How to Write a Japanese Invoice (請求書)
This guide covers the role of Japanese invoices, required items, and practical checks before issuing and sending them.
Understanding Japanese Invoices
What Is a Japanese Invoice (請求書)?
An invoice (請求書) is issued after providing goods or services to formally request payment and document transaction details.
Why Invoices Matter
Invoices clarify payment amounts and terms, prevent misunderstandings, and provide records for accounting and tax processing.
Invoice vs Receipt
An invoice is issued before payment. Estimates are issued before the transaction, delivery notes confirm delivery, and receipts prove payment after the fact.
- Invoice (請求書): A document that requests payment before settlement.
- Receipt (領収書): A document that proves payment was completed.
Common Items on Japanese Invoices
Basic Items to Include
Confirm with your client and include the following items for clarity.
Invoice title
Make the document type obvious (e.g., "Invoice" / "請求書").
Issue date
The date the invoice is issued; distinguish it from transaction dates.
Invoice number
A management number (optional but recommended).
Issuer information
Company or individual name, address, and contact details.
Recipient information
Customer name; include department/contact if needed.
Transaction details
Item names, descriptions, quantities, and unit prices.
Quantity and unit price
Line-level amounts and calculation details.
Subtotal
Amount before tax (for tax-exclusive display).
Consumption tax
Tax amounts or breakdown by rate; note withholding tax if applicable.
Total amount (tax included)
Final amount to be paid. Make tax-inclusive/exclusive display explicit.
Payment due date
Payment due date or payment terms.
Payment method
Bank transfer details and who covers transfer fees.
Invoice System (Qualified Invoice Method)
Japan introduced the Invoice System (Qualified Invoice Method) in October 2023. To claim input tax credits, buyers must store qualified invoices that meet specific requirements. Only registered invoice issuers can issue qualified invoices.
Required Items for Qualified Invoices
A qualified invoice must include all of the following. Missing items generally prevent input tax credits.
Qualified issuer registration number
Registration number starting with "T" followed by 13 digits.
Transaction date
The date the goods or services were provided.
Transaction details
Description of items or services.
Taxable amount by tax rate
Separate amounts for 10%, 8%, etc.
Applicable tax rate
Show the tax rate used for each category.
Consumption tax by rate
Tax amount split by each tax rate.
Recipient name
Name of the business receiving the invoice.
How to Display Consumption Tax
Tax display must be clear on invoices.
- Either tax-inclusive or tax-exclusive display is acceptable.
- If multiple tax rates apply, amounts must be separated by rate.
- Qualified invoices must show tax amounts by rate.
Electronic Invoices & Storage
Electronic Invoices
Invoices can be issued as PDFs and sent via email or shared links. Paper invoices require printing and mailing; electronic invoices reduce delivery time and costs. Long-term storage must comply with the Electronic Book Preservation Act.
Retention Period
Keep invoice copies for the required retention period. As a rule of thumb, corporations keep them for 7 years and sole proprietors for 5 years.
Tips for Creating Invoices
- Confirm sending method, issue date, payment method, and tax-inclusive/exclusive display before issuing.
- Use templates or tools to reduce creation and delivery effort.
- Standardize rounding rules and calculate taxes by rate.
- Track sent invoices and payment status to prevent missed collections.
- Store invoice copies for the required retention period.
Conclusion
Summary
Invoices play an essential role in Japanese business transactions. After the Invoice System launch, accuracy and completeness are even more important. A properly formatted invoice helps build trust and keeps accounting and tax processing smooth.
Disclaimer
This content is provided for general informational purposes only and does not constitute legal or tax advice. Please consult a qualified professional for your specific situation.
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