044

B Corporation

TAX BREAK DOWN

ibg-23

• Tax category taxable amount

ibt-116

-30

6

• Tax category tax amount

ibt-117

-3

7

• Tax category code

ibt-118

S

7

• Tax category rate

ibt-119

10

7

INVOICE LINE

ibg-25

• Invoice line note

ibt-127

2023-09-15

4

• Invoiced quantity

ibt-129

3

• Invoiced quantity unit of measure code

ibt-130

H87

• Invoice line net amount

ibt-131

-30

• INVOICE LINE PERIOD

ibg-26

• • Invoice line period start date

ibt-134

2023-10-31

3

• • Invoice line period end date

ibt-135

2023-10-31

3

• PRICE DETAILS

ibg-29

• • Item net price

ibt-146

-10

• • Item price discount

ibt-147

10

• • Item gross price

ibt-148

0

• • Item price base quantity

ibt-149

1

• LINE TAX INFORMATION

ibg-30

• • Invoiced item Tax category code

ibt-151

S

• • Invoiced item Tax rate

ibt-152

10

• ITEM INFORMATION

ibg-31

• • Item name

ibt-153

Goods

5

Information required on Qualified Invoice for return

  1. Name of Supplier

  2. Supplier’s Registration number for Qualified Invoice purpose

  3. Date of allowance or sales return

  4. Date of taxable transaction for returned sales

  5. Description of taxable transaction returned. ※If the taxable transaction is subject to the reduced tax rate, a statement clarifying this must be included.

  6. Taxable amount of allowance or sales return per tax rate

  7. Tax amount per tax rate (expressed in JPY) or Tax rate

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