Japan: Example Documents

View the examples Documents for Japan.

Standard Invoice (JP_StandardInvoice.xml)

The following example is an invoice for a non-registered business:

 <?xml version="1.0" encoding="UTF-8" standalone="no"?>
  <ubl:Invoice xmlns:ubl="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2" xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2" xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2" xmlns:cec="urn:oasis:names:specification:ubl:schema:xsd:CommonExtensionComponents-2" xmlns:vrbl="urn:vertexinc:vrbl:ExtensionComponent:1">
  
  <!-- Japan Standard Invoice -->
  
  	<!-- Required UBL extensions -->
  	<cec:UBLExtensions>
  		<cec:UBLExtension>
  			<cec:ExtensionContent>
  				<vrbl:InvoiceExtension>
  					<vrbl:RoutingDetails>
  						<!-- Unique sender ID. In case of Japan standars invoice always the sender's VAT ID -->
  						<vrbl:Sender>1234567890123</vrbl:Sender>
  						<!-- Unique receiver ID. In case of Japan always a static value identifies the country (Japan) and the target version to be created -->
  						<vrbl:Receiver>GENERIC_PEPPOL_UBL_JP_1p0p0</vrbl:Receiver>
  						<vrbl:ReceiverDetails>0088:1234567890123</vrbl:ReceiverDetails>
  					</vrbl:RoutingDetails>
  				</vrbl:InvoiceExtension>
  			</cec:ExtensionContent>
  		</cec:UBLExtension>
  	</cec:UBLExtensions>
  	<cbc:CustomizationID>urn:vertexinc:vrbl:billing:1</cbc:CustomizationID>
  	<cbc:ProfileID>urn:vertexinc:vrbl:billing:1</cbc:ProfileID>
  	<cbc:ID>156</cbc:ID>
  	<cbc:IssueDate>2023-10-24</cbc:IssueDate>
  	<cbc:IssueTime>15:30:00Z</cbc:IssueTime>
  	<cbc:DueDate>2024-10-10</cbc:DueDate>
  	<cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  	<cbc:DocumentCurrencyCode>JPY</cbc:DocumentCurrencyCode>
  	<cac:InvoicePeriod>
  		<cbc:StartDate>2023-10-18</cbc:StartDate>
  		<cbc:EndDate>2023-10-18</cbc:EndDate>
  	</cac:InvoicePeriod>
  	<cac:AccountingSupplierParty>
  		<cac:Party>
  			<!-- Technical Endpoint. Provides the PEPPOL ID of the sender -->
  			<!-- use schemeID codes from https://docs.peppol.eu/poacc/billing/3.0/codelist/eas/ -->
  			<cbc:EndpointID schemeID="0188">1234567890123</cbc:EndpointID>
  			<cac:PartyName>
  				<cbc:Name>株式会社 〇〇商事</cbc:Name>  
  			</cac:PartyName>
  			<cac:PostalAddress>
  				<cbc:StreetName>四谷4-29-X</cbc:StreetName>
  				<cbc:AdditionalStreetName>〇〇商事ビル</cbc:AdditionalStreetName>
  				<cbc:CityName>新宿区</cbc:CityName>
  				<cbc:PostalZone>1600044</cbc:PostalZone>
  				<cbc:CountrySubentity>東京都</cbc:CountrySubentity>
  				<cac:Country>
  					<cbc:IdentificationCode>JP</cbc:IdentificationCode>  
  				</cac:Country>
  			</cac:PostalAddress>
  			<cac:PartyTaxScheme> 
  				<!-- Registration Number for Qualified Invoice purpose in Japan -->	
  				<cbc:CompanyID>T1234567890123</cbc:CompanyID>
                  <cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>  
  				</cac:TaxScheme>
  			</cac:PartyTaxScheme>
  			<cac:PartyLegalEntity>
  				<cbc:RegistrationName>株式会社 〇〇商事</cbc:RegistrationName>  
  			</cac:PartyLegalEntity>
  		</cac:Party>
  	</cac:AccountingSupplierParty>
  	<cac:AccountingCustomerParty>
  		<cac:Party>
  			<!-- Technical Endpoint. Provides the PEPPOL ID of the receiver -->
  			<!-- use schemeID codes from https://docs.peppol.eu/poacc/billing/3.0/codelist/eas/ -->
  			<cbc:EndpointID schemeID="0188">3210987654321</cbc:EndpointID>
  			<cac:PartyName>
  				<cbc:Name>株式会社 〇〇物産</cbc:Name> 
  			</cac:PartyName>
  			<cac:PostalAddress>
  				<cbc:StreetName>北区</cbc:StreetName>
  				<cbc:AdditionalStreetName>北十二条西76-X</cbc:AdditionalStreetName>
  				<cbc:CityName>札幌市</cbc:CityName>
  				<cbc:PostalZone>0010012</cbc:PostalZone>
  				<cbc:CountrySubentity>北海道</cbc:CountrySubentity>
  				<cac:Country>
  					<cbc:IdentificationCode>JP</cbc:IdentificationCode> 
  				</cac:Country>
  			</cac:PostalAddress>
  			<cac:PartyTaxScheme>
  				<!-- Registration Number for Qualified Invoice purpose in Japan -->	
  				<cbc:CompanyID>>T3210987654321</cbc:CompanyID>
              	<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID> 
  				</cac:TaxScheme>
  			</cac:PartyTaxScheme>
  			<cac:PartyLegalEntity>
  				<cbc:RegistrationName>株式会社 〇〇物産</cbc:RegistrationName> 
  			</cac:PartyLegalEntity>
  		</cac:Party>
  	</cac:AccountingCustomerParty>	
  	<cac:TaxTotal>
  		<cbc:TaxAmount currencyID="JPY">25250</cbc:TaxAmount>
  		<cac:TaxSubtotal>
  			<cbc:TaxableAmount currencyID="JPY">252500</cbc:TaxableAmount>
  			<cbc:TaxAmount currencyID="JPY">25250</cbc:TaxAmount>
  			<cac:TaxCategory>
  				<cbc:ID>S</cbc:ID>
  				<cbc:Percent>10</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:TaxCategory>
  		</cac:TaxSubtotal>
  		<cac:TaxSubtotal>
  			<cbc:TaxableAmount currencyID="JPY">3490</cbc:TaxableAmount> 
  			<cbc:TaxAmount currencyID="JPY">0</cbc:TaxAmount> 
  			<cac:TaxCategory>
  				<cbc:ID>E</cbc:ID>
  				<cbc:Percent>0</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:TaxCategory>
  		</cac:TaxSubtotal>
  	</cac:TaxTotal>
  	<cac:LegalMonetaryTotal>
  		<cbc:LineExtensionAmount currencyID="JPY">255990</cbc:LineExtensionAmount>
  		<cbc:TaxExclusiveAmount currencyID="JPY">255990</cbc:TaxExclusiveAmount>
  		<cbc:TaxInclusiveAmount currencyID="JPY">281240</cbc:TaxInclusiveAmount>
  		<cbc:AllowanceTotalAmount currencyID="JPY">0</cbc:AllowanceTotalAmount>
  		<cbc:ChargeTotalAmount currencyID="JPY">0</cbc:ChargeTotalAmount>	
  		<cbc:PrepaidAmount currencyID="JPY">0</cbc:PrepaidAmount>
  		<cbc:PayableRoundingAmount currencyID="JPY">0</cbc:PayableRoundingAmount>	
  		<cbc:PayableAmount currencyID="JPY">281240</cbc:PayableAmount>
  	</cac:LegalMonetaryTotal>
  	<cac:InvoiceLine>
  		<cbc:ID>1</cbc:ID>
  		<cbc:InvoicedQuantity unitCode="H87">5</cbc:InvoicedQuantity>
  		<cbc:LineExtensionAmount currencyID="JPY">250000</cbc:LineExtensionAmount>
  		<cac:InvoicePeriod> 
  			<cbc:StartDate>2023-10-18</cbc:StartDate>
  			<cbc:EndDate>2023-10-18</cbc:EndDate>
  		</cac:InvoicePeriod>
  		<cac:Item>
  			<cbc:Name>ItemName</cbc:Name>
  			<cac:ClassifiedTaxCategory>
  				<cbc:ID>S</cbc:ID>
  				<cbc:Percent>10</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:ClassifiedTaxCategory>
  		</cac:Item>
  		<cac:Price>
  			<cbc:PriceAmount currencyID="JPY">5000</cbc:PriceAmount>
  			<cbc:BaseQuantity unitCode="H87">1</cbc:BaseQuantity>
  		</cac:Price>
  	</cac:InvoiceLine>
  	<cac:InvoiceLine>
  		<cbc:ID>2</cbc:ID>
  		<cbc:InvoicedQuantity unitCode="H87">5</cbc:InvoicedQuantity>
  		<cbc:LineExtensionAmount currencyID="JPY">2500</cbc:LineExtensionAmount>
  		<cac:InvoicePeriod> 
  			<cbc:StartDate>2023-10-18</cbc:StartDate>
  			<cbc:EndDate>2023-10-18</cbc:EndDate>
  		</cac:InvoicePeriod>
  		<cac:Item>
  			<cbc:Name>ItemName</cbc:Name>
  			<cac:ClassifiedTaxCategory>
  				<cbc:ID>S</cbc:ID>
  				<cbc:Percent>10</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:ClassifiedTaxCategory>
  		</cac:Item>
  		<cac:Price>
  			<cbc:PriceAmount currencyID="JPY">500</cbc:PriceAmount>
  			<cbc:BaseQuantity unitCode="H87">1</cbc:BaseQuantity>
  		</cac:Price>
  	</cac:InvoiceLine>
  	<cac:InvoiceLine>
  		<cbc:ID>3</cbc:ID>
  		<cbc:InvoicedQuantity unitCode="H87">10</cbc:InvoicedQuantity> 
  		<cbc:LineExtensionAmount currencyID="JPY">3490</cbc:LineExtensionAmount> 
  		<cac:InvoicePeriod>
  			<cbc:StartDate>2023-10-18</cbc:StartDate>
  			<cbc:EndDate>2023-10-18</cbc:EndDate>
  		</cac:InvoicePeriod>
  		<cac:Item>
  			<cbc:Name>ItemName(算数)</cbc:Name> 
  			<cac:ClassifiedTaxCategory> 
  				<cbc:ID>E</cbc:ID> 
  				<cbc:Percent>0</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:ClassifiedTaxCategory>
  		</cac:Item>
  		<cac:Price> 
  			<cbc:PriceAmount currencyID="JPY">349</cbc:PriceAmount>
  			<cbc:BaseQuantity unitCode="H87">1</cbc:BaseQuantity>
  		</cac:Price>
  	</cac:InvoiceLine>
  </ubl:Invoice>

Invoice for non-Registered with Allowance Charge (JP_Invoice_for_Non-tax_Registered_Businesses_AllowanceCharge.xml)

The following invoice..

<?xml version="1.0" encoding="UTF-8" standalone="no"?>
  <ubl:Invoice xmlns:ubl="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2" xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2" xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2" xmlns:cec="urn:oasis:names:specification:ubl:schema:xsd:CommonExtensionComponents-2" xmlns:vrbl="urn:vertexinc:vrbl:ExtensionComponent:1">
  
  <!-- Japan commercial invoice for Non-tax Registered Businesses, Allowances and Charges -->
  <!-- No Registration Number for tax purpose in Japan is provided for the seller, which is non-tax registered -->
  
