2. Semantic model
  3. TAX point date code

TAX point date code

課税基準日コード

The code of the date when the TAX becomes accountable for the Seller and for the Buyer.
売り手、買い手が税を記帳する日付が何であるかを示すコード。

About

ID
ibt-008
Cardinality
Optional / Single (0..1)

Conditional,minimum 0 occurence and maximum 1 occurrence of the information element (or group of the information elements) may be present in any compliant instance document; it's use depends on business rules stated as well as the regulatory, commercial and contractual conditions that applies to the business transaction. (Source: EN 16931-1)
任意、最小0回および最大1回の出現。情報要素（または情報要素のグループ）は、標準に準拠するインスタンスドキュメントに存在する可能性がある。使用するかどうかは、記載されているビジネスルール、およびビジネストランザクションに適用される規制、商業、および契約条件によって異なる。

Semantic datatype
Code
Example
3

Code list(s)

UNCL2005
VAT date code (UNCL2005 subset)

Syntax binding

Syntax binding
ubl:Invoice / cac:InvoicePeriod / cbc:DescriptionCode
XPath
/ Invoice / cac:InvoicePeriod / cbc:DescriptionCode
Restricted Syntax Cardinality
0..n
UBL 2.1
Element
cbc:DescriptionCode
Datatype

VERSION 1.0 RULE

Unchanged
Same as 0.9.3
VERSION 0.9.3 RULE
JP PINT 0.9.3 Shared rule
ibr-sr-49(fatal)
Changed Message
[ibr-sr-49]-Tax point date code (ibt-008) MUST occur maximum once
VERSION 0.9.2 RULE
JP PINT 0.9.2 Aligned rule
aligned-ibrp-006(fatal)
Removed
[aligned-ibrp-006]-Tax point date (ibt-007) and tax point date code (ibt-008) are mutually exclusive.
VERSION 0.9.1 RULE (Obsoleted)
Shared rule (0.9.1)
ibr-sr-49 (fatal)
[ibr-sr-49]-Value tax point date code (ibt-008) MUST occur maximum once
JP PINT 0.9 RULES (Obsoleted)
Basic Rules (0.9)
BASIC-00037(fatal)
No more than 1 instance(s) of cbc:DescriptionCode are allowed.
BASIC-00038(fatal)
This element must have value from codelist UNCL2005.
PEPPOL BIS BILLING 3.0 RULE
EN16931 model bound to UBL rule
BR-CO-03 (fatal)
Value added tax point date (BT-7) and Value added tax point date code (BT-8) are mutually exclusive.