Japanese Invoice Terms Glossary: Onchū vs. Sama, Tadashigaki, Shimebi and Payment Sites
Japanese invoice terms, receipt terms and estimate terms you meet in documents and emails from Japanese clients, sorted into eight groups with the reading, meaning and where each one appears. Terms that have their own how-to guide link to it.
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Who this is forAnyone who has run into an unfamiliar word on a document or email from a client in Japan, whether you live in Japan or outside it (for example, in Korea). Consumption tax, invoice registration, withholding tax and revenue stamps work differently depending on where you live, so those are split into boxes.
Short answer
- On the addressee line, 御中 (onchū) follows a company or department and 様 (sama) follows a person. By convention, an addressee carries only one of the two[1].
- 月末締め翌月末払い (getsumatsu-jime yokugetsumatsu-barai) means transactions are totaled at month-end and paid at the end of the next month. Closing on August 31 and paying on September 30 gives a 30-day payment cycle, called a payment site (支払サイト, shiharai saito) in Japan[2].
- In 振込手数料は先方負担 ("transfer fee: senpō futan"), senpō usually refers to the receiving account, so the payee bears the fee. Because some people read it the other way, naming the company that pays is the safer wording[3].
- Only a qualified invoice issuer (適格請求書発行事業者) registered with the tax office can issue a qualified invoice (適格請求書). The registration number (登録番号) is "T" followed by 13 digits[4].
- Consumption tax, invoice registration, withholding tax and revenue stamps work differently depending on whether you live in Japan or outside it. Each of those groups has a box split by where you live.
On this pageJapanese invoice terms for documents and the deal flow
Japanese invoice terms for documents and the deal flow
Japanese invoice terms are easier to place once you know at which stage a document appears. The table below lists them in the order they come up in a deal, from the estimate (見積書) to the receipt (領収書).
| Term | Reading | Meaning | Where you see it |
|---|---|---|---|
| 見積書 (御見積書) | mitsumorisho (o-mitsumorisho) | An estimate: price, quantity and scope before a contract. Yayoi’s guide notes that 御見積書 is also acceptable as a title[5]. See How to write an estimate in Japan. | Attachments to emails before an order |
| 有効期限 | yūkō kigen | How long the estimate's price and terms stand. No law sets the length[6]; Yayoi’s guide gives two weeks to six months as typical[5]. See How to write an estimate in Japan. | Near the estimate date |
| 納品書 | nōhinsho | A delivery note showing the client that goods or services were delivered. Issuing one is not a legal requirement[7]. A delivery note that carries the required items can also be a qualified invoice[4]. | Packed with the goods, or emailed on delivery |
| 検収 | kenshū | Acceptance: the buyer checks what was delivered and decides whether it matches the order. Delivery is the seller handing it over; acceptance is the receiving side's step[8]. | Payment terms such as 検収後〇日以内に支払 ("paid within X days of acceptance"), acceptance certificates (検収書) |
| 請求書 | seikyūsho | An invoice asking for payment after goods or services are provided[9]. See How to write an invoice in Japan. | After the closing date or delivery |
| 領収書 | ryōshūsho | A receipt proving that payment was received[9]. Under Japan's Civil Code (民法), the payer may demand a receipt in exchange for payment[10]. See How to write a receipt in Japan. | After payment arrives |
| 交付 (発行) | kōfu (hakkō) | Kōfu means handing a document to the other party. A qualified invoice may also be provided as electronic data instead of being handed over on paper[11]. The duty to issue a corrected qualified invoice arises when a document you have handed over contains an error[12]. Hakkō is the everyday word for producing and sending a document. | A client asking you to 交付 a qualified invoice |
| 修正交付 | shūsei kōfu | Issuing a corrected qualified invoice to the party who received one with an error. You can either rewrite every item, or issue a document that identifies the original and states only what changed[12]. Steps are in Correcting or reissuing a Japanese invoice. | Follow-up after an error is pointed out |
Addressee honorifics: onchū, sama, dono and uesama
| Term | Reading | Meaning | Where you see it |
|---|---|---|---|
| 御中 | onchū | Honorific for a company, organization or department, usually written "company name, department, 御中"[1]. | Addressee on invoices and estimates, envelopes |
| 様 | sama | Honorific for a person; 先生 (sensei) is also fine for doctors and lawyers. By convention, an addressee does not carry both, as in 株式会社サンプル 御中 山田様[1]. | Addressee lines naming a contact person |
| 殿 / 各位 | dono / kakui | Dono is usually used by a senior toward a junior; kakui addresses each member of a group. Neither is normally used on invoices[1]. | Internal memos, notices |
| 上様 | uesama | A stand-in written instead of the buyer's name. A qualified invoice must show the name of the business receiving it, so uesama is not enough[13]. Businesses that may issue simplified qualified invoices, such as retailers, can leave the addressee off[14][15]. See How to write a receipt in Japan. | Cash register receipts, receipts handed over at a shop |
Words in document fields
| Term | Reading | Meaning | Where you see it |
|---|---|---|---|