  	<!-- Required UBL extensions -->
  	<cec:UBLExtensions>
  		<cec:UBLExtension>
  			<cec:ExtensionContent>
  				<vrbl:InvoiceExtension>
  					<vrbl:RoutingDetails>
  						<!-- Unique sender ID -->
  						<vrbl:Sender>1234567890123</vrbl:Sender>
  						<!-- Unique receiver ID. In case of Japan always a static value identifies the country (Japan) and the target version to be created -->
  						<vrbl:Receiver>GENERIC_PEPPOL_UBL_JP_1p0p0</vrbl:Receiver>
  						<vrbl:ReceiverDetails>0088:1234567890123</vrbl:ReceiverDetails>
  					</vrbl:RoutingDetails>
  				</vrbl:InvoiceExtension>
  			</cec:ExtensionContent>
  		</cec:UBLExtension>
  	</cec:UBLExtensions>
  	<cbc:CustomizationID>urn:vertexinc:vrbl:billing:1</cbc:CustomizationID>
  	<cbc:ProfileID>urn:vertexinc:vrbl:billing:1</cbc:ProfileID>
  	<cbc:ID>156</cbc:ID>
  	<cbc:IssueDate>2023-10-24</cbc:IssueDate>
  	<cbc:IssueTime>15:30:00Z</cbc:IssueTime>
  	<cbc:DueDate>2024-11-20</cbc:DueDate>
  	<cbc:InvoiceTypeCode>480</cbc:InvoiceTypeCode>
  	<cbc:DocumentCurrencyCode>JPY</cbc:DocumentCurrencyCode>
  	<cac:InvoicePeriod>
  		<cbc:StartDate>2023-10-18</cbc:StartDate>
  		<cbc:EndDate>2023-10-18</cbc:EndDate>
  	</cac:InvoicePeriod>	
  	<cac:AccountingSupplierParty>
  		<cac:Party>
  			<!-- Technical Endpoint. Provides the PEPPOL ID of the sender -->
  			<!-- use schemeID codes from https://docs.peppol.eu/poacc/billing/3.0/codelist/eas/ -->
  			<cbc:EndpointID schemeID="0188">1234567890123</cbc:EndpointID>
  			<cac:PartyIdentification>
  				<cbc:ID schemeID="0147">123456:000123:0147:1</cbc:ID> 
  			</cac:PartyIdentification>
  			<cac:PartyName>
  				<cbc:Name>株式会社 〇〇商事</cbc:Name>  
  			</cac:PartyName>
  			<cac:PostalAddress>
  				<cbc:StreetName>四谷4-29-X</cbc:StreetName>
  				<cbc:AdditionalStreetName>〇〇商事ビル</cbc:AdditionalStreetName>
  				<cbc:CityName>新宿区</cbc:CityName>
  				<cbc:PostalZone>1600044</cbc:PostalZone>
  				<cbc:CountrySubentity>東京都</cbc:CountrySubentity>
  				<cac:Country>
  					<cbc:IdentificationCode>JP</cbc:IdentificationCode>  
  				</cac:Country>
  			</cac:PostalAddress>
  			<cac:PartyLegalEntity>
  				<cbc:RegistrationName>株式会社 〇〇商事</cbc:RegistrationName>  
  				<cbc:CompanyID schemeID="0188">1234567890123</cbc:CompanyID>				
  			</cac:PartyLegalEntity>
  		</cac:Party>
  	</cac:AccountingSupplierParty>
  	<cac:AccountingCustomerParty>
  		<cac:Party>
  			<!-- Technical Endpoint. Provides the PEPPOL ID of the receiver -->
  			<!-- use schemeID codes from https://docs.peppol.eu/poacc/billing/3.0/codelist/eas/ -->
  			<cbc:EndpointID schemeID="0188">3210987654321</cbc:EndpointID>
  			<cac:PartyIdentification>
  				<cbc:ID schemeID="0147">654321:000321:0147:1</cbc:ID> <!-- IBT-046 - Buyer identifier, IBT-046-1 - Scheme identifier -->
  			</cac:PartyIdentification>
  			<cac:PartyName>
  				<cbc:Name>株式会社 〇〇物産</cbc:Name> 
  			</cac:PartyName>
  			<cac:PostalAddress>
  				<cbc:StreetName>北区</cbc:StreetName>
  				<cbc:AdditionalStreetName>北十二条西76-X</cbc:AdditionalStreetName>
  				<cbc:CityName>札幌市</cbc:CityName>
  				<cbc:PostalZone>0010012</cbc:PostalZone>
  				<cbc:CountrySubentity>北海道</cbc:CountrySubentity>
  				<cac:Country>
  					<cbc:IdentificationCode>JP</cbc:IdentificationCode> 
  				</cac:Country>
  			</cac:PostalAddress>
  			<cac:PartyTaxScheme>
  				<cbc:CompanyID>>T3210987654321</cbc:CompanyID>
              	<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID> 
  				</cac:TaxScheme>
  			</cac:PartyTaxScheme>
  			<cac:PartyLegalEntity>
  				<cbc:RegistrationName>株式会社 〇〇物産</cbc:RegistrationName> 
  				<cbc:CompanyID schemeID="0147">654321:000321:0147:1</cbc:CompanyID>
  			</cac:PartyLegalEntity>
  		</cac:Party>
  	</cac:AccountingCustomerParty>
  	<cac:Delivery> 
  		<cac:DeliveryLocation>
  			<cbc:ID schemeID="0147">123456:000123:0147:1</cbc:ID> 
  			<cac:Address> 
  				<cbc:StreetName>北区</cbc:StreetName> 
  				<cbc:AdditionalStreetName>北十二条西76-X</cbc:AdditionalStreetName> 
  				<cbc:CityName>札幌市</cbc:CityName>
  				<cbc:PostalZone>0010012</cbc:PostalZone> 
  				<cac:Country>
  					<cbc:IdentificationCode>JP</cbc:IdentificationCode> 
  				</cac:Country>
  			</cac:Address>
  		</cac:DeliveryLocation>
  		<cac:DeliveryParty>
  			<cac:PartyName>
  				<cbc:Name>00 配達場所</cbc:Name> 
  			</cac:PartyName>
  		</cac:DeliveryParty>
  	</cac:Delivery>
  	<cac:PaymentMeans> 
  	   	<cbc:PaymentMeansCode name="Credit transfer">30</cbc:PaymentMeansCode> 
  		<cac:PayeeFinancialAccount> 
          	<cbc:ID>1234:567:1:3242394</cbc:ID> 
          	<cbc:Name>財務会計</cbc:Name> 
  		</cac:PayeeFinancialAccount>
  	</cac:PaymentMeans> 
  	<cac:PaymentTerms> 
  		<cbc:Note>月末締め翌月20日払い, 銀行手数料振込人負担</cbc:Note> 
  	</cac:PaymentTerms>
  	<!-- Document level allowance -->	
  	<cac:AllowanceCharge> 
  		<cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  		<cbc:AllowanceChargeReasonCode>95</cbc:AllowanceChargeReasonCode> 
  		<cbc:AllowanceChargeReason>値引</cbc:AllowanceChargeReason> 
  		<cbc:Amount currencyID="JPY">179</cbc:Amount> 
  		<cac:TaxCategory>
  			<cbc:ID>S</cbc:ID>
  			<cbc:Percent>10</cbc:Percent> 
  			<cac:TaxScheme>
  				<cbc:ID>VAT</cbc:ID>
  			</cac:TaxScheme>
  		</cac:TaxCategory>
  	</cac:AllowanceCharge>
  	<!-- Document level charge -->	
  	<cac:AllowanceCharge> 
  		<cbc:ChargeIndicator>true</cbc:ChargeIndicator>
  		<cbc:AllowanceChargeReasonCode>FC</cbc:AllowanceChargeReasonCode> 
  		<cbc:AllowanceChargeReason>配送サービス</cbc:AllowanceChargeReason> 
  		<cbc:Amount currencyID="JPY">7679</cbc:Amount> 
  		<cac:TaxCategory>
  			<cbc:ID>S</cbc:ID> 
  			<cbc:Percent>10</cbc:Percent> 
  			<cac:TaxScheme>
  				<cbc:ID>VAT</cbc:ID> 
  			</cac:TaxScheme>
  		</cac:TaxCategory>
  	</cac:AllowanceCharge>	
  	<cac:TaxTotal>
  		<cbc:TaxAmount currencyID="JPY">0</cbc:TaxAmount>
  		<cac:TaxSubtotal>
  			<cbc:TaxableAmount currencyID="JPY">260000</cbc:TaxableAmount>
  			<cbc:TaxAmount currencyID="JPY">0</cbc:TaxAmount>
  			<cac:TaxCategory>
  				<cbc:ID>S</cbc:ID>
  				<cbc:Percent>10</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:TaxCategory>
  		</cac:TaxSubtotal>
  		<cac:TaxSubtotal>
  			<cbc:TaxableAmount currencyID="JPY">3490</cbc:TaxableAmount> 
  			<cbc:TaxAmount currencyID="JPY">0</cbc:TaxAmount> 
  			<cac:TaxCategory>
  				<cbc:ID>E</cbc:ID>
  				<cbc:Percent>0</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:TaxCategory>
  		</cac:TaxSubtotal>
  	</cac:TaxTotal>
  	<cac:LegalMonetaryTotal>
  		<cbc:LineExtensionAmount currencyID="JPY">255990</cbc:LineExtensionAmount>
  		<cbc:TaxExclusiveAmount currencyID="JPY">263490</cbc:TaxExclusiveAmount>
  		<cbc:TaxInclusiveAmount currencyID="JPY">263490</cbc:TaxInclusiveAmount>
  		<!-- Document level allowances total amount -->		
  		<cbc:AllowanceTotalAmount currencyID="JPY">179</cbc:AllowanceTotalAmount>
  		<!-- Document level charges total amount -->		
  		<cbc:ChargeTotalAmount currencyID="JPY">7690</cbc:ChargeTotalAmount>	
  		<cbc:PrepaidAmount currencyID="JPY">0</cbc:PrepaidAmount>
  		<cbc:PayableRoundingAmount currencyID="JPY">0</cbc:PayableRoundingAmount>	
  		<cbc:PayableAmount currencyID="JPY">263490</cbc:PayableAmount>
  	</cac:LegalMonetaryTotal>
  	<cac:InvoiceLine>
  		<cbc:ID>1</cbc:ID>
  		<cbc:InvoicedQuantity unitCode="H87">5</cbc:InvoicedQuantity>
  		<cbc:LineExtensionAmount currencyID="JPY">250000</cbc:LineExtensionAmount>
  		<cac:InvoicePeriod> 
  			<cbc:StartDate>2023-10-18</cbc:StartDate>
  			<cbc:EndDate>2023-10-18</cbc:EndDate>
  		</cac:InvoicePeriod>
  		<cac:OrderLineReference>
  			<cbc:LineID>1</cbc:LineID> 
  			<cac:OrderReference>
  				<cbc:ID>1</cbc:ID> 
  			</cac:OrderReference>
  		</cac:OrderLineReference>
  		<cac:DespatchLineReference>
  			<cbc:LineID>010</cbc:LineID>
  			<cac:DocumentReference>
  				<cbc:ID>789</cbc:ID> 
  			</cac:DocumentReference>
  		</cac:DespatchLineReference>	
  		<cac:DocumentReference> 
  			<cbc:ID>D001-1</cbc:ID>
  		</cac:DocumentReference>
  		<!-- Item level allowance -->		
  		<cac:AllowanceCharge> 
  			<cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  			<cbc:AllowanceChargeReasonCode>95</cbc:AllowanceChargeReasonCode>
  			<cbc:AllowanceChargeReason>値引</cbc:AllowanceChargeReason> 
  			<cbc:Amount currencyID="JPY">1500</cbc:Amount>
  		</cac:AllowanceCharge>
  		<!-- Item level charge -->		
  		<cac:AllowanceCharge> 
  			<cbc:ChargeIndicator>true</cbc:ChargeIndicator>
  			<cbc:AllowanceChargeReasonCode>FC</cbc:AllowanceChargeReasonCode>
  			<cbc:AllowanceChargeReason>配送サービス</cbc:AllowanceChargeReason>
  			<cbc:Amount currencyID="JPY">1500</cbc:Amount> 
  		</cac:AllowanceCharge>		
  		<cac:Item>
  			<cbc:Name>ItemName</cbc:Name>
  			<cac:ClassifiedTaxCategory>
  				<cbc:ID>S</cbc:ID>
  				<cbc:Percent>10</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:ClassifiedTaxCategory>
  		</cac:Item>
  		<cac:Price>
  			<cbc:PriceAmount currencyID="JPY">50000</cbc:PriceAmount>
  			<cbc:BaseQuantity unitCode="H87">1</cbc:BaseQuantity>
  		</cac:Price>
  	</cac:InvoiceLine>
  	<cac:InvoiceLine>
  		<cbc:ID>2</cbc:ID>
  		<cbc:InvoicedQuantity unitCode="H87">5</cbc:InvoicedQuantity>
  		<cbc:LineExtensionAmount currencyID="JPY">2500</cbc:LineExtensionAmount>
  		<cac:InvoicePeriod> 
  			<cbc:StartDate>2023-10-18</cbc:StartDate>
  			<cbc:EndDate>2023-10-18</cbc:EndDate>
  		</cac:InvoicePeriod>
  		<cac:DocumentReference> 
  			<cbc:ID>D001-2</cbc:ID> 
  		</cac:DocumentReference>
  		<cac:Item>
  			<cbc:Name>ItemName</cbc:Name>
  			<cac:ClassifiedTaxCategory>
  				<cbc:ID>S</cbc:ID>
  				<cbc:Percent>10</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:ClassifiedTaxCategory>
  		</cac:Item>
  		<cac:Price>
  			<cbc:PriceAmount currencyID="JPY">500</cbc:PriceAmount>
  			<cbc:BaseQuantity unitCode="H87">1</cbc:BaseQuantity>
  			<!-- Price discount -->			
  			<cac:AllowanceCharge>
  				<cbc:ChargeIndicator>false</cbc:ChargeIndicator> 
  				<cbc:Amount currencyID="JPY">100</cbc:Amount>
  				<cbc:BaseAmount currencyID="JPY">600</cbc:BaseAmount> 
  			</cac:AllowanceCharge>			
  		</cac:Price>
  	</cac:InvoiceLine>
  	<cac:InvoiceLine>
  		<cbc:ID>3</cbc:ID>
  		<cbc:InvoicedQuantity unitCode="H87">10</cbc:InvoicedQuantity> 
  		<cbc:LineExtensionAmount currencyID="JPY">3490</cbc:LineExtensionAmount> 
  		<cac:InvoicePeriod>
  			<cbc:StartDate>2023-10-18</cbc:StartDate>
  			<cbc:EndDate>2023-10-18</cbc:EndDate>
  		</cac:InvoicePeriod>
  		<cac:DocumentReference> 
  			<cbc:ID>D001-3</cbc:ID> 
  		</cac:DocumentReference>		
  		<cac:Item>
  			<cbc:Name>ItemName(算数)</cbc:Name> 
  			<cac:ClassifiedTaxCategory> 
  				<cbc:ID>E</cbc:ID> 
  				<cbc:Percent>0</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:ClassifiedTaxCategory>
  		</cac:Item>
  		<cac:Price> 
  			<cbc:PriceAmount currencyID="JPY">349</cbc:PriceAmount>
  			<cbc:BaseQuantity unitCode="H87">1</cbc:BaseQuantity>
  		</cac:Price>
  	</cac:InvoiceLine>
  </ubl:Invoice>

Standard Invoice Allowance Charge (JP_StandardInvoice_AllowanceCharge.xml)

The following example..

 <?xml version="1.0" encoding="UTF-8" standalone="no"?>
  <ubl:Invoice xmlns:ubl="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2" xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2" xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2" xmlns:cec="urn:oasis:names:specification:ubl:schema:xsd:CommonExtensionComponents-2" xmlns:vrbl="urn:vertexinc:vrbl:ExtensionComponent:1">
  
