Invoicea Juros-AI product

What a compliant invoice must show in Japan.

The fields, the party identifiers, the exact statutory wording for each tax treatment and the JPY rule — each cited to the statute or the tax authority, not a summary of one.

Tax figure in JPY Legal format EN 16931 UBL (Peppol BIS 3.0) PDF counts as the invoice

What the invoice must show

The content Japan's rules put on the face of the document, beyond the parties, line items and totals every invoice carries.

Document title
The words “適格請求書” must appear (a seller registered for the tax)
Tax shown in
JPY

How each party is identified

The registration numbers and their formats the Japan rules expect on the invoice.

Seller
登録番号 registration no. · T + 13 digits · when registered for the tax
Buyer
法人番号 corporate no. · 13 digits — the buyer's Peppol address (0188) · party established in the market

The exact wording, by tax treatment

When no tax is charged, the invoice has to say why — in the words the law names. Each is linked to the statute or tax authority it was read from.

Reverse chargestatute ↗
リバースチャージ方式(特定課税仕入れ)— 消費税法第5条第1項Reverse charge — specified taxable purchase
輸出免税 — 消費税法第7条第1項Export exemption — Consumption Tax Act Art. 7
Zero-ratedstatute ↗
輸出免税 — 消費税法第7条Export exemption
非課税 — 消費税法第6条Non-taxable supply — Art. 6
Out of scopestatute ↗
不課税取引(国外取引)— 消費税法第4条Outside the scope — foreign transaction
Foreign seller (import)statute ↗
消費税は含まれていません — 輸入貨物に係る消費税は輸入者が税関に納付します(消費税法第5条第2項)Consumption tax not charged — tax on the imported goods is paid by the importer to Customs (Art. 5(2)).

適格請求書の記載事項: 発行者の氏名又は名称及び登録番号、取引年月日、取引内容(軽減税率の対象品目である旨)、税率ごとに区分して合計した対価の額(税抜又は税込)及び適用税率、税率ごとに区分した消費税額等、交付を受ける事業者の氏名又は名称。端数処理は税率ごとに1回。未登録の事業者は適格請求書を発行できない(title falls back to Invoice)。

The format, and who sends it

A plain PDF still counts as the invoice in Japan; a structured e-invoice is accepted where the buyer asks for it.

Legal format(s)
PDF invoice · EN 16931 UBL (Peppol BIS 3.0) · (roadmap: Peppol PINT (national profile))
Transmission
Sent supplier→buyer; no government clearance in the path

Don't just look these rules up. Generate them.

Invoice by Juros-AI builds the Japan e-invoice — EN 16931 UBL (Peppol BIS 3.0) — and checks it against the official schema on your own machine before anything is sent. Invoice by Juros-AI reads any invoice into clean data and is adding compliant invoice creation — the same rules on this page, built into the engine, run entirely on your own hardware. No cloud, nothing uploaded, no figure invented.

Talk to us about Japan invoicing → or see the product — free to evaluate, no account

Every generated invoice is validated on your machine against the official artefacts — the OASIS UBL/CII schemas, the CEN EN 16931 schematron, Peppol BIS 3.0, KoSIT XRechnung, FatturaPA, KSeF FA(3) and the Peppol PINT packages. This page is a reference for build scoping; it is not legal or tax advice.

Invoice rules for other markets