| 但し書き | tadashigaki | The purpose line on a receipt, written as 〇〇代として ("for ..."). freee’s guide advises against vague wording such as お品代 ("for goods")[16]. See How to write a receipt in Japan. | Below the amount on a receipt |
| "-" "※" "也" | nari (for 也) | Marks placed after an amount so that no digits can be added to it later, by convention[16]. | ¥65,800- or 金65,800円也 |
| 角印 (社印) / 印影 | kakuin (shain) / in'ei | A kakuin is a square company seal, often used on invoices and estimates. freee’s guide notes that a seal is not legally required on an invoice[17]; even for contracts, a seal is not required unless a specific rule says so[18]. The seal impression (in'ei) is not a qualified invoice item either[13]. | Next to the issuer's name |
Payment terms: closing date, payment site and transfer fees
| Term | Reading | Meaning | Where you see it |
|---|---|---|---|
| 締め日 | shimebi | The cutoff date on which transactions are totaled for billing. According to freee, month-end, the 20th and the 25th are the most common[19]. | Terms such as 毎月20日締め ("closing on the 20th") |
| 支払期限 (支払期日) | shiharai kigen (shiharai kijitsu) | The payment due date. It is not a qualified invoice item[13], so you write whatever you agreed with the client. | Near the invoice date |
| 支払サイト (月末締め翌月末払い) | shiharai saito (getsumatsu-jime yokugetsumatsu-barai) | The payment site is the time from the closing date to the payment date. With "month-end close, paid end of next month," closing on August 31 and paying on September 30 is a 30-day site, which freee calls the most common arrangement[2]. | Payment terms, purchase orders |
| 振込先 | furikomisaki | The account to pay into. By convention, it lists the bank, branch, account type, number and holder name. It is not a qualified invoice item[13]. | Bottom of the invoice |
| 振込手数料 (先方負担 / 当方負担) | furikomi tesūryō (senpō futan / tōhō futan) | In a bank transfer, senpō is explained as the receiving account and tōhō as the sending one, so senpō futan means the payee bears the fee and tōhō futan means the payer does[3]. Under the Civil Code, unless agreed otherwise, the cost of payment is borne by the obligor (the payer)[10]. | Invoice notes, payment notices |
| SWIFTコード (BIC) | suifuto kōdo | The code that identifies the receiving bank in an international transfer. Japanese banks ask for the SWIFT code, the payee's full name, an actual address including country and city, and the account number[20]. | Bank details on invoices paid to accounts outside Japan |
| Fee codes for international transfers (OUR / SHA / BEN) | (English codes) | Who pays the receiving and intermediary banks' fees. A Japanese bank's format shows OUR as 依頼人負担 (sender pays), SHA as 受取人負担 (payee pays) and BEN as 手数料全額受取人負担 (payee pays all fees)[21]. Even when the sender pays, the receiving or intermediary bank may still charge the payee[22]. | Remittance request forms, invoice notes |
Consumption tax terms: tax-included, tax-excluded, uchizei and sotozei
| Term | Reading | Meaning | Where you see it |
|---|---|---|---|
| 標準税率 / 軽減税率 | hyōjun zeiritsu / keigen zeiritsu | As of October 2026, the standard rate is 10% (7.8% national plus 2.2% local) and the reduced rate is 8%. The reduced rate applies to food and beverages (excluding alcoholic beverages and dining out) and to newspapers published at least twice a week and sold by subscription[23]. A government plan would lower the rate on food and beverages for two years from April 1, 2027; as of October 22, 2026 the bill has not passed[24]. | Rate column, "※は軽減税率対象" (※ = reduced rate) |
| 税込 / 税抜 (内税 / 外税) | zeikomi / zeinuki (uchizei / sotozei) | Uchizei shows prices with consumption tax included; sotozei adds the tax on top of the base price[25]. Estimates, contracts and invoices are outside the tax-inclusive pricing rule, so they may show tax-excluded prices[26]. | (税込) or (税抜) next to prices and totals |
| 端数処理 | hasū shori | Rounding fractions of a yen in consumption tax. On a qualified invoice, round once per tax rate per document (down, up or to the nearest yen); rounding each line and adding the results is not allowed[27]. See How to write an invoice in Japan. | Tax calculations, the client's reconciliation |
| 課税事業者 / 免税事業者 | kazei jigyōsha / menzei jigyōsha | A business with taxable sales of ¥10 million or less in the base period is, as a rule, exempt from paying consumption tax (a tax-exempt business). Registering as a qualified invoice issuer ends that exemption[28]. | A client checking whether you are registered |
| 不課税 (国外取引) | fukazei (kokugai torihiki) | Transactions outside Japan are not subject to consumption tax (fukazei). As a rule, a service is treated as supplied where it is performed; for electronic services (電気通信利用役務), the place is where the recipient is located[29]. | Tax category on invoices, the client's accounting |
| リバースチャージ | ribāsu chāji | Reverse charge: for business-to-business electronic services provided by a foreign business (and for entertainment or sports services a foreign business performs in Japan, called specified services), the Japanese business receiving the service files and pays the tax[30]. | Invoices for overseas services, documents at the estimate stage |
If you live in Japan
Taxable sales made in Japan by a taxable business carry consumption tax at 10% or the reduced 8% (as of October 2026)[23][28]. How to write an invoice in Japan shows how to lay out lines and tax.