  <!-- Japan common commercial invoice, Allowances and Charges -->
  
  	<!-- Required UBL extensions -->
  	<cec:UBLExtensions>
  		<cec:UBLExtension>
  			<cec:ExtensionContent>
  				<vrbl:InvoiceExtension>
  					<vrbl:RoutingDetails>
  						<!-- Unique sender ID. In case of Japan always the sender's VAT ID -->
  						<vrbl:Sender>1234567890123</vrbl:Sender>
  						<!-- Unique receiver ID. In case of Japan always a static value identifies the country (Japan) and the target version to be created -->
  						<vrbl:Receiver>GENERIC_PEPPOL_UBL_JP_1p0p0</vrbl:Receiver>
  						<vrbl:ReceiverDetails>0088:1234567890123</vrbl:ReceiverDetails>
  					</vrbl:RoutingDetails>
  				</vrbl:InvoiceExtension>
  			</cec:ExtensionContent>
  		</cec:UBLExtension>
  	</cec:UBLExtensions>
  	<cbc:CustomizationID>urn:vertexinc:vrbl:billing:1</cbc:CustomizationID>
  	<cbc:ProfileID>urn:vertexinc:vrbl:billing:1</cbc:ProfileID>
  	<cbc:ID>156</cbc:ID>
  	<cbc:IssueDate>2023-10-24</cbc:IssueDate>
  	<cbc:IssueTime>15:30:00Z</cbc:IssueTime>
  	<cbc:DueDate>2023-11-20</cbc:DueDate>
  	<cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  	<cbc:DocumentCurrencyCode>JPY</cbc:DocumentCurrencyCode>
  	<cac:InvoicePeriod>
  		<cbc:StartDate>2023-10-24</cbc:StartDate>
  		<cbc:EndDate>2023-10-24</cbc:EndDate>
  	</cac:InvoicePeriod>
  	<cac:AccountingSupplierParty>
  		<cac:Party>
  			<!-- Technical Endpoint. Provides the PEPPOL ID of the sender -->
  			<!-- use schemeID codes from https://docs.peppol.eu/poacc/billing/3.0/codelist/eas/ -->
  			<cbc:EndpointID schemeID="0188">1234567890123</cbc:EndpointID>
  			<cac:PartyIdentification>
  				<cbc:ID schemeID="0147">123456:000123:0147:1</cbc:ID> 
  			</cac:PartyIdentification>
  			<cac:PartyName>
  				<cbc:Name>株式会社 〇〇商事</cbc:Name>  
  			</cac:PartyName>
  			<cac:PostalAddress>
  				<cbc:StreetName>四谷4-29-X</cbc:StreetName>
  				<cbc:AdditionalStreetName>〇〇商事ビル</cbc:AdditionalStreetName>
  				<cbc:CityName>新宿区</cbc:CityName>
  				<cbc:PostalZone>1600044</cbc:PostalZone>
  				<cbc:CountrySubentity>東京都</cbc:CountrySubentity>
  				<cac:Country>
  					<cbc:IdentificationCode>JP</cbc:IdentificationCode>  
  				</cac:Country>
  			</cac:PostalAddress>
  			<cac:PartyTaxScheme>
  				<cbc:CompanyID>T1234567890123</cbc:CompanyID>
                  <cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>  
  				</cac:TaxScheme>
  			</cac:PartyTaxScheme>
  			<cac:PartyLegalEntity>
  				<cbc:RegistrationName>株式会社 〇〇商事</cbc:RegistrationName>
  				<cbc:CompanyID schemeID="0188">1234567890123</cbc:CompanyID>  
  			</cac:PartyLegalEntity>
  			<cac:Contact>
  				<cbc:Name>販売者連絡先</cbc:Name> 
  				<cbc:Telephone>03-3xxx-0001</cbc:Telephone>
  				<cbc:ElectronicMail>[email protected]</cbc:ElectronicMail>
  			</cac:Contact>	
  		</cac:Party>
  	</cac:AccountingSupplierParty>
  	<cac:AccountingCustomerParty>
  		<cac:Party>
  			<!-- Technical Endpoint. Provides the PEPPOL ID of the receiver -->
  			<!-- use schemeID codes from https://docs.peppol.eu/poacc/billing/3.0/codelist/eas/ -->
  			<cbc:EndpointID schemeID="0188">3210987654321</cbc:EndpointID>
  			<cac:PartyIdentification>
  				<cbc:ID schemeID="0147">654321:000321:0147:1</cbc:ID> 
  			</cac:PartyIdentification>
  			<cac:PartyName>
  				<cbc:Name>00 バイヤー</cbc:Name> 
  			</cac:PartyName>
  			<cac:PostalAddress>
  				<cbc:StreetName>北区</cbc:StreetName>
  				<cbc:AdditionalStreetName>北十二条西76-X</cbc:AdditionalStreetName>
  				<cbc:CityName>札幌市</cbc:CityName>
  				<cbc:PostalZone>0010012</cbc:PostalZone>
  				<cbc:CountrySubentity>北海道</cbc:CountrySubentity>
  				<cac:Country>
  					<cbc:IdentificationCode>JP</cbc:IdentificationCode> 
  				</cac:Country>
  			</cac:PostalAddress>
  			<cac:PartyTaxScheme>
  				<!-- Registration Number for Qualified Invoice purpose in Japan -->			
  				<cbc:CompanyID>>T3210987654321</cbc:CompanyID>
              	<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID> 
  				</cac:TaxScheme>
  			</cac:PartyTaxScheme>
  			<cac:PartyLegalEntity>
  				<cbc:RegistrationName>00 バイヤー</cbc:RegistrationName> 
  				<cbc:CompanyID schemeID="0147">654321:000321:0147:1</cbc:CompanyID>
  			</cac:PartyLegalEntity>
  		</cac:Party>
  	</cac:AccountingCustomerParty>
  	<cac:Delivery> 
  		<cac:DeliveryLocation>
  			<cbc:ID schemeID="0147">123456:000123:0147:1</cbc:ID> 
  			<cac:Address> 
  				<cbc:StreetName>北区</cbc:StreetName> 
  				<cbc:AdditionalStreetName>北十二条西76-X</cbc:AdditionalStreetName> 
  				<cbc:CityName>札幌市</cbc:CityName>
  				<cbc:PostalZone>0010012</cbc:PostalZone> 
  				<cac:Country>
  					<cbc:IdentificationCode>JP</cbc:IdentificationCode> 
  				</cac:Country>
  			</cac:Address>
  		</cac:DeliveryLocation>
  		<cac:DeliveryParty>
  			<cac:PartyName>
  				<cbc:Name>00 配達場所</cbc:Name> 
  			</cac:PartyName>
  		</cac:DeliveryParty>
  	</cac:Delivery>
  	<cac:PaymentMeans> 
  	   	<cbc:PaymentMeansCode name="Credit transfer">30</cbc:PaymentMeansCode> 
  		<cac:PayeeFinancialAccount> 
          	<cbc:ID>1234:567:1:3242394</cbc:ID> 
          	<cbc:Name>財務会計</cbc:Name> 
  		</cac:PayeeFinancialAccount>
  	</cac:PaymentMeans> 
  	<cac:PaymentTerms> 
  		<cbc:Note>月末締め翌月20日払い, 銀行手数料振込人負担</cbc:Note> 
  	</cac:PaymentTerms>
  	<!-- Document level allowance -->	
  	<cac:AllowanceCharge> 
      	<cbc:ChargeIndicator>false</cbc:ChargeIndicator>
      	<cbc:AllowanceChargeReasonCode>95</cbc:AllowanceChargeReasonCode> 
      	<cbc:AllowanceChargeReason>値引</cbc:AllowanceChargeReason> 
      	<cbc:Amount currencyID="JPY">179</cbc:Amount> 
      	<cac:TaxCategory>
          	<cbc:ID>S</cbc:ID> 
          	<cbc:Percent>10</cbc:Percent> 
          	<cac:TaxScheme>
              	<cbc:ID>VAT</cbc:ID> 
          	</cac:TaxScheme>
      	</cac:TaxCategory>
  	</cac:AllowanceCharge>
  	<!-- Document level charge -->
  	<cac:AllowanceCharge> 
      	<cbc:ChargeIndicator>true</cbc:ChargeIndicator>
      	<cbc:AllowanceChargeReasonCode>FC</cbc:AllowanceChargeReasonCode> 
      	<cbc:AllowanceChargeReason>配送サービス</cbc:AllowanceChargeReason> 
      	<cbc:Amount currencyID="JPY">7679</cbc:Amount>
      	<cac:TaxCategory>
          	<cbc:ID>S</cbc:ID> 
          	<cbc:Percent>10</cbc:Percent> 
          	<cac:TaxScheme>
              	<cbc:ID>VAT</cbc:ID> 
          	</cac:TaxScheme>
      	</cac:TaxCategory>
  	</cac:AllowanceCharge>	
  	<cac:TaxTotal>
  		<cbc:TaxAmount currencyID="JPY">26000</cbc:TaxAmount>
  		<cac:TaxSubtotal>
  			<cbc:TaxableAmount currencyID="JPY">260000</cbc:TaxableAmount>
  			<cbc:TaxAmount currencyID="JPY">26000</cbc:TaxAmount>
  			<cac:TaxCategory>
  				<cbc:ID>S</cbc:ID>
  				<cbc:Percent>10</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:TaxCategory>
  		</cac:TaxSubtotal>
  		<cac:TaxSubtotal>
  			<cbc:TaxableAmount currencyID="JPY">3490</cbc:TaxableAmount> 
  			<cbc:TaxAmount currencyID="JPY">0</cbc:TaxAmount> 
  			<cac:TaxCategory>
  				<cbc:ID>E</cbc:ID>
  				<cbc:Percent>0</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:TaxCategory>
  		</cac:TaxSubtotal>
  	</cac:TaxTotal>
  	<cac:LegalMonetaryTotal>
  		<cbc:LineExtensionAmount currencyID="JPY">255990</cbc:LineExtensionAmount>
  		<cbc:TaxExclusiveAmount currencyID="JPY">263490</cbc:TaxExclusiveAmount>
  		<cbc:TaxInclusiveAmount currencyID="JPY">289490</cbc:TaxInclusiveAmount>
  		<!-- Document level allowances total amount -->
  		<cbc:AllowanceTotalAmount currencyID="JPY">179</cbc:AllowanceTotalAmount>
  		<!-- Document level charges total amount -->		
  		<cbc:ChargeTotalAmount currencyID="JPY">7679</cbc:ChargeTotalAmount>	
  		<cbc:PrepaidAmount currencyID="JPY">0</cbc:PrepaidAmount>
  		<cbc:PayableRoundingAmount currencyID="JPY">0</cbc:PayableRoundingAmount>	
  		<cbc:PayableAmount currencyID="JPY">289490</cbc:PayableAmount>
  	</cac:LegalMonetaryTotal>
  	<cac:InvoiceLine>
  		<cbc:ID>1</cbc:ID>
  		<cbc:InvoicedQuantity unitCode="H87">5</cbc:InvoicedQuantity>
  		<cbc:LineExtensionAmount currencyID="JPY">250000</cbc:LineExtensionAmount>
  		<cac:InvoicePeriod> 
  			<cbc:StartDate>2023-10-24</cbc:StartDate>
  			<cbc:EndDate>2023-10-24</cbc:EndDate>
  		</cac:InvoicePeriod>
  		<cac:DocumentReference>
  			<cbc:ID>D001-1</cbc:ID> 
  		</cac:DocumentReference>
  		<!-- Item level allowance -->
  		<cac:AllowanceCharge>
      		<cbc:ChargeIndicator>false</cbc:ChargeIndicator>
      		<cbc:AllowanceChargeReasonCode>95</cbc:AllowanceChargeReasonCode> 
      		<cbc:AllowanceChargeReason>値引</cbc:AllowanceChargeReason>  
  			<cbc:Amount currencyID="JPY">1500</cbc:Amount>  
  		</cac:AllowanceCharge>
  		<!-- Item level charge -->
  		<cac:AllowanceCharge>  
          	<cbc:ChargeIndicator>true</cbc:ChargeIndicator>
          	<cbc:AllowanceChargeReasonCode>CG</cbc:AllowanceChargeReasonCode>  
          	<cbc:AllowanceChargeReason>クリーニング</cbc:AllowanceChargeReason>  
          	<cbc:Amount currencyID="JPY">1500</cbc:Amount>  
          </cac:AllowanceCharge>
  		<cac:Item>
  			<cbc:Name>ItemName</cbc:Name>
  			<cac:ClassifiedTaxCategory>
  				<cbc:ID>S</cbc:ID>
  				<cbc:Percent>10</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:ClassifiedTaxCategory>
  		</cac:Item>
  		<cac:Price>
  			<cbc:PriceAmount currencyID="JPY">50000</cbc:PriceAmount>
  			<cbc:BaseQuantity unitCode="H87">1</cbc:BaseQuantity>
  		</cac:Price>
  	</cac:InvoiceLine>
  	<cac:InvoiceLine>
  		<cbc:ID>2</cbc:ID>
  		<cbc:InvoicedQuantity unitCode="H87">5</cbc:InvoicedQuantity>
  		<cbc:LineExtensionAmount currencyID="JPY">2500</cbc:LineExtensionAmount>
  		<cac:InvoicePeriod> 
  			<cbc:StartDate>2023-10-24</cbc:StartDate>
  			<cbc:EndDate>2023-10-24</cbc:EndDate>
  		</cac:InvoicePeriod>
  		<cac:DocumentReference>
  			<cbc:ID>D001-2</cbc:ID> 
  		</cac:DocumentReference>
  		<cac:Item>
  			<cbc:Name>ItemName</cbc:Name>
  			<cac:ClassifiedTaxCategory>
  				<cbc:ID>S</cbc:ID>
  				<cbc:Percent>10</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:ClassifiedTaxCategory>
  		</cac:Item>
  		<cac:Price>
  			<cbc:PriceAmount currencyID="JPY">500</cbc:PriceAmount>
  			<cbc:BaseQuantity unitCode="H87">1</cbc:BaseQuantity>
  			<!-- Price discount -->
  			<cac:AllowanceCharge>
          		<cbc:ChargeIndicator>false</cbc:ChargeIndicator> 
          		<cbc:Amount currencyID="JPY">100</cbc:Amount>
          		<cbc:BaseAmount currencyID="JPY">600</cbc:BaseAmount>
      		</cac:AllowanceCharge>
  		</cac:Price>
  	</cac:InvoiceLine>
  	<cac:InvoiceLine>
  		<cbc:ID>3</cbc:ID>
  		<cbc:InvoicedQuantity unitCode="H87">10</cbc:InvoicedQuantity> 
  		<cbc:LineExtensionAmount currencyID="JPY">3490</cbc:LineExtensionAmount> 
  		<cac:InvoicePeriod>
  			<cbc:StartDate>2023-10-24</cbc:StartDate>
  			<cbc:EndDate>2023-10-24</cbc:EndDate>
  		</cac:InvoicePeriod>
  				<cac:DocumentReference>
  			<cbc:ID>D001-3</cbc:ID> 
  		</cac:DocumentReference>
  		<cac:Item>
  			<cbc:Name>ItemName</cbc:Name> 
  			<cac:ClassifiedTaxCategory> 
  				<cbc:ID>E</cbc:ID> 
  				<cbc:Percent>0</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:ClassifiedTaxCategory>
  		</cac:Item>
  		<cac:Price> 
  			<cbc:PriceAmount currencyID="JPY">349</cbc:PriceAmount>
  			<cbc:BaseQuantity unitCode="H87">1</cbc:BaseQuantity>
  		</cac:Price>
  	</cac:InvoiceLine>
  </ubl:Invoice>

Standard Correction Invoice (JP_StandardInvoice_CorrectionInv.xml)

 <?xml version="1.0" encoding="UTF-8" standalone="no"?>
  <ubl:Invoice xmlns:ubl="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2" xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2" xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2" xmlns:cec="urn:oasis:names:specification:ubl:schema:xsd:CommonExtensionComponents-2" xmlns:vrbl="urn:vertexinc:vrbl:ExtensionComponent:1">
  
  <!-- Japan common commercial invoice, Correction Invoice -->
  <!-- The invoice is issued to rectify a preceeding invoice -->
  
  	<!-- Required UBL extensions -->
  	<cec:UBLExtensions>
  		<cec:UBLExtension>
  			<cec:ExtensionContent>
  				<vrbl:InvoiceExtension>
  					<vrbl:RoutingDetails>
  						<!-- Unique sender ID. In case of Japan always the sender's VAT ID -->
  						<vrbl:Sender>1234567890123</vrbl:Sender>
  						<!-- Unique receiver ID. In case of Japan always a static value identifies the country (Japan) and the target version to be created -->
  						<vrbl:Receiver>GENERIC_PEPPOL_UBL_JP_1p0p0</vrbl:Receiver>
  						<vrbl:ReceiverDetails>0088:1234567890123</vrbl:ReceiverDetails>
  					</vrbl:RoutingDetails>
  				</vrbl:InvoiceExtension>
  			</cec:ExtensionContent>
  		</cec:UBLExtension>
  	</cec:UBLExtensions>
  	<cbc:CustomizationID>urn:vertexinc:vrbl:billing:1</cbc:CustomizationID>
  	<cbc:ProfileID>urn:vertexinc:vrbl:billing:1</cbc:ProfileID>
  	<cbc:ID>156</cbc:ID>
  	<cbc:IssueDate>2023-10-24</cbc:IssueDate>
  	<cbc:IssueTime>15:30:00Z</cbc:IssueTime>
  	<cbc:DueDate>2023-11-20</cbc:DueDate>
  	<cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  	<cbc:DocumentCurrencyCode>JPY</cbc:DocumentCurrencyCode>
  	<cac:InvoicePeriod>
  		<cbc:StartDate>2023-10-24</cbc:StartDate>
  		<cbc:EndDate>2023-10-24</cbc:EndDate>
  	</cac:InvoicePeriod>
  	<cac:BillingReference> 
  		<!-- Information about the preceeding invoice to correct -->
  		<cac:InvoiceDocumentReference>
  			<cbc:ID>123</cbc:ID> 
  			<cbc:IssueDate>2023-10-20</cbc:IssueDate> 
  		</cac:InvoiceDocumentReference>
  	</cac:BillingReference>	
  	<cac:AccountingSupplierParty>
  		<cac:Party>
  			<!-- Technical Endpoint. Provides the PEPPOL ID of the sender -->
  			<!-- use schemeID codes from https://docs.peppol.eu/poacc/billing/3.0/codelist/eas/ -->
  			<cbc:EndpointID schemeID="0188">1234567890123</cbc:EndpointID>
  			<cac:PartyIdentification>
  				<cbc:ID schemeID="0147">123456:000123:0147:1</cbc:ID> 
  			</cac:PartyIdentification>
  			<cac:PartyName>
  				<cbc:Name>株式会社 〇〇商事</cbc:Name>  
  			</cac:PartyName>
  			<cac:PostalAddress>
  				<cbc:StreetName>四谷4-29-X</cbc:StreetName>
  				<cbc:AdditionalStreetName>〇〇商事ビル</cbc:AdditionalStreetName>
  				<cbc:CityName>新宿区</cbc:CityName>
  				<cbc:PostalZone>1600044</cbc:PostalZone>
  				<cbc:CountrySubentity>東京都</cbc:CountrySubentity>
  				<cac:Country>
  					<cbc:IdentificationCode>JP</cbc:IdentificationCode>  
  				</cac:Country>
  			</cac:PostalAddress>
  			<cac:PartyTaxScheme>
  				<!-- Registration Number for Qualified Invoice purpose in Japan -->			
  				<cbc:CompanyID>T1234567890123</cbc:CompanyID>
                  <cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>  
  				</cac:TaxScheme>
  			</cac:PartyTaxScheme>
  			<cac:PartyLegalEntity>
  				<cbc:RegistrationName>株式会社 〇〇商事</cbc:RegistrationName>
  				<cbc:CompanyID schemeID="0188">1234567890123</cbc:CompanyID>  
  			</cac:PartyLegalEntity>
  			<cac:Contact>
  				<cbc:Name>販売者連絡先</cbc:Name> 
  				<cbc:Telephone>03-3xxx-0001</cbc:Telephone>
  				<cbc:ElectronicMail>[email protected]</cbc:ElectronicMail>
  			</cac:Contact>	
  		</cac:Party>
  	</cac:AccountingSupplierParty>
  	<cac:AccountingCustomerParty>
  		<cac:Party>
  			<!-- Technical Endpoint. Provides the PEPPOL ID of the receiver -->
  			<!-- use schemeID codes from https://docs.peppol.eu/poacc/billing/3.0/codelist/eas/ -->
  			<cbc:EndpointID schemeID="0188">3210987654321</cbc:EndpointID>
  			<cac:PartyIdentification>
  				<cbc:ID schemeID="0147">654321:000321:0147:1</cbc:ID> 
  			</cac:PartyIdentification>
  			<cac:PartyName>
  				<cbc:Name>00 バイヤー</cbc:Name> 
  			</cac:PartyName>
  			<cac:PostalAddress>
  				<cbc:StreetName>北区</cbc:StreetName>
  				<cbc:AdditionalStreetName>北十二条西76-X</cbc:AdditionalStreetName>
  				<cbc:CityName>札幌市</cbc:CityName>
  				<cbc:PostalZone>0010012</cbc:PostalZone>
  				<cbc:CountrySubentity>北海道</cbc:CountrySubentity>
  				<cac:Country>
  					<cbc:IdentificationCode>JP</cbc:IdentificationCode> 
  				</cac:Country>
  			</cac:PostalAddress>
  			<cac:PartyTaxScheme>
  				<cbc:CompanyID>>T3210987654321</cbc:CompanyID>
              	<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID> 
  				</cac:TaxScheme>
  			</cac:PartyTaxScheme>
  			<cac:PartyLegalEntity>
  				<cbc:RegistrationName>00 バイヤー</cbc:RegistrationName> 
  				<cbc:CompanyID schemeID="0147">654321:000321:0147:1</cbc:CompanyID>
  			</cac:PartyLegalEntity>
  		</cac:Party>
  	</cac:AccountingCustomerParty>
  	<cac:Delivery> 
  		<cac:DeliveryLocation>
  			<cbc:ID schemeID="0147">123456:000123:0147:1</cbc:ID> 
  			<cac:Address> 
  				<cbc:StreetName>北区</cbc:StreetName> 
  				<cbc:AdditionalStreetName>北十二条西76-X</cbc:AdditionalStreetName> 
  				<cbc:CityName>札幌市</cbc:CityName>
  				<cbc:PostalZone>0010012</cbc:PostalZone> 
  				<cac:Country>
  					<cbc:IdentificationCode>JP</cbc:IdentificationCode> 
  				</cac:Country>
  			</cac:Address>
  		</cac:DeliveryLocation>
  		<cac:DeliveryParty>
  			<cac:PartyName>
  				<cbc:Name>00 配達場所</cbc:Name> 
  			</cac:PartyName>
  		</cac:DeliveryParty>
  	</cac:Delivery>
  	<cac:PaymentMeans> 
  	   	<cbc:PaymentMeansCode name="Credit transfer">30</cbc:PaymentMeansCode> 
  		<cac:PayeeFinancialAccount> 
          	<cbc:ID>1234:567:1:3242394</cbc:ID> 
          	<cbc:Name>財務会計</cbc:Name> 
  		</cac:PayeeFinancialAccount>
  	</cac:PaymentMeans> 
  	<cac:PaymentTerms> 
  		<cbc:Note>月末締め翌月20日払い, 銀行手数料振込人負担</cbc:Note> 
  	</cac:PaymentTerms>	
  	<cac:AllowanceCharge> 
      	<cbc:ChargeIndicator>false</cbc:ChargeIndicator>
      	<cbc:AllowanceChargeReasonCode>95</cbc:AllowanceChargeReasonCode> 
      	<cbc:AllowanceChargeReason>値引</cbc:AllowanceChargeReason> 
      	<cbc:Amount currencyID="JPY">179</cbc:Amount> 
      	<cac:TaxCategory>
          	<cbc:ID>S</cbc:ID> 
          	<cbc:Percent>10</cbc:Percent> 
          	<cac:TaxScheme>
              	<cbc:ID>VAT</cbc:ID> 
          	</cac:TaxScheme>
      	</cac:TaxCategory>
  	</cac:AllowanceCharge>
  	<cac:AllowanceCharge> 
      	<cbc:ChargeIndicator>true</cbc:ChargeIndicator>
      	<cbc:AllowanceChargeReasonCode>FC</cbc:AllowanceChargeReasonCode> 
      	<cbc:AllowanceChargeReason>配送サービス</cbc:AllowanceChargeReason> 
      	<cbc:Amount currencyID="JPY">7679</cbc:Amount>
      	<cac:TaxCategory>
          	<cbc:ID>S</cbc:ID> 
          	<cbc:Percent>10</cbc:Percent> 
          	<cac:TaxScheme>
              	<cbc:ID>VAT</cbc:ID> 
          	</cac:TaxScheme>
      	</cac:TaxCategory>
  	</cac:AllowanceCharge>	
  	<cac:TaxTotal>
  		<cbc:TaxAmount currencyID="JPY">26000</cbc:TaxAmount>
  		<cac:TaxSubtotal>
  			<cbc:TaxableAmount currencyID="JPY">260000</cbc:TaxableAmount>
  			<cbc:TaxAmount currencyID="JPY">26000</cbc:TaxAmount>
  			<cac:TaxCategory>
  				<cbc:ID>S</cbc:ID>
  				<cbc:Percent>10</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:TaxCategory>
  		</cac:TaxSubtotal>
  		<cac:TaxSubtotal>
  			<cbc:TaxableAmount currencyID="JPY">3490</cbc:TaxableAmount> 
  			<cbc:TaxAmount currencyID="JPY">0</cbc:TaxAmount> 
  			<cac:TaxCategory>
  				<cbc:ID>E</cbc:ID>
  				<cbc:Percent>0</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:TaxCategory>
  		</cac:TaxSubtotal>
  	</cac:TaxTotal>
  	<cac:LegalMonetaryTotal>
  		<cbc:LineExtensionAmount currencyID="JPY">255990</cbc:LineExtensionAmount>
  		<cbc:TaxExclusiveAmount currencyID="JPY">263490</cbc:TaxExclusiveAmount>
  		<cbc:TaxInclusiveAmount currencyID="JPY">289490</cbc:TaxInclusiveAmount>
  		<cbc:AllowanceTotalAmount currencyID="JPY">179</cbc:AllowanceTotalAmount>
  		<cbc:ChargeTotalAmount currencyID="JPY">7679</cbc:ChargeTotalAmount>	
  		<cbc:PrepaidAmount currencyID="JPY">0</cbc:PrepaidAmount>
  		<cbc:PayableRoundingAmount currencyID="JPY">0</cbc:PayableRoundingAmount>	
  		<cbc:PayableAmount currencyID="JPY">289490</cbc:PayableAmount>
  	</cac:LegalMonetaryTotal>
  	<cac:InvoiceLine>
  		<cbc:ID>1</cbc:ID>
  		<cbc:InvoicedQuantity unitCode="H87">5</cbc:InvoicedQuantity>
  		<cbc:LineExtensionAmount currencyID="JPY">250000</cbc:LineExtensionAmount>
  		<cac:InvoicePeriod> 
  			<cbc:StartDate>2023-10-24</cbc:StartDate>
  			<cbc:EndDate>2023-10-24</cbc:EndDate>
  		</cac:InvoicePeriod>
  		<cac:DocumentReference>
  			<cbc:ID>D001-1</cbc:ID> 
  		</cac:DocumentReference>
  				<cac:AllowanceCharge>
      		<cbc:ChargeIndicator>false</cbc:ChargeIndicator>
      		<cbc:AllowanceChargeReasonCode>95</cbc:AllowanceChargeReasonCode> 
      		<cbc:AllowanceChargeReason>値引</cbc:AllowanceChargeReason>  
  			<cbc:Amount currencyID="JPY">1500</cbc:Amount>  
  		</cac:AllowanceCharge>
  		<cac:AllowanceCharge>  
          	<cbc:ChargeIndicator>true</cbc:ChargeIndicator>
          	<cbc:AllowanceChargeReasonCode>CG</cbc:AllowanceChargeReasonCode>  
          	<cbc:AllowanceChargeReason>クリーニング</cbc:AllowanceChargeReason>  
          	<cbc:Amount currencyID="JPY">1500</cbc:Amount>  
          </cac:AllowanceCharge>
  		<cac:Item>
  			<cbc:Name>ItemName</cbc:Name>
  			<cac:ClassifiedTaxCategory>
  				<cbc:ID>S</cbc:ID>
  				<cbc:Percent>10</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:ClassifiedTaxCategory>
  		</cac:Item>
  		<cac:Price>
  			<cbc:PriceAmount currencyID="JPY">50000</cbc:PriceAmount>
  			<cbc:BaseQuantity unitCode="H87">1</cbc:BaseQuantity>
  		</cac:Price>
  	</cac:InvoiceLine>
  	<cac:InvoiceLine>
  		<cbc:ID>2</cbc:ID>
  		<cbc:InvoicedQuantity unitCode="H87">5</cbc:InvoicedQuantity>
  		<cbc:LineExtensionAmount currencyID="JPY">2500</cbc:LineExtensionAmount>
  		<cac:InvoicePeriod> 
  			<cbc:StartDate>2023-10-24</cbc:StartDate>
  			<cbc:EndDate>2023-10-24</cbc:EndDate>
  		</cac:InvoicePeriod>
  		<cac:DocumentReference>
  			<cbc:ID>D001-2</cbc:ID> 
  		</cac:DocumentReference>
  		<cac:Item>
  			<cbc:Name>ItemName</cbc:Name>
  			<cac:ClassifiedTaxCategory>
  				<cbc:ID>S</cbc:ID>
  				<cbc:Percent>10</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:ClassifiedTaxCategory>
  		</cac:Item>
  		<cac:Price>
  			<cbc:PriceAmount currencyID="JPY">500</cbc:PriceAmount>
  			<cbc:BaseQuantity unitCode="H87">1</cbc:BaseQuantity>
  			<cac:AllowanceCharge>
          		<cbc:ChargeIndicator>false</cbc:ChargeIndicator> 
          		<cbc:Amount currencyID="JPY">100</cbc:Amount>
          		<cbc:BaseAmount currencyID="JPY">600</cbc:BaseAmount>
      		</cac:AllowanceCharge>
  		</cac:Price>
  	</cac:InvoiceLine>
  	<cac:InvoiceLine>
  		<cbc:ID>3</cbc:ID>
  		<cbc:InvoicedQuantity unitCode="H87">10</cbc:InvoicedQuantity> 
  		<cbc:LineExtensionAmount currencyID="JPY">3490</cbc:LineExtensionAmount> 
  		<cac:InvoicePeriod>
  			<cbc:StartDate>2023-10-24</cbc:StartDate>
  			<cbc:EndDate>2023-10-24</cbc:EndDate>
  		</cac:InvoicePeriod>
  				<cac:DocumentReference>
  			<cbc:ID>D001-3</cbc:ID> 
  		</cac:DocumentReference>
  		<cac:Item>
  			<cbc:Name>ItemName</cbc:Name> 
  			<cac:ClassifiedTaxCategory> 
  				<cbc:ID>E</cbc:ID> 
  				<cbc:Percent>0</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:ClassifiedTaxCategory>
  		</cac:Item>
  		<cac:Price> 
  			<cbc:PriceAmount currencyID="JPY">349</cbc:PriceAmount>
  			<cbc:BaseQuantity unitCode="H87">1</cbc:BaseQuantity>
  		</cac:Price>
  	</cac:InvoiceLine>
  </ubl:Invoice>

Standard Return Invoice (JP_StandardInvoice_Return.xml)

 <?xml version="1.0" encoding="UTF-8" standalone="no"?>
  <ubl:Invoice xmlns:ubl="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2" xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2" xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2" xmlns:cec="urn:oasis:names:specification:ubl:schema:xsd:CommonExtensionComponents-2" xmlns:vrbl="urn:vertexinc:vrbl:ExtensionComponent:1">
  
  <!-- Japan common commercial invoice, Invoice for Return -->
  <!-- The goods are returned and the invoice line must contain negative quantity and line amount -->
  
  	<!-- Required UBL extensions -->
  	<cec:UBLExtensions>
  		<cec:UBLExtension>
  			<cec:ExtensionContent>
  				<vrbl:InvoiceExtension>
  					<vrbl:RoutingDetails>
  						<!-- Unique sender ID. In case of Japan always the sender's VAT ID -->
  						<vrbl:Sender>1234567890123</vrbl:Sender>
  						<!-- Unique receiver ID. In case of Japan always a static value identifies the country (Japan) and the target version to be created -->
  						<vrbl:Receiver>GENERIC_PEPPOL_UBL_JP_1p0p0</vrbl:Receiver>
  						<vrbl:ReceiverDetails>0088:1234567890123</vrbl:ReceiverDetails>
  					</vrbl:RoutingDetails>
  				</vrbl:InvoiceExtension>
  			</cec:ExtensionContent>
  		</cec:UBLExtension>
  	</cec:UBLExtensions>
  	<cbc:CustomizationID>urn:vertexinc:vrbl:billing:1</cbc:CustomizationID>
  	<cbc:ProfileID>urn:vertexinc:vrbl:billing:1</cbc:ProfileID>
  	<cbc:ID>156</cbc:ID>
  	<cbc:IssueDate>2023-10-25</cbc:IssueDate>
  	<cbc:IssueTime>15:30:00Z</cbc:IssueTime>
  	<cbc:DueDate>2023-10-26</cbc:DueDate>
  	<cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  	<cbc:DocumentCurrencyCode>JPY</cbc:DocumentCurrencyCode>
  	<cac:InvoicePeriod>
  		<cbc:StartDate>2023-10-24</cbc:StartDate>
  		<cbc:EndDate>2023-10-24</cbc:EndDate>
  	</cac:InvoicePeriod>
  	<cac:AccountingSupplierParty>
  		<cac:Party>
  			<!-- Technical Endpoint. Provides the PEPPOL ID of the sender -->
  			<!-- use schemeID codes from https://docs.peppol.eu/poacc/billing/3.0/codelist/eas/ -->
  			<cbc:EndpointID schemeID="0188">1234567890123</cbc:EndpointID>
  			<cac:PartyIdentification>
  				<cbc:ID schemeID="0147">123456:000123:0147:1</cbc:ID> 
  			</cac:PartyIdentification>
  			<cac:PartyName>
  				<cbc:Name>株式会社 〇〇商事</cbc:Name>  
  			</cac:PartyName>
  			<cac:PostalAddress>
  				<cbc:StreetName>四谷4-29-X</cbc:StreetName>
  				<cbc:AdditionalStreetName>〇〇商事ビル</cbc:AdditionalStreetName>
  				<cbc:CityName>新宿区</cbc:CityName>
  				<cbc:PostalZone>1600044</cbc:PostalZone>
  				<cbc:CountrySubentity>東京都</cbc:CountrySubentity>
  				<cac:Country>
  					<cbc:IdentificationCode>JP</cbc:IdentificationCode>  
  				</cac:Country>
  			</cac:PostalAddress>
  			<cac:PartyTaxScheme>
  				<!-- Registration Number for Qualified Invoice purpose in Japan -->			
  				<cbc:CompanyID>T1234567890123</cbc:CompanyID>
                  <cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>  
  				</cac:TaxScheme>
  			</cac:PartyTaxScheme>
  			<cac:PartyLegalEntity>
  				<cbc:RegistrationName>株式会社 〇〇商事</cbc:RegistrationName>
  				<cbc:CompanyID schemeID="0188">1234567890123</cbc:CompanyID>  
  			</cac:PartyLegalEntity>
  			<cac:Contact>
  				<cbc:Name>販売者連絡先</cbc:Name> 
  				<cbc:Telephone>03-3xxx-0001</cbc:Telephone>
  				<cbc:ElectronicMail>[email protected]</cbc:ElectronicMail>
  			</cac:Contact>	
  		</cac:Party>
  	</cac:AccountingSupplierParty>
  	<cac:AccountingCustomerParty>
  		<cac:Party>
  			<!-- Technical Endpoint. Provides the PEPPOL ID of the receiver -->
  			<!-- use schemeID codes from https://docs.peppol.eu/poacc/billing/3.0/codelist/eas/ -->
  			<cbc:EndpointID schemeID="0188">3210987654321</cbc:EndpointID>
  			<cac:PartyIdentification>
  				<cbc:ID schemeID="0147">654321:000321:0147:1</cbc:ID> 
  			</cac:PartyIdentification>
  			<cac:PartyName>
  				<cbc:Name>00 バイヤー</cbc:Name> 
  			</cac:PartyName>
  			<cac:PostalAddress>
  				<cbc:StreetName>北区</cbc:StreetName>
  				<cbc:AdditionalStreetName>北十二条西76-X</cbc:AdditionalStreetName>
  				<cbc:CityName>札幌市</cbc:CityName>
  				<cbc:PostalZone>0010012</cbc:PostalZone>
  				<cbc:CountrySubentity>北海道</cbc:CountrySubentity>
  				<cac:Country>
  					<cbc:IdentificationCode>JP</cbc:IdentificationCode> 
  				</cac:Country>
  			</cac:PostalAddress>
  			<cac:PartyTaxScheme>
  				<cbc:CompanyID>>T3210987654321</cbc:CompanyID>
              	<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID> 
  				</cac:TaxScheme>
  			</cac:PartyTaxScheme>
  			<cac:PartyLegalEntity>
  				<cbc:RegistrationName>00 バイヤー</cbc:RegistrationName> 
  				<cbc:CompanyID schemeID="0147">654321:000321:0147:1</cbc:CompanyID>
  			</cac:PartyLegalEntity>
  		</cac:Party>
  	</cac:AccountingCustomerParty>
  	<cac:Delivery> 
  		<cac:DeliveryLocation>
  			<cbc:ID schemeID="0147">123456:000123:0147:1</cbc:ID> 
  			<cac:Address> 
  				<cbc:StreetName>北区</cbc:StreetName> 
  				<cbc:AdditionalStreetName>北十二条西76-X</cbc:AdditionalStreetName> 
  				<cbc:CityName>札幌市</cbc:CityName>
  				<cbc:PostalZone>0010012</cbc:PostalZone> 
  				<cac:Country>
  					<cbc:IdentificationCode>JP</cbc:IdentificationCode> 
  				</cac:Country>
  			</cac:Address>
  		</cac:DeliveryLocation>
  		<cac:DeliveryParty>
  			<cac:PartyName>
  				<cbc:Name>00 配達場所</cbc:Name> 
  			</cac:PartyName>
  		</cac:DeliveryParty>
  	</cac:Delivery>
  	<cac:PaymentMeans> 
  	   	<cbc:PaymentMeansCode name="Credit transfer">30</cbc:PaymentMeansCode> 
  		<cac:PayeeFinancialAccount> 
          	<cbc:ID>1234:567:1:3242394</cbc:ID> 
          	<cbc:Name>財務会計</cbc:Name> 
  		</cac:PayeeFinancialAccount>
  	</cac:PaymentMeans> 
  	<cac:PaymentTerms> 
  		<cbc:Note>月末締め翌月20日払い, 銀行手数料振込人負担</cbc:Note> 
  	</cac:PaymentTerms>
  	<!-- Invoice total amounts are negative -->
  	<cac:TaxTotal>
  		<cbc:TaxAmount currencyID="JPY">-10000</cbc:TaxAmount>
  		<cac:TaxSubtotal>
  			<cbc:TaxableAmount currencyID="JPY">-100000</cbc:TaxableAmount>
  			<cbc:TaxAmount currencyID="JPY">-10000</cbc:TaxAmount>
  			<cac:TaxCategory>
  				<cbc:ID>S</cbc:ID>
  				<cbc:Percent>10</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:TaxCategory>
  		</cac:TaxSubtotal>
  	</cac:TaxTotal>
  	<cac:LegalMonetaryTotal>
  		<cbc:LineExtensionAmount currencyID="JPY">-100000</cbc:LineExtensionAmount>
  		<cbc:TaxExclusiveAmount currencyID="JPY">-100000</cbc:TaxExclusiveAmount>
  		<cbc:TaxInclusiveAmount currencyID="JPY">-110000</cbc:TaxInclusiveAmount>
  		<cbc:AllowanceTotalAmount currencyID="JPY">0</cbc:AllowanceTotalAmount>
  		<cbc:ChargeTotalAmount currencyID="JPY">0</cbc:ChargeTotalAmount>	
  		<cbc:PrepaidAmount currencyID="JPY">0</cbc:PrepaidAmount>
  		<cbc:PayableRoundingAmount currencyID="JPY">0</cbc:PayableRoundingAmount>	
  		<cbc:PayableAmount currencyID="JPY">-110000</cbc:PayableAmount>
  	</cac:LegalMonetaryTotal>
  	<cac:InvoiceLine>
  		<cbc:ID>1</cbc:ID>
  		<!-- Invoiced quantity is negative -->
  		<cbc:InvoicedQuantity unitCode="H87">-2</cbc:InvoicedQuantity>
  		<!-- The line net amount is negative -->
  		<cbc:LineExtensionAmount currencyID="JPY">-100000</cbc:LineExtensionAmount>
  		<cac:InvoicePeriod> 
  			<cbc:StartDate>2023-10-24</cbc:StartDate>
  			<cbc:EndDate>2023-10-24</cbc:EndDate>
  		</cac:InvoicePeriod>
  		<cac:DocumentReference>
  			<cbc:ID>R001-1</cbc:ID> 
  		</cac:DocumentReference>
  		<cac:Item>
  			<cbc:Name>ItemName</cbc:Name>
  			<cac:ClassifiedTaxCategory>
  				<cbc:ID>S</cbc:ID>
  				<cbc:Percent>10</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:ClassifiedTaxCategory>
  		</cac:Item>
  		<cac:Price>
  			<cbc:PriceAmount currencyID="JPY">50000</cbc:PriceAmount>
  			<cbc:BaseQuantity unitCode="H87">1</cbc:BaseQuantity>
  		</cac:Price>
  	</cac:InvoiceLine>
  </ubl:Invoice>

(JP_Invoice_for_Non-tax_Registered_Businesses_SumInv2.xml)

 <?xml version="1.0" encoding="UTF-8" standalone="no"?>
  <ubl:Invoice xmlns:ubl="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2" xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2" xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2" xmlns:cec="urn:oasis:names:specification:ubl:schema:xsd:CommonExtensionComponents-2" xmlns:vrbl="urn:vertexinc:vrbl:ExtensionComponent:1">
  
  
  <!-- Japan commercial invoice for Non-tax Registered Businesses, Summarised Invoice 2 -->
  <!-- No Registration Number for tax purpose in Japan is provided for the seller, which is non-tax registered -->
  <!-- In Summarised invoicing process, the supplier sends a Delivery Note to the customer with each delivery and the buyer uses the information in the Delivery Note to verify the reception of the items. 
       At the end of a period the supplier sends an invoice that summarises the items that were delivered during that period.-->
  <!-- The Delivery Note Numbers are transmitted as the item names -->
  	
  	<!-- Required UBL extensions -->
  	<cec:UBLExtensions>
  		<cec:UBLExtension>
  			<cec:ExtensionContent>
  				<vrbl:InvoiceExtension>
  					<vrbl:RoutingDetails>
  						<!-- Unique sender ID -->
  						<vrbl:Sender>1234567890123</vrbl:Sender>
  						<!-- Unique receiver ID. In case of Japan always a static value identifies the country (Japan) and the target version to be created -->
  						<vrbl:Receiver>GENERIC_PEPPOL_UBL_JP_1p0p0</vrbl:Receiver>
  						<vrbl:ReceiverDetails>0088:1234567890123</vrbl:ReceiverDetails>
  					</vrbl:RoutingDetails>
  				</vrbl:InvoiceExtension>
  			</cec:ExtensionContent>
  		</cec:UBLExtension>
  	</cec:UBLExtensions>
  	<cbc:CustomizationID>urn:vertexinc:vrbl:billing:1</cbc:CustomizationID>
  	<cbc:ProfileID>urn:vertexinc:vrbl:billing:1</cbc:ProfileID>
  	<cbc:ID>103</cbc:ID>
  	<cbc:IssueDate>2023-11-01</cbc:IssueDate>
  	<cbc:IssueTime>15:30:00Z</cbc:IssueTime>
  	<cbc:DueDate>2024-11-20</cbc:DueDate>
  	<cbc:InvoiceTypeCode>480</cbc:InvoiceTypeCode>
  	<cbc:DocumentCurrencyCode>JPY</cbc:DocumentCurrencyCode>
  	<cac:InvoicePeriod>
  		<cbc:StartDate>2023-10-01</cbc:StartDate>
  		<cbc:EndDate>2023-10-31</cbc:EndDate>
  	</cac:InvoicePeriod>	
  	<cac:AccountingSupplierParty>
  		<cac:Party>
  			<!-- Technical Endpoint. Provides the PEPPOL ID of the sender -->
  			<!-- use schemeID codes from https://docs.peppol.eu/poacc/billing/3.0/codelist/eas/ -->
  			<cbc:EndpointID schemeID="0188">1234567890123</cbc:EndpointID>
  			<cac:PartyIdentification>
  				<cbc:ID schemeID="0147">123456:000123:0147:1</cbc:ID> 
  			</cac:PartyIdentification>
  			<cac:PartyName>
  				<cbc:Name>株式会社 〇〇商事</cbc:Name>  
  			</cac:PartyName>
  			<cac:PostalAddress>
  				<cbc:StreetName>四谷4-29-X</cbc:StreetName>
  				<cbc:AdditionalStreetName>〇〇商事ビル</cbc:AdditionalStreetName>
  				<cbc:CityName>新宿区</cbc:CityName>
  				<cbc:PostalZone>1600044</cbc:PostalZone>
  				<cbc:CountrySubentity>東京都</cbc:CountrySubentity>
  				<cac:Country>
  					<cbc:IdentificationCode>JP</cbc:IdentificationCode>  
  				</cac:Country>
  			</cac:PostalAddress>
  			<cac:PartyLegalEntity>
  				<cbc:RegistrationName>株式会社 〇〇商事</cbc:RegistrationName>  
  				<cbc:CompanyID schemeID="0188">1234567890123</cbc:CompanyID>				
  			</cac:PartyLegalEntity>
  		</cac:Party>
  	</cac:AccountingSupplierParty>
  	<cac:AccountingCustomerParty>
  		<cac:Party>
  			<!-- Technical Endpoint. Provides the PEPPOL ID of the receiver -->
  			<!-- use schemeID codes from https://docs.peppol.eu/poacc/billing/3.0/codelist/eas/ -->
  			<cbc:EndpointID schemeID="0188">3210987654321</cbc:EndpointID>
  			<cac:PartyIdentification>
  				<cbc:ID schemeID="0147">654321:000321:0147:1</cbc:ID> <!-- IBT-046 - Buyer identifier, IBT-046-1 - Scheme identifier -->
  			</cac:PartyIdentification>
  			<cac:PartyName>
  				<cbc:Name>株式会社 〇〇物産</cbc:Name> 
  			</cac:PartyName>
  			<cac:PostalAddress>
  				<cbc:StreetName>北区</cbc:StreetName>
  				<cbc:AdditionalStreetName>北十二条西76-X</cbc:AdditionalStreetName>
  				<cbc:CityName>札幌市</cbc:CityName>
  				<cbc:PostalZone>0010012</cbc:PostalZone>
  				<cbc:CountrySubentity>北海道</cbc:CountrySubentity>
  				<cac:Country>
  					<cbc:IdentificationCode>JP</cbc:IdentificationCode> 
  				</cac:Country>
  			</cac:PostalAddress>
  			<cac:PartyTaxScheme>
  				<cbc:CompanyID>>T3210987654321</cbc:CompanyID>
              	<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID> 
  				</cac:TaxScheme>
  			</cac:PartyTaxScheme>
  			<cac:PartyLegalEntity>
  				<cbc:RegistrationName>株式会社 〇〇物産</cbc:RegistrationName> 
  				<cbc:CompanyID schemeID="0147">654321:000321:0147:1</cbc:CompanyID>
  			</cac:PartyLegalEntity>
  		</cac:Party>
  	</cac:AccountingCustomerParty>	
  	<cac:Delivery> 
  		<cac:DeliveryLocation>
  			<cbc:ID schemeID="0147">123456:000123:0147:1</cbc:ID> 
  			<cac:Address> 
  				<cbc:StreetName>北区</cbc:StreetName> 
  				<cbc:AdditionalStreetName>北十二条西76-X</cbc:AdditionalStreetName> 
  				<cbc:CityName>札幌市</cbc:CityName>
  				<cbc:PostalZone>0010012</cbc:PostalZone> 
  				<cac:Country>
  					<cbc:IdentificationCode>JP</cbc:IdentificationCode> 
  				</cac:Country>
  			</cac:Address>
  		</cac:DeliveryLocation>
  		<cac:DeliveryParty>
  			<cac:PartyName>
  				<cbc:Name>00 配達場所</cbc:Name> 
  			</cac:PartyName>
  		</cac:DeliveryParty>
  	</cac:Delivery>
  	<cac:PaymentMeans> 
  	   	<cbc:PaymentMeansCode name="Credit transfer">30</cbc:PaymentMeansCode> 
  		<cac:PayeeFinancialAccount> 
          	<cbc:ID>1234:567:1:3242394</cbc:ID> 
          	<cbc:Name>財務会計</cbc:Name> 
  		</cac:PayeeFinancialAccount>
  	</cac:PaymentMeans> 
  	<cac:PaymentTerms> 
  		<cbc:Note>月末締め翌月20日払い, 銀行手数料振込人負担</cbc:Note> 
  	</cac:PaymentTerms>	
  	<cac:TaxTotal>
  		<cbc:TaxAmount currencyID="JPY">0</cbc:TaxAmount>
  		<cac:TaxSubtotal>
  			<cbc:TaxableAmount currencyID="JPY">260000</cbc:TaxableAmount>
  			<cbc:TaxAmount currencyID="JPY">0</cbc:TaxAmount>
  			<cac:TaxCategory>
  				<cbc:ID>S</cbc:ID>
  				<cbc:Percent>10</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:TaxCategory>
  		</cac:TaxSubtotal>
  		<cac:TaxSubtotal>
  			<cbc:TaxableAmount currencyID="JPY">3490</cbc:TaxableAmount> 
  			<cbc:TaxAmount currencyID="JPY">0</cbc:TaxAmount> 
  			<cac:TaxCategory>
  				<cbc:ID>E</cbc:ID>
  				<cbc:Percent>0</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:TaxCategory>
  		</cac:TaxSubtotal>
  	</cac:TaxTotal>
  	<cac:LegalMonetaryTotal>
  		<cbc:LineExtensionAmount currencyID="JPY">263490</cbc:LineExtensionAmount>
  		<cbc:TaxExclusiveAmount currencyID="JPY">263490</cbc:TaxExclusiveAmount>
  		<cbc:TaxInclusiveAmount currencyID="JPY">263490</cbc:TaxInclusiveAmount>
  		<cbc:AllowanceTotalAmount currencyID="JPY">0</cbc:AllowanceTotalAmount>
  		<cbc:ChargeTotalAmount currencyID="JPY">0</cbc:ChargeTotalAmount>	
  		<cbc:PrepaidAmount currencyID="JPY">0</cbc:PrepaidAmount>
  		<cbc:PayableRoundingAmount currencyID="JPY">0</cbc:PayableRoundingAmount>	
  		<cbc:PayableAmount currencyID="JPY">263490</cbc:PayableAmount>
  	</cac:LegalMonetaryTotal>
  	<cac:InvoiceLine>
  		<cbc:ID>1</cbc:ID>
  		<cbc:InvoicedQuantity unitCode="H87">1</cbc:InvoicedQuantity>
  		<cbc:LineExtensionAmount currencyID="JPY">257500</cbc:LineExtensionAmount>
  		<cac:InvoicePeriod> 
  			<cbc:StartDate>2023-10-16</cbc:StartDate>
  			<cbc:EndDate>2023-10-16</cbc:EndDate>
  		</cac:InvoicePeriod>
  		<cac:Item>
  			<!-- Delivery Note Numbers transmitted as the item name -->		
  			<cbc:Name>DeliveryNote2</cbc:Name>
  			<cac:ClassifiedTaxCategory>
  				<cbc:ID>S</cbc:ID>
  				<cbc:Percent>10</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:ClassifiedTaxCategory>
  		</cac:Item>
  		<cac:Price>
  			<cbc:PriceAmount currencyID="JPY">257500</cbc:PriceAmount>
  			<cbc:BaseQuantity unitCode="H87">1</cbc:BaseQuantity>
  		</cac:Price>
  	</cac:InvoiceLine>
  	<cac:InvoiceLine>
  		<cbc:ID>2</cbc:ID>
  		<cbc:InvoicedQuantity unitCode="H87">1</cbc:InvoicedQuantity>
  		<cbc:LineExtensionAmount currencyID="JPY">2500</cbc:LineExtensionAmount>
  		<cac:InvoicePeriod> 
  			<cbc:StartDate>2023-10-18</cbc:StartDate>
  			<cbc:EndDate>2023-10-18</cbc:EndDate>
  		</cac:InvoicePeriod>
  		<cac:Item>
  			<!-- Delivery Note Numbers transmitted as the item name -->		
  			<cbc:Name>DeliveryNote2</cbc:Name>
  			<cac:ClassifiedTaxCategory>
  				<cbc:ID>S</cbc:ID>
  				<cbc:Percent>10</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:ClassifiedTaxCategory>
  		</cac:Item>
  		<cac:Price>
  			<cbc:PriceAmount currencyID="JPY">2500</cbc:PriceAmount>
  			<cbc:BaseQuantity unitCode="H87">1</cbc:BaseQuantity>			
  		</cac:Price>
  	</cac:InvoiceLine>
  	<cac:InvoiceLine>
  		<cbc:ID>3</cbc:ID>
  		<cbc:InvoicedQuantity unitCode="H87">10</cbc:InvoicedQuantity> 
  		<cbc:LineExtensionAmount currencyID="JPY">3490</cbc:LineExtensionAmount> 
  		<cac:InvoicePeriod>
  			<cbc:StartDate>2023-10-18</cbc:StartDate>
  			<cbc:EndDate>2023-10-18</cbc:EndDate>
  		</cac:InvoicePeriod>	
  		<cac:Item>
  			<!-- Delivery Note Numbers transmitted as the item name -->		
  			<cbc:Name>DeliveryNote3</cbc:Name> 
  			<cac:ClassifiedTaxCategory> 
  				<cbc:ID>E</cbc:ID> 
  				<cbc:Percent>0</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:ClassifiedTaxCategory>
  		</cac:Item>
  		<cac:Price> 
  			<cbc:PriceAmount currencyID="JPY">349</cbc:PriceAmount>
  			<cbc:BaseQuantity unitCode="H87">1</cbc:BaseQuantity>
  		</cac:Price>
  	</cac:InvoiceLine>
  </ubl:Invoice>

