How to Write a Japanese Receipt (Electronic Receipt Guide)
This guide explains common practices for issuing Japanese receipts (領収書), with a focus on electronic receipts such as PDFs and digitally delivered documents.
Understanding Japanese Receipts
What Is a Japanese Receipt (領収書)?
A receipt (領収書) is an important evidentiary document issued by a seller to prove that payment has been received during a financial transaction. Businesses that provide goods and services issue receipts and deliver them to the purchaser. Under Japanese Civil Code, when a customer requests a receipt, the seller must issue one and deliver it. The buyer can refuse payment if the seller does not agree to issue a receipt.
Why Receipts Are Needed
A receipt serves as objective evidence of sales and payments. Receipts are considered valid vouchers for tax reporting, and businesses are normally required to issue and retain receipts for accounting purposes. They are used for expense reimbursement, accounting records, tax documentation, and are important for both buyers and sellers in transactions.
Difference Between 領収書 and レシート
Receipt (領収書) and acknowledgement of receipt (領収証) are essentially interchangeable in meaning with no clear difference for tax purposes. A sales slip (レシート) is commonly printed by cash registers and can serve as an evidentiary document, but often lacks purchaser details necessary for tax filing. This service generates formal 領収書-style electronic receipts.
Receipt Formats
Electronic Receipts
Electronic receipts are issued and delivered digitally, such as PDF files, email attachments, or cloud-based download links. They are widely used in modern transactions, and this service specializes in generating electronic receipts. Electronic receipts are recognized as valid evidentiary documents, just like paper receipts.
Invoice System (Qualified Invoice System)
As of October 1, 2023, Japan has implemented the Invoice System for claiming input tax credits under the consumption tax. To issue a receipt that can be treated as an invoice, it must include specific information required by the system, such as the registered business number and consumption tax amounts by tax rate, and the issuer must be registered in advance as a taxable business. Through this service, you can create receipts that meet the required documentation criteria under the Invoice System.
Revenue Stamp (収入印紙) Rules
Under Japan's stamp tax rules, revenue stamps generally apply only to paper documents. Electronic receipts delivered as PDFs typically do not require revenue stamps. For paper receipts: (1) If sales (excluding tax) are under ¥50,000, no revenue stamp is required (2) If ¥50,000 or more, a revenue stamp is required based on the amount (3) Credit card payments usually do not require revenue stamps (4) If a necessary stamp was not affixed, delinquent tax of three times the stamp tax may be applied upon audit.
Items to Include in a Receipt
A typical Japanese receipt generally includes the following information. Using our generator makes it easy to input all these items.
Recipient name (宛名)
For individuals, the name is usually followed by "様". For companies or organizations, "御中" is commonly used. Write the correct name or organization.
Amount (金額)
Show the total amount including tax clearly, and break down the amount excluding tax and the consumption tax. Our service automatically calculates by tax rate.
Date (日付)
As a general accounting and tax practice, the issue date on a receipt should match the date the payment was actually received. Even if the receipt is created later, it is typically written with the date when the payment was completed.
Description (但し書き)
Briefly describe the item being paid for. Simple expressions are commonly used on Japanese receipts. Example: Payment for goods, Accommodation fee, Food expense
Issuer information (発行者情報)
Write the issuer's name (business or individual). Address and contact details are optional but commonly included. Affixing a seal is customary but not legally required. When issuing under the Invoice System, include the registration number.
Conclusion
Summary
Electronic receipts are widely accepted in Japan and serve as valid evidentiary documents. Revenue stamps are generally not required for electronic receipts, and the issue date should normally correspond to the actual payment received date. Through this service, you can easily create professional electronic receipts that comply with Japanese practices.
Disclaimer
This content is provided for general informational purposes only and is based on publicly available explanations. It does not constitute legal, tax, or accounting advice. For advice specific to your situation, please consult a qualified professional.
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