If you live outside Japan (e.g. Korea)
Custom work done in Korea and delivered online is in most cases a transaction outside Japan, so no Japanese consumption tax applies (fukazei)[29][31]. If it counts as a business-to-business electronic service, the client files and pays the tax under the reverse charge, in taxable periods where it uses the general method and its taxable sales ratio is below 95%[30]. You must say so in advance, from the first documents or emails of the negotiation, with wording such as 「日本の消費税のリバースチャージ方式の対象取引です。」[31].
Invoice-system terms: qualified invoice and registration number
| Term | Reading | Meaning | Where you see it |
|---|---|---|---|
| インボイス制度 (適格請求書等保存方式) | inboisu seido | The qualified invoice system, in place since October 1, 2023. To claim an input tax credit, a buyer must keep books with set details and qualified invoices[4]. The system as a whole is in Japan’s qualified invoice system. | Clients checking registration, notices about invoice format changes |
| 適格請求書 (インボイス) | tekikaku seikyūsho | A qualified invoice: a document showing the issuer's name and registration number, the transaction date, what was supplied, the consideration totaled by tax rate with the rate applied, the consumption tax for each rate, and the recipient business's name[13]. The items are explained in Japan’s qualified invoice system. | Invoices, delivery notes, receipts |
| 適格請求書発行事業者 / 登録番号 | tekikaku seikyūsho hakkō jigyōsha / tōroku bangō | A qualified invoice issuer is a business registered with the tax office; only these businesses may issue qualified invoices. The registration number is "T" plus the corporate number for businesses that have one, or "T" plus 13 digits otherwise[4]. How to register is covered in Japan’s qualified invoice system. | Near the issuer's name on an invoice |
| 仕入税額控除 | shiire zeigaku kōjo | Input tax credit: subtracting the consumption tax paid on purchases when working out the tax to pay. Under the invoice system it requires keeping books and qualified invoices[4]. | Why a client asks for your registration number |
| 適格簡易請求書 | tekikaku kan'i seikyūsho | A simplified qualified invoice that businesses such as retail, restaurants and taxis may issue instead (for parking and similar trades, only when they supply many unspecified customers)[14]. The addressee can be left off, and either the consumption tax for each rate or the applicable rate is enough[15]. See Japan’s qualified invoice system for the details. | Cash register receipts |
| 区分記載請求書 | kubun kisai seikyūsho | The invoice format used under the system that ran from October 1, 2019 to September 30, 2023. A document with the qualified invoice items but no registration number is treated as one[32]. To use the transitional measure on purchases from businesses that are not registered (such as tax-exempt businesses), buyers still need invoices with the same items[33]. | Invoices from businesses that are not registered |
| 経過措置 (7・5・3割控除) | keika sochi | A transitional measure that lets a buyer credit a set share of the tax on taxable purchases from businesses that are not qualified invoice issuers (such as tax-exempt businesses) for a limited period[33]. The current share and conditions are in the box below. The full mechanism, including the 20% special rule (2割特例), is in the 20% and 30% special rules and the transitional measure. | A client asking what happens if you are not registered |
If you live in Japan
If the client files under the general method (一般課税), purchases from an unregistered business can be credited at only 70% from October 1, 2026 to September 30, 2028. For taxable periods starting on or after October 1, 2026, purchases from one business above ¥100 million a year are not covered[33][34].