Standard Summary Invoice 1 (JP_StandardInvoice_SumInv1.xml)

<?xml version="1.0" encoding="UTF-8" standalone="no"?>
  <ubl:Invoice xmlns:ubl="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2" xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2" xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2" xmlns:cec="urn:oasis:names:specification:ubl:schema:xsd:CommonExtensionComponents-2" xmlns:vrbl="urn:vertexinc:vrbl:ExtensionComponent:1">
  
  <!-- Japan Standard Invoice, Summarised Invoice 1 -->
  <!-- In Summarised invoicing process, the supplier sends a Delivery Note to the customer with each delivery and the buyer uses the information in the Delivery Note to verify the reception of the items. 
       At the end of a period the supplier sends an invoice that summarises the items that were delivered during that period.-->
  <!-- The Delivery Note Numbers are transmitted as document references at the line level -->
  
  	<!-- Required UBL extensions -->
  	<cec:UBLExtensions>
  		<cec:UBLExtension>
  			<cec:ExtensionContent>
  				<vrbl:InvoiceExtension>
  					<vrbl:RoutingDetails>
  						<!-- Unique sender ID. In case of Japan always the sender's VAT ID -->
  						<vrbl:Sender>1234567890123</vrbl:Sender>
  						<!-- Unique receiver ID. In case of Japan always a static value identifies the country (Japan) and the target version to be created -->
  						<vrbl:Receiver>GENERIC_PEPPOL_UBL_JP_1p0p0</vrbl:Receiver>
  						<vrbl:ReceiverDetails>0088:1234567890123</vrbl:ReceiverDetails>
  					</vrbl:RoutingDetails>
  				</vrbl:InvoiceExtension>
  			</cec:ExtensionContent>
  		</cec:UBLExtension>
  	</cec:UBLExtensions>
  	<cbc:CustomizationID>urn:vertexinc:vrbl:billing:1</cbc:CustomizationID>
  	<cbc:ProfileID>urn:vertexinc:vrbl:billing:1</cbc:ProfileID>
  	<cbc:ID>103</cbc:ID>
  	<cbc:IssueDate>2023-11-01</cbc:IssueDate>
  	<cbc:IssueTime>15:30:00Z</cbc:IssueTime>
  	<cbc:DueDate>2023-11-20</cbc:DueDate>
  	<cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  	<cbc:DocumentCurrencyCode>JPY</cbc:DocumentCurrencyCode>
  	<cac:InvoicePeriod>
  		<cbc:StartDate>2023-10-01</cbc:StartDate>
  		<cbc:EndDate>2023-10-31</cbc:EndDate>
  	</cac:InvoicePeriod>
  	<cac:AccountingSupplierParty>
  		<cac:Party>
  			<!-- Technical Endpoint. Provides the PEPPOL ID of the sender -->
  			<!-- use schemeID codes from https://docs.peppol.eu/poacc/billing/3.0/codelist/eas/ -->
  			<cbc:EndpointID schemeID="0188">1234567890123</cbc:EndpointID>
  			<cac:PartyIdentification>
  				<cbc:ID schemeID="0147">123456:000123:0147:1</cbc:ID> 
  			</cac:PartyIdentification>
  			<cac:PartyName>
  				<cbc:Name>株式会社 〇〇商事</cbc:Name>  
  			</cac:PartyName>
  			<cac:PostalAddress>
  				<cbc:StreetName>四谷4-29-X</cbc:StreetName>
  				<cbc:AdditionalStreetName>〇〇商事ビル</cbc:AdditionalStreetName>
  				<cbc:CityName>新宿区</cbc:CityName>
  				<cbc:PostalZone>1600044</cbc:PostalZone>
  				<cbc:CountrySubentity>東京都</cbc:CountrySubentity>
  				<cac:Country>
  					<cbc:IdentificationCode>JP</cbc:IdentificationCode>  
  				</cac:Country>
  			</cac:PostalAddress>
  			<cac:PartyTaxScheme>
  			    <!-- Registration Number for Qualified Invoice purpose in Japan -->	
  				<cbc:CompanyID>T1234567890123</cbc:CompanyID>
                  <cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>  
  				</cac:TaxScheme>
  			</cac:PartyTaxScheme>
  			<cac:PartyLegalEntity>
  				<cbc:RegistrationName>株式会社 〇〇商事</cbc:RegistrationName>
  				<cbc:CompanyID schemeID="0188">1234567890123</cbc:CompanyID>  
  			</cac:PartyLegalEntity>
  			<cac:Contact>
  				<cbc:Name>販売者連絡先</cbc:Name> 
  				<cbc:Telephone>03-3xxx-0001</cbc:Telephone>
  				<cbc:ElectronicMail>[email protected]</cbc:ElectronicMail>
  			</cac:Contact>	
  		</cac:Party>
  	</cac:AccountingSupplierParty>
  	<cac:AccountingCustomerParty>
  		<cac:Party>
  			<!-- Technical Endpoint. Provides the PEPPOL ID of the receiver -->
  			<!-- use schemeID codes from https://docs.peppol.eu/poacc/billing/3.0/codelist/eas/ -->
  			<cbc:EndpointID schemeID="0188">3210987654321</cbc:EndpointID>
  			<cac:PartyIdentification>
  				<cbc:ID schemeID="0147">654321:000321:0147:1</cbc:ID> 
  			</cac:PartyIdentification>
  			<cac:PartyName>
  				<cbc:Name>00 バイヤー</cbc:Name> 
  			</cac:PartyName>
  			<cac:PostalAddress>
  				<cbc:StreetName>北区</cbc:StreetName>
  				<cbc:AdditionalStreetName>北十二条西76-X</cbc:AdditionalStreetName>
  				<cbc:CityName>札幌市</cbc:CityName>
  				<cbc:PostalZone>0010012</cbc:PostalZone>
  				<cbc:CountrySubentity>北海道</cbc:CountrySubentity>
  				<cac:Country>
  					<cbc:IdentificationCode>JP</cbc:IdentificationCode> 
  				</cac:Country>
  			</cac:PostalAddress>
  			<cac:PartyTaxScheme>
  				<cbc:CompanyID>>T3210987654321</cbc:CompanyID>
              	<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID> 
  				</cac:TaxScheme>
  			</cac:PartyTaxScheme>
  			<cac:PartyLegalEntity>
  				<cbc:RegistrationName>00 バイヤー</cbc:RegistrationName> 
  				<cbc:CompanyID schemeID="0147">654321:000321:0147:1</cbc:CompanyID>
  			</cac:PartyLegalEntity>
  		</cac:Party>
  	</cac:AccountingCustomerParty>
  	<cac:Delivery> 
  		<cac:DeliveryLocation>
  			<cbc:ID schemeID="0147">123456:000123:0147:1</cbc:ID> 
  			<cac:Address> 
  				<cbc:StreetName>北区</cbc:StreetName> 
  				<cbc:AdditionalStreetName>北十二条西76-X</cbc:AdditionalStreetName> 
  				<cbc:CityName>札幌市</cbc:CityName>
  				<cbc:PostalZone>0010012</cbc:PostalZone> 
  				<cac:Country>
  					<cbc:IdentificationCode>JP</cbc:IdentificationCode> 
  				</cac:Country>
  			</cac:Address>
  		</cac:DeliveryLocation>
  		<cac:DeliveryParty>
  			<cac:PartyName>
  				<cbc:Name>00 配達場所</cbc:Name> 
  			</cac:PartyName>
  		</cac:DeliveryParty>
  	</cac:Delivery>
  	<cac:PaymentMeans> 
  	   	<cbc:PaymentMeansCode name="Credit transfer">30</cbc:PaymentMeansCode> 
  		<cac:PayeeFinancialAccount> 
          	<cbc:ID>1234:567:1:3242394</cbc:ID> 
          	<cbc:Name>財務会計</cbc:Name> 
  		</cac:PayeeFinancialAccount>
  	</cac:PaymentMeans> 
  	<cac:PaymentTerms> 
  		<cbc:Note>月末締め翌月20日払い, 銀行手数料振込人負担</cbc:Note> 
  	</cac:PaymentTerms>	
  	<cac:TaxTotal>
  		<cbc:TaxAmount currencyID="JPY">26000</cbc:TaxAmount>
  		<cac:TaxSubtotal>
  			<cbc:TaxableAmount currencyID="JPY">260000</cbc:TaxableAmount>
  			<cbc:TaxAmount currencyID="JPY">26000</cbc:TaxAmount>
  			<cac:TaxCategory>
  				<cbc:ID>S</cbc:ID>
  				<cbc:Percent>10</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:TaxCategory>
  		</cac:TaxSubtotal>
  		<cac:TaxSubtotal>
  			<cbc:TaxableAmount currencyID="JPY">3490</cbc:TaxableAmount> 
  			<cbc:TaxAmount currencyID="JPY">0</cbc:TaxAmount> 
  			<cac:TaxCategory>
  				<cbc:ID>E</cbc:ID>
  				<cbc:Percent>0</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:TaxCategory>
  		</cac:TaxSubtotal>
  	</cac:TaxTotal>
  	<cac:LegalMonetaryTotal>
  		<cbc:LineExtensionAmount currencyID="JPY">263490</cbc:LineExtensionAmount>
  		<cbc:TaxExclusiveAmount currencyID="JPY">263490</cbc:TaxExclusiveAmount>
  		<cbc:TaxInclusiveAmount currencyID="JPY">289490</cbc:TaxInclusiveAmount>
  		<cbc:AllowanceTotalAmount currencyID="JPY">0</cbc:AllowanceTotalAmount>
  		<cbc:ChargeTotalAmount currencyID="JPY">0</cbc:ChargeTotalAmount>	
  		<cbc:PrepaidAmount currencyID="JPY">0</cbc:PrepaidAmount>
  		<cbc:PayableRoundingAmount currencyID="JPY">0</cbc:PayableRoundingAmount>	
  		<cbc:PayableAmount currencyID="JPY">289490</cbc:PayableAmount>
  	</cac:LegalMonetaryTotal>
  	<cac:InvoiceLine>
  		<cbc:ID>1</cbc:ID>
  		<cbc:InvoicedQuantity unitCode="H87">5</cbc:InvoicedQuantity>
  		<cbc:LineExtensionAmount currencyID="JPY">257500</cbc:LineExtensionAmount>
  		<cac:InvoicePeriod> 
  			<cbc:StartDate>2023-10-16</cbc:StartDate>
  			<cbc:EndDate>2023-10-16</cbc:EndDate>
  		</cac:InvoicePeriod>
  		<!-- Delivery Note Numbers transmitted as document references -->
  		<cac:DocumentReference>
  			<cbc:ID>DeliveryNote1</cbc:ID> 
  		</cac:DocumentReference>
  				<cac:AllowanceCharge>
      		<cbc:ChargeIndicator>false</cbc:ChargeIndicator>
      		<cbc:AllowanceChargeReasonCode>95</cbc:AllowanceChargeReasonCode> 
      		<cbc:AllowanceChargeReason>値引</cbc:AllowanceChargeReason>  
  			<cbc:Amount currencyID="JPY">1679</cbc:Amount>  
  		</cac:AllowanceCharge>
  		<cac:AllowanceCharge>  
          	<cbc:ChargeIndicator>true</cbc:ChargeIndicator>
          	<cbc:AllowanceChargeReasonCode>CG</cbc:AllowanceChargeReasonCode>  
          	<cbc:AllowanceChargeReason>クリーニング</cbc:AllowanceChargeReason>  
          	<cbc:Amount currencyID="JPY">1500</cbc:Amount>  
          </cac:AllowanceCharge>
  		<cac:AllowanceCharge>  
      		<cbc:ChargeIndicator>true</cbc:ChargeIndicator>
      		<cbc:AllowanceChargeReasonCode>FC</cbc:AllowanceChargeReasonCode>  
      		<cbc:AllowanceChargeReason>配送サービス</cbc:AllowanceChargeReason>  
      		<cbc:Amount currencyID="JPY">7679</cbc:Amount>  
      	</cac:AllowanceCharge>
  		<cac:Item>
  			<cbc:Name>ItemName</cbc:Name>
  			<cac:ClassifiedTaxCategory>
  				<cbc:ID>S</cbc:ID>
  				<cbc:Percent>10</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:ClassifiedTaxCategory>
  		</cac:Item>
  		<cac:Price>
  			<cbc:PriceAmount currencyID="JPY">50000</cbc:PriceAmount>
  			<cbc:BaseQuantity unitCode="H87">1</cbc:BaseQuantity>
  		</cac:Price>
  	</cac:InvoiceLine>
  	<cac:InvoiceLine>
  		<cbc:ID>2</cbc:ID>
  		<cbc:InvoicedQuantity unitCode="H87">5</cbc:InvoicedQuantity>
  		<cbc:LineExtensionAmount currencyID="JPY">2500</cbc:LineExtensionAmount>
  		<cac:InvoicePeriod> 
  			<cbc:StartDate>2023-10-18</cbc:StartDate>
  			<cbc:EndDate>2023-10-18</cbc:EndDate>
  		</cac:InvoicePeriod>
  		<!-- Delivery Note Numbers transmitted as document references -->
  		<cac:DocumentReference>
  			<cbc:ID>DeliveryNote2</cbc:ID> 
  		</cac:DocumentReference>
  		<cac:Item>
  			<cbc:Name>ItemName</cbc:Name>
  			<cac:ClassifiedTaxCategory>
  				<cbc:ID>S</cbc:ID>
  				<cbc:Percent>10</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:ClassifiedTaxCategory>
  		</cac:Item>
  		<cac:Price>
  			<cbc:PriceAmount currencyID="JPY">500</cbc:PriceAmount>
  			<cbc:BaseQuantity unitCode="H87">1</cbc:BaseQuantity>
  			<cac:AllowanceCharge>
          		<cbc:ChargeIndicator>false</cbc:ChargeIndicator> 
          		<cbc:Amount currencyID="JPY">100</cbc:Amount>
          		<cbc:BaseAmount currencyID="JPY">600</cbc:BaseAmount>
      		</cac:AllowanceCharge>
  		</cac:Price>
  	</cac:InvoiceLine>
  	<cac:InvoiceLine>
  		<cbc:ID>3</cbc:ID>
  		<cbc:InvoicedQuantity unitCode="H87">10</cbc:InvoicedQuantity> 
  		<cbc:LineExtensionAmount currencyID="JPY">3490</cbc:LineExtensionAmount> 
  		<cac:InvoicePeriod>
  			<cbc:StartDate>2023-10-18</cbc:StartDate>
  			<cbc:EndDate>2023-10-18</cbc:EndDate>
  		</cac:InvoicePeriod>
  		<!-- Delivery Note Numbers transmitted as document references -->
  		<cac:DocumentReference>
  			<cbc:ID>DeliveryNote3</cbc:ID> 
  		</cac:DocumentReference>
  		<cac:Item>
  			<cbc:Name>ItemName</cbc:Name> 
  			<cac:ClassifiedTaxCategory> 
  				<cbc:ID>E</cbc:ID> 
  				<cbc:Percent>0</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:ClassifiedTaxCategory>
  		</cac:Item>
  		<cac:Price> 
  			<cbc:PriceAmount currencyID="JPY">349</cbc:PriceAmount>
  			<cbc:BaseQuantity unitCode="H87">1</cbc:BaseQuantity>
  		</cac:Price>
  	</cac:InvoiceLine>
  </ubl:Invoice>

Standard Summary Invoice 2 (JP_StandardInvoice_SumInv2.xml)

  <?xml version="1.0" encoding="UTF-8" standalone="no"?>
  <ubl:Invoice xmlns:ubl="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2" xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2" xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2" xmlns:cec="urn:oasis:names:specification:ubl:schema:xsd:CommonExtensionComponents-2" xmlns:vrbl="urn:vertexinc:vrbl:ExtensionComponent:1">
  
  <!-- Japan common commercial invoice, Summarised Invoice 2 -->
  <!-- In Summarised invoicing process, the supplier sends a Delivery Note to the customer with each delivery and the buyer uses the information in the Delivery Note to verify the reception of the items. 
       At the end of a period the supplier sends an invoice that summarises the items that were delivered during that period.-->
  <!-- The Delivery Note Numbers are transmitted as the item names -->
  
  	<!-- Required UBL extensions -->
  	<cec:UBLExtensions>
  		<cec:UBLExtension>
  			<cec:ExtensionContent>
  				<vrbl:InvoiceExtension>
  					<vrbl:RoutingDetails>
  						<!-- Unique sender ID. In case of Japan always the sender's VAT ID -->
  						<vrbl:Sender>1234567890123</vrbl:Sender>
  						<!-- Unique receiver ID. In case of Japan always a static value identifies the country (Japan) and the target version to be created -->
  						<vrbl:Receiver>GENERIC_PEPPOL_UBL_JP_1p0p0</vrbl:Receiver>
  						<vrbl:ReceiverDetails>0088:1234567890123</vrbl:ReceiverDetails>
  					</vrbl:RoutingDetails>
  				</vrbl:InvoiceExtension>
  			</cec:ExtensionContent>
  		</cec:UBLExtension>
  	</cec:UBLExtensions>
  	<cbc:CustomizationID>urn:vertexinc:vrbl:billing:1</cbc:CustomizationID>
  	<cbc:ProfileID>urn:vertexinc:vrbl:billing:1</cbc:ProfileID>
  	<cbc:ID>103</cbc:ID>
  	<cbc:IssueDate>2023-11-01</cbc:IssueDate>
  	<cbc:IssueTime>15:30:00Z</cbc:IssueTime>
  	<cbc:DueDate>2023-11-20</cbc:DueDate>
  	<cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  	<cbc:DocumentCurrencyCode>JPY</cbc:DocumentCurrencyCode>
  	<cac:InvoicePeriod>
  		<cbc:StartDate>2023-10-01</cbc:StartDate>
  		<cbc:EndDate>2023-10-31</cbc:EndDate>
  	</cac:InvoicePeriod>
  	<cac:AccountingSupplierParty>
  		<cac:Party>
  			<!-- Technical Endpoint. Provides the PEPPOL ID of the sender -->
  			<!-- use schemeID codes from https://docs.peppol.eu/poacc/billing/3.0/codelist/eas/ -->
  			<cbc:EndpointID schemeID="0188">1234567890123</cbc:EndpointID>
  			<cac:PartyIdentification>
  				<cbc:ID schemeID="0147">123456:000123:0147:1</cbc:ID> 
  			</cac:PartyIdentification>
  			<cac:PartyName>
  				<cbc:Name>株式会社 〇〇商事</cbc:Name>  
  			</cac:PartyName>
  			<cac:PostalAddress>
  				<cbc:StreetName>四谷4-29-X</cbc:StreetName>
  				<cbc:AdditionalStreetName>〇〇商事ビル</cbc:AdditionalStreetName>
  				<cbc:CityName>新宿区</cbc:CityName>
  				<cbc:PostalZone>1600044</cbc:PostalZone>
  				<cbc:CountrySubentity>東京都</cbc:CountrySubentity>
  				<cac:Country>
  					<cbc:IdentificationCode>JP</cbc:IdentificationCode>  
  				</cac:Country>
  			</cac:PostalAddress>
  			<cac:PartyTaxScheme>
  				<!-- Registration Number for Qualified Invoice purpose in Japan -->				
  				<cbc:CompanyID>T1234567890123</cbc:CompanyID>
                  <cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>  
  				</cac:TaxScheme>
  			</cac:PartyTaxScheme>
  			<cac:PartyLegalEntity>
  				<cbc:RegistrationName>株式会社 〇〇商事</cbc:RegistrationName>
  				<cbc:CompanyID schemeID="0188">1234567890123</cbc:CompanyID>  
  			</cac:PartyLegalEntity>
  			<cac:Contact>
  				<cbc:Name>販売者連絡先</cbc:Name> 
  				<cbc:Telephone>03-3xxx-0001</cbc:Telephone>
  				<cbc:ElectronicMail>[email protected]</cbc:ElectronicMail>
  			</cac:Contact>	
  		</cac:Party>
  	</cac:AccountingSupplierParty>
  	<cac:AccountingCustomerParty>
  		<cac:Party>
  			<!-- Technical Endpoint. Provides the PEPPOL ID of the receiver -->
  			<!-- use schemeID codes from https://docs.peppol.eu/poacc/billing/3.0/codelist/eas/ -->
  			<cbc:EndpointID schemeID="0188">3210987654321</cbc:EndpointID>
  			<cac:PartyIdentification>
  				<cbc:ID schemeID="0147">654321:000321:0147:1</cbc:ID> 
  			</cac:PartyIdentification>
  			<cac:PartyName>
  				<cbc:Name>00 バイヤー</cbc:Name> 
  			</cac:PartyName>
  			<cac:PostalAddress>
  				<cbc:StreetName>北区</cbc:StreetName>
  				<cbc:AdditionalStreetName>北十二条西76-X</cbc:AdditionalStreetName>
  				<cbc:CityName>札幌市</cbc:CityName>
  				<cbc:PostalZone>0010012</cbc:PostalZone>
  				<cbc:CountrySubentity>北海道</cbc:CountrySubentity>
  				<cac:Country>
  					<cbc:IdentificationCode>JP</cbc:IdentificationCode> 
  				</cac:Country>
  			</cac:PostalAddress>
  			<cac:PartyTaxScheme>
  				<cbc:CompanyID>>T3210987654321</cbc:CompanyID>
              	<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID> 
  				</cac:TaxScheme>
  			</cac:PartyTaxScheme>
  			<cac:PartyLegalEntity>
  				<cbc:RegistrationName>00 バイヤー</cbc:RegistrationName> 
  				<cbc:CompanyID schemeID="0147">654321:000321:0147:1</cbc:CompanyID>
  			</cac:PartyLegalEntity>
  		</cac:Party>
  	</cac:AccountingCustomerParty>
  	<cac:Delivery> 
  		<cac:DeliveryLocation>
  			<cbc:ID schemeID="0147">123456:000123:0147:1</cbc:ID> 
  			<cac:Address> 
  				<cbc:StreetName>北区</cbc:StreetName> 
  				<cbc:AdditionalStreetName>北十二条西76-X</cbc:AdditionalStreetName> 
  				<cbc:CityName>札幌市</cbc:CityName>
  				<cbc:PostalZone>0010012</cbc:PostalZone> 
  				<cac:Country>
  					<cbc:IdentificationCode>JP</cbc:IdentificationCode> 
  				</cac:Country>
  			</cac:Address>
  		</cac:DeliveryLocation>
  		<cac:DeliveryParty>
  			<cac:PartyName>
  				<cbc:Name>00 配達場所</cbc:Name> 
  			</cac:PartyName>
  		</cac:DeliveryParty>
  	</cac:Delivery>
  	<cac:PaymentMeans> 
  	   	<cbc:PaymentMeansCode name="Credit transfer">30</cbc:PaymentMeansCode> 
  		<cac:PayeeFinancialAccount> 
          	<cbc:ID>1234:567:1:3242394</cbc:ID> 
          	<cbc:Name>財務会計</cbc:Name> 
  		</cac:PayeeFinancialAccount>
  	</cac:PaymentMeans> 
  	<cac:PaymentTerms> 
  		<cbc:Note>月末締め翌月20日払い, 銀行手数料振込人負担</cbc:Note> 
  	</cac:PaymentTerms>	
  	<cac:TaxTotal>
  		<cbc:TaxAmount currencyID="JPY">26000</cbc:TaxAmount>
  		<cac:TaxSubtotal>
  			<cbc:TaxableAmount currencyID="JPY">260000</cbc:TaxableAmount>
  			<cbc:TaxAmount currencyID="JPY">26000</cbc:TaxAmount>
  			<cac:TaxCategory>
  				<cbc:ID>S</cbc:ID>
  				<cbc:Percent>10</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:TaxCategory>
  		</cac:TaxSubtotal>
  		<cac:TaxSubtotal>
  			<cbc:TaxableAmount currencyID="JPY">3490</cbc:TaxableAmount> 
  			<cbc:TaxAmount currencyID="JPY">0</cbc:TaxAmount> 
  			<cac:TaxCategory>
  				<cbc:ID>E</cbc:ID>
  				<cbc:Percent>0</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:TaxCategory>
  		</cac:TaxSubtotal>
  	</cac:TaxTotal>
  	<cac:LegalMonetaryTotal>
  		<cbc:LineExtensionAmount currencyID="JPY">263490</cbc:LineExtensionAmount>
  		<cbc:TaxExclusiveAmount currencyID="JPY">263490</cbc:TaxExclusiveAmount>
  		<cbc:TaxInclusiveAmount currencyID="JPY">289490</cbc:TaxInclusiveAmount>
  		<cbc:AllowanceTotalAmount currencyID="JPY">0</cbc:AllowanceTotalAmount>
  		<cbc:ChargeTotalAmount currencyID="JPY">0</cbc:ChargeTotalAmount>	
  		<cbc:PrepaidAmount currencyID="JPY">0</cbc:PrepaidAmount>
  		<cbc:PayableRoundingAmount currencyID="JPY">0</cbc:PayableRoundingAmount>	
  		<cbc:PayableAmount currencyID="JPY">289490</cbc:PayableAmount>
  	</cac:LegalMonetaryTotal>
  	<cac:InvoiceLine>
  		<cbc:ID>1</cbc:ID>
  		<cbc:InvoicedQuantity unitCode="H87">1</cbc:InvoicedQuantity>
  		<cbc:LineExtensionAmount currencyID="JPY">257500</cbc:LineExtensionAmount>
  		<cac:InvoicePeriod> 
  			<cbc:StartDate>2023-10-16</cbc:StartDate>
  			<cbc:EndDate>2023-10-16</cbc:EndDate>
  		</cac:InvoicePeriod>
  		<cac:Item>
  			<!-- Delivery Note Numbers transmitted as the item name -->
  			<cbc:Name>DeliveryNote1</cbc:Name>
  			<cac:ClassifiedTaxCategory>
  				<cbc:ID>S</cbc:ID>
  				<cbc:Percent>10</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:ClassifiedTaxCategory>
  		</cac:Item>
  		<cac:Price>
  			<cbc:PriceAmount currencyID="JPY">257500</cbc:PriceAmount>
  			<cbc:BaseQuantity unitCode="H87">1</cbc:BaseQuantity>
  		</cac:Price>
  	</cac:InvoiceLine>
  	<cac:InvoiceLine>
  		<cbc:ID>2</cbc:ID>
  		<cbc:InvoicedQuantity unitCode="H87">1</cbc:InvoicedQuantity>
  		<cbc:LineExtensionAmount currencyID="JPY">2500</cbc:LineExtensionAmount>
  		<cac:InvoicePeriod> 
  			<cbc:StartDate>2023-10-18</cbc:StartDate>
  			<cbc:EndDate>2023-10-18</cbc:EndDate>
  		</cac:InvoicePeriod>
  		<cac:Item>
  			<!-- Delivery Note Numbers transmitted as the item name -->
  			<cbc:Name>DeliveryNote2</cbc:Name>
  			<cac:ClassifiedTaxCategory>
  				<cbc:ID>S</cbc:ID>
  				<cbc:Percent>10</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:ClassifiedTaxCategory>
  		</cac:Item>
  		<cac:Price>
  			<cbc:PriceAmount currencyID="JPY">2500</cbc:PriceAmount>
  			<cbc:BaseQuantity unitCode="H87">1</cbc:BaseQuantity>
  		</cac:Price>
  	</cac:InvoiceLine>
  	<cac:InvoiceLine>
  		<cbc:ID>3</cbc:ID>
  		<cbc:InvoicedQuantity unitCode="H87">1</cbc:InvoicedQuantity> 
  		<cbc:LineExtensionAmount currencyID="JPY">3490</cbc:LineExtensionAmount> 
  		<cac:InvoicePeriod>
  			<cbc:StartDate>2023-10-18</cbc:StartDate>
  			<cbc:EndDate>2023-10-18</cbc:EndDate>
  		</cac:InvoicePeriod>
  		<cac:Item>
  			<!-- Delivery Note Numbers transmitted as the item name -->
  			<cbc:Name>DeliveryNote3</cbc:Name> 
  			<cac:ClassifiedTaxCategory> 
  				<cbc:ID>E</cbc:ID> 
  				<cbc:Percent>0</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:ClassifiedTaxCategory>
  		</cac:Item>
  		<cac:Price> 
  			<cbc:PriceAmount currencyID="JPY">3490</cbc:PriceAmount>
  			<cbc:BaseQuantity unitCode="H87">1</cbc:BaseQuantity>
  		</cac:Price>
  	</cac:InvoiceLine>
  </ubl:Invoice>

Standard Invoice Tax Accounting Currency (JP_StandardInvoice_TaxAcctCur.xml)

<?xml version="1.0" encoding="UTF-8" standalone="no"?>
  <ubl:Invoice xmlns:ubl="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2" xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2" xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2" xmlns:cec="urn:oasis:names:specification:ubl:schema:xsd:CommonExtensionComponents-2" xmlns:vrbl="urn:vertexinc:vrbl:ExtensionComponent:1">
  
  <!-- Japan common commercial invoice, foreign currency -->
  <!-- The invoice currency (EUR) is different from the accounting currency (JPY). This is expressed in the invoice by stating the accounting currency -->
  
  	<!-- Required UBL extensions -->
  	<cec:UBLExtensions>
  		<cec:UBLExtension>
  			<cec:ExtensionContent>
  				<vrbl:InvoiceExtension>
  					<vrbl:RoutingDetails>
  						<!-- Unique sender ID. In case of Japan always the sender's VAT ID -->
  						<vrbl:Sender>1234567890123</vrbl:Sender>
  						<!-- Unique receiver ID. In case of Japan always a static value identifies the country (Japan) and the target version to be created -->
  						<vrbl:Receiver>GENERIC_PEPPOL_UBL_JP_1p0p0</vrbl:Receiver>
  						<vrbl:ReceiverDetails>0088:1234567890123</vrbl:ReceiverDetails>
  					</vrbl:RoutingDetails>
  				</vrbl:InvoiceExtension>
  			</cec:ExtensionContent>
  		</cec:UBLExtension>
  	</cec:UBLExtensions>
  	<cbc:CustomizationID>urn:vertexinc:vrbl:billing:1</cbc:CustomizationID>
  	<cbc:ProfileID>urn:vertexinc:vrbl:billing:1</cbc:ProfileID>
  	<cbc:ID>156</cbc:ID>
  	<cbc:IssueDate>2023-10-24</cbc:IssueDate>
  	<cbc:IssueTime>15:30:00Z</cbc:IssueTime>
  	<cbc:DueDate>2024-10-10</cbc:DueDate>
  	<cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  	<cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
  	<!-- Accounting Currency -->
  	<cbc:TaxCurrencyCode>JPY</cbc:TaxCurrencyCode>
  	<cac:InvoicePeriod>
  		<cbc:StartDate>2023-10-18</cbc:StartDate>
  		<cbc:EndDate>2023-10-18</cbc:EndDate>
  	</cac:InvoicePeriod>
  	<cac:AccountingSupplierParty>
  		<cac:Party>
  			<!-- Technical Endpoint. Provides the PEPPOL ID of the sender -->
  			<!-- use schemeID codes from https://docs.peppol.eu/poacc/billing/3.0/codelist/eas/ -->
  			<cbc:EndpointID schemeID="0088">9482348239847239874</cbc:EndpointID>
  			<cac:PostalAddress>
  				<cac:Country>
  					<cbc:IdentificationCode>GB</cbc:IdentificationCode>  
  				</cac:Country>
  			</cac:PostalAddress>
  			<cac:PartyTaxScheme>
  				<!-- Registration Number for Qualified Invoice purpose in Japan -->			
  				<cbc:CompanyID>T1234567890123</cbc:CompanyID>
                  <cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>  
  				</cac:TaxScheme>
  			</cac:PartyTaxScheme>
  			<cac:PartyLegalEntity>
  				<cbc:RegistrationName>SellerCompany, Inc.</cbc:RegistrationName>  
  			</cac:PartyLegalEntity>
  		</cac:Party>
  	</cac:AccountingSupplierParty>
  	<cac:AccountingCustomerParty>
  		<cac:Party>
  			<!-- Technical Endpoint. Provides the PEPPOL ID of the receiver -->
  			<!-- use schemeID codes from https://docs.peppol.eu/poacc/billing/3.0/codelist/eas/ -->
  			<cbc:EndpointID schemeID="0188">3210987654321</cbc:EndpointID>
  			<cac:PartyName>
  				<cbc:Name>株式会社 〇〇物産</cbc:Name> 
  			</cac:PartyName>
  			<cac:PostalAddress>
  				<cbc:StreetName>北区</cbc:StreetName>
  				<cbc:AdditionalStreetName>北十二条西76-X</cbc:AdditionalStreetName>
  				<cbc:CityName>札幌市</cbc:CityName>
  				<cbc:PostalZone>0010012</cbc:PostalZone>
  				<cbc:CountrySubentity>北海道</cbc:CountrySubentity>
  				<cac:Country>
  					<cbc:IdentificationCode>JP</cbc:IdentificationCode> 
  				</cac:Country>
  			</cac:PostalAddress>
  			<cac:PartyTaxScheme>
  				<cbc:CompanyID>>T3210987654321</cbc:CompanyID>
              	<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID> 
  				</cac:TaxScheme>
  			</cac:PartyTaxScheme>
  			<cac:PartyLegalEntity>
  				<cbc:RegistrationName>株式会社 〇〇物産</cbc:RegistrationName> 
  			</cac:PartyLegalEntity>
  		</cac:Party>
  	</cac:AccountingCustomerParty>
  	<cac:TaxRepresentativeParty>
      	<cac:PartyName>
          	<cbc:Name>TaxRepresentativeName</cbc:Name> 
      	</cac:PartyName>
      	<cac:PostalAddress>
          	<cac:Country>
              	<cbc:IdentificationCode>JP</cbc:IdentificationCode> 
          	</cac:Country>
      	</cac:PostalAddress>
      	<cac:PartyTaxScheme>
          	<cbc:CompanyID>T7654321098765</cbc:CompanyID> 
          	<cac:TaxScheme>
              	<cbc:ID>VAT</cbc:ID> 
          	</cac:TaxScheme>
      	</cac:PartyTaxScheme>
  	</cac:TaxRepresentativeParty>	
  	<cac:PaymentMeans>
  	    <cbc:PaymentMeansCode name="Credit card">54</cbc:PaymentMeansCode>
  		<cbc:PaymentID>9387439</cbc:PaymentID> 
  		<cac:CardAccount> 
          	<cbc:PrimaryAccountNumberID>123236</cbc:PrimaryAccountNumberID> 
          	<cbc:NetworkID>VISA</cbc:NetworkID>
          	<cbc:HolderName>Card holders name</cbc:HolderName>
      	</cac:CardAccount>
  	</cac:PaymentMeans> 
  	<cac:TaxTotal>
  		<cbc:TaxAmount currencyID="EUR">250</cbc:TaxAmount>
  		<cac:TaxSubtotal>
  			<cbc:TaxableAmount currencyID="EUR">2500</cbc:TaxableAmount>
  			<cbc:TaxAmount currencyID="EUR">250</cbc:TaxAmount>
  			<cac:TaxCategory>
  				<cbc:ID>S</cbc:ID>
  				<cbc:Percent>10</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:TaxCategory>
  		</cac:TaxSubtotal>
  	</cac:TaxTotal>
  	<!-- Document totals in tax accounting currency --> 
  	<cac:TaxTotal>
  		<cbc:TaxAmount currencyID="JPY">32500</cbc:TaxAmount> 
  		<cac:TaxSubtotal> 
  			<cbc:TaxAmount currencyID="JPY">32500</cbc:TaxAmount> 
  			<cac:TaxCategory>
  				<cbc:ID>S</cbc:ID>
  				<cbc:Percent>10</cbc:Percent> 
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID> 
  				</cac:TaxScheme>
  			</cac:TaxCategory>
  		</cac:TaxSubtotal>
  	</cac:TaxTotal>
  	<cac:LegalMonetaryTotal>
  		<cbc:LineExtensionAmount currencyID="EUR">2500</cbc:LineExtensionAmount>
  		<cbc:TaxExclusiveAmount currencyID="EUR">2500</cbc:TaxExclusiveAmount>
  		<cbc:TaxInclusiveAmount currencyID="EUR">2750</cbc:TaxInclusiveAmount>
  		<cbc:AllowanceTotalAmount currencyID="EUR">0</cbc:AllowanceTotalAmount>
  		<cbc:ChargeTotalAmount currencyID="EUR">0</cbc:ChargeTotalAmount>	
  		<cbc:PrepaidAmount currencyID="EUR">0</cbc:PrepaidAmount>
  		<cbc:PayableRoundingAmount currencyID="EUR">0</cbc:PayableRoundingAmount>	
  		<cbc:PayableAmount currencyID="EUR">2750</cbc:PayableAmount>
  	</cac:LegalMonetaryTotal>
  	<cac:InvoiceLine>
  		<cbc:ID>1</cbc:ID>
  		<cbc:InvoicedQuantity unitCode="H87">5</cbc:InvoicedQuantity>
  		<cbc:LineExtensionAmount currencyID="EUR">2500</cbc:LineExtensionAmount>
  		<cac:InvoicePeriod> 
  			<cbc:StartDate>2023-10-18</cbc:StartDate>
  			<cbc:EndDate>2023-10-18</cbc:EndDate>
  		</cac:InvoicePeriod>
  		<cac:OrderLineReference>
  			<cbc:LineID>1</cbc:LineID> 
  			<cac:OrderReference>
  				<cbc:ID>OR-123</cbc:ID> 
  			</cac:OrderReference>
  		</cac:OrderLineReference>
  		<cac:Item>
  			<cbc:Name>ItemName</cbc:Name>
  			<cac:ClassifiedTaxCategory>
  				<cbc:ID>S</cbc:ID>
  				<cbc:Percent>10</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:ClassifiedTaxCategory>
  		</cac:Item>
  		<cac:Price>
  			<cbc:PriceAmount currencyID="EUR">500</cbc:PriceAmount>
  			<cbc:BaseQuantity unitCode="H87">1</cbc:BaseQuantity>
  		</cac:Price>
  	</cac:InvoiceLine>
  </ubl:Invoice>

(JP_StandardInvoice_Return.xml)

 <?xml version="1.0" encoding="UTF-8" standalone="no"?>
  <ubl:Invoice xmlns:ubl="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2" xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2" xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2" xmlns:cec="urn:oasis:names:specification:ubl:schema:xsd:CommonExtensionComponents-2" xmlns:vrbl="urn:vertexinc:vrbl:ExtensionComponent:1">
  
  <!-- Japan common commercial invoice, Invoice for Return -->
  <!-- The goods are returned and the invoice line must contain negative quantity and line amount -->
  
  	<!-- Required UBL extensions -->
  	<cec:UBLExtensions>
  		<cec:UBLExtension>
  			<cec:ExtensionContent>
  				<vrbl:InvoiceExtension>
  					<vrbl:RoutingDetails>
  						<!-- Unique sender ID. In case of Japan always the sender's VAT ID -->
  						<vrbl:Sender>1234567890123</vrbl:Sender>
  						<!-- Unique receiver ID. In case of Japan always a static value identifies the country (Japan) and the target version to be created -->
  						<vrbl:Receiver>GENERIC_PEPPOL_UBL_JP_1p0p0</vrbl:Receiver>
  						<vrbl:ReceiverDetails>0088:1234567890123</vrbl:ReceiverDetails>
  					</vrbl:RoutingDetails>
  				</vrbl:InvoiceExtension>
  			</cec:ExtensionContent>
  		</cec:UBLExtension>
  	</cec:UBLExtensions>
  	<cbc:CustomizationID>urn:vertexinc:vrbl:billing:1</cbc:CustomizationID>
  	<cbc:ProfileID>urn:vertexinc:vrbl:billing:1</cbc:ProfileID>
  	<cbc:ID>156</cbc:ID>
  	<cbc:IssueDate>2023-10-25</cbc:IssueDate>
  	<cbc:IssueTime>15:30:00Z</cbc:IssueTime>
  	<cbc:DueDate>2023-10-26</cbc:DueDate>
  	<cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  	<cbc:DocumentCurrencyCode>JPY</cbc:DocumentCurrencyCode>
  	<cac:InvoicePeriod>
  		<cbc:StartDate>2023-10-24</cbc:StartDate>
  		<cbc:EndDate>2023-10-24</cbc:EndDate>
  	</cac:InvoicePeriod>
  	<cac:AccountingSupplierParty>
  		<cac:Party>
  			<!-- Technical Endpoint. Provides the PEPPOL ID of the sender -->
  			<!-- use schemeID codes from https://docs.peppol.eu/poacc/billing/3.0/codelist/eas/ -->
  			<cbc:EndpointID schemeID="0188">1234567890123</cbc:EndpointID>
  			<cac:PartyIdentification>
  				<cbc:ID schemeID="0147">123456:000123:0147:1</cbc:ID> 
  			</cac:PartyIdentification>
  			<cac:PartyName>
  				<cbc:Name>株式会社 〇〇商事</cbc:Name>  
  			</cac:PartyName>
  			<cac:PostalAddress>
  				<cbc:StreetName>四谷4-29-X</cbc:StreetName>
  				<cbc:AdditionalStreetName>〇〇商事ビル</cbc:AdditionalStreetName>
  				<cbc:CityName>新宿区</cbc:CityName>
  				<cbc:PostalZone>1600044</cbc:PostalZone>
  				<cbc:CountrySubentity>東京都</cbc:CountrySubentity>
  				<cac:Country>
  					<cbc:IdentificationCode>JP</cbc:IdentificationCode>  
  				</cac:Country>
  			</cac:PostalAddress>
  			<cac:PartyTaxScheme>
  				<!-- Registration Number for Qualified Invoice purpose in Japan -->			
  				<cbc:CompanyID>T1234567890123</cbc:CompanyID>
                  <cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>  
  				</cac:TaxScheme>
  			</cac:PartyTaxScheme>
  			<cac:PartyLegalEntity>
  				<cbc:RegistrationName>株式会社 〇〇商事</cbc:RegistrationName>
  				<cbc:CompanyID schemeID="0188">1234567890123</cbc:CompanyID>  
  			</cac:PartyLegalEntity>
  			<cac:Contact>
  				<cbc:Name>販売者連絡先</cbc:Name> 
  				<cbc:Telephone>03-3xxx-0001</cbc:Telephone>
  				<cbc:ElectronicMail>[email protected]</cbc:ElectronicMail>
  			</cac:Contact>	
  		</cac:Party>
  	</cac:AccountingSupplierParty>
  	<cac:AccountingCustomerParty>
  		<cac:Party>
  			<!-- Technical Endpoint. Provides the PEPPOL ID of the receiver -->
  			<!-- use schemeID codes from https://docs.peppol.eu/poacc/billing/3.0/codelist/eas/ -->
  			<cbc:EndpointID schemeID="0188">3210987654321</cbc:EndpointID>
  			<cac:PartyIdentification>
  