How to Write a Japanese Invoice (請求書 Guide)
This guide explains what Japanese invoices are, how they differ from receipts, and what to include for invoice system compliance.
Understanding Japanese Invoices
What Is a Japanese Invoice (請求書)?
An invoice (請求書) is a document issued after providing goods or services to formally request payment from a customer.
Why Invoices Matter
In Japan, invoices communicate payment amounts and transaction details clearly. They are widely used as the basis for accounting, tax processing, and transaction records. While not legally required in many cases, invoices are issued in most real-world transactions.
Invoice vs Receipt
An invoice is issued before payment to request payment, while a receipt is issued after payment to prove it was received.
- Invoice (請求書): A document that requests payment.
- Receipt (領収書): A document that proves payment was completed.
Common Items on Japanese Invoices
Basic Items to Include
A Japanese invoice commonly includes the following items.
Invoice title
Example: "Invoice" or "請求書".
Issue date
The date the invoice is issued.
Invoice number
A management number (optional but recommended).
Issuer information
Company or individual name, address, and contact details.
Recipient information
Customer or counterparty name.
Transaction details
Product or service description.
Quantity and unit price
Line-level amounts if applicable.
Subtotal
Amount before tax.
Consumption tax
Tax amount for the transaction.
Total amount (tax included)
The final amount to be paid.
Payment due date
When payment is expected.
Payment method
Bank transfer details or other payment instructions.
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 and stored in electronic formats such as PDFs. As long as the contents are correct, electronic invoices are valid for legal and tax purposes. For long-term storage, comply with the Electronic Book Preservation Act requirements.
Retention Period
Invoices must be retained for 7 years in principle. The retention period is counted from the day after the tax filing due date.
Tips for Creating Invoices
- Use the recipient's official legal name.
- Double-check calculations to avoid mistakes.
- Avoid missing issue date or transaction date.
- Confirm whether invoice system compliance is required.
- Ensure the contents match the actual transaction.
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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