If you live outside Japan (e.g. Korea)
If all your sales are transactions outside Japan (fukazei), such as custom work done in Korea, you have no duty to issue qualified invoices[11]. There is no Japanese consumption tax for the client to credit, so registering gives the client no benefit[35], while registering removes the exemption whatever your sales, so you may have to file Japanese consumption tax[4].
Withholding tax terms (源泉徴収)
| Term | Reading | Meaning | Where you see it |
|---|---|---|---|
| 源泉徴収 / 源泉徴収義務者 | gensen chōshū / gensen chōshū gimusha | Withholding: the payer deducts income tax when paying a fee and pays it to the government. The duty sits with the payer (the withholding agent)[36][37]. | Payment notices, below the total on an invoice |
| 源泉徴収税額 / 差引ご請求金額 | gensen chōshū zeigaku / sashihiki go-seikyū kingaku | The first is the income tax withheld; the second is the amount billed minus the withholding tax. See How to write an invoice in Japan. | Below the total on an invoice |
| 租税条約に関する届出書 | sozei jōyaku ni kansuru todokedesho | The "Application Form for Income Tax Convention": a form that a nonresident or foreign company files with the tax office, through the payer, to claim a treaty reduction or exemption from withholding[38]. | Payments such as copyright royalties to people outside Japan |
If you live in Japan
A withholding agent, such as a company or a sole proprietor with employees on payroll, withholds 10.21% from fees paid to an individual for writing, design, lectures and similar work (20.42% on the part of a single payment above ¥1,000,000)[36][39]. There is generally no withholding when the payer is an individual with no payroll withholding duty, or when the fee goes to a corporation[40][41]. Withholding tax on invoices in Japan covers which fees are withheld, consumption tax and a worked example.
If you live outside Japan (e.g. Korea)
A fee purely for work done in Korea has no Japanese withholding[42]. If it includes a copyright license or a transfer (buyout) of rights, it is a royalty at 20.42%, or 10% if the beneficial owner is a resident of Korea and the treaty form (租税条約に関する届出書) was filed through the payer by the day before the first payment; the 10.21% rate does not apply[37][38][43].
Revenue stamps and record-keeping terms
| Term | Reading | Meaning | Where you see it |
|---|---|---|---|
| 収入印紙 / 印紙税 | shūnyū inshi / inshizei | Stamp duty (inshizei) is a tax on taxable paper documents. A receipt for sales proceeds is a Category 17 document[44]. As a rule, the person who makes it pays by affixing a revenue stamp (shūnyū inshi)[45]. Electronic data such as a PDF is not a taxable document[46]. The duty table and the 50,000-yen test are in Revenue stamps on Japanese receipts. | Top right of a paper receipt, for example |
| 消印 | keshiin | Canceling the stamp by sealing or signing across the stamp and the document[45]. An uncanceled stamp triggers a penalty tax equal to its face value[47]. | On the revenue stamp |
| 電子取引 / 電子帳簿保存法 | denshi torihiki / denshi chōbo hozon hō | An electronic transaction (denshi torihiki) is one in which the information normally written on orders, contracts, receipts, estimates and similar documents is exchanged electronically, such as by email. Anyone who must keep records for Japanese income tax or corporate tax must keep that data in electronic form[48]. The storage requirements and periods are covered in the Electronic Bookkeeping Act guide. | Invoices received as PDFs, clients' notices about record-keeping |
If you live in Japan
A paper receipt for sales proceeds handed over in Japan generally needs a revenue stamp if the stated amount is ¥50,000 or more[44], while a receipt sent only as a PDF does not[46]. How to write a receipt in Japan has the rate table and exceptions.
FAQ
Can I write both 御中 and 様 on the addressee line?
By convention, no. Use 御中 for a company or department and 様 for a named person, never both. If you name the contact, as in 株式会社サンプル 経理部 山田 太郎 様, use 様[1].
The invoice says 振込手数料は先方負担. Who pays the transfer fee?
In the usual explanation, senpō means the receiving account, so the payee (the business that issued the invoice) bears the fee[3]. Some people read senpō as "the other party" and take it the opposite way. With no agreement at all, the Civil Code puts the cost of payment on the payer[10]. To avoid confusion, confirm by naming the company that pays.
Under 月末締め翌月末払い, when is a delivery made on November 15, 2026 paid?
On December 31, 2026. November’s transactions close on November 30 and are paid at the end of the following month, the same pattern as closing on August 31 and paying on September 30[2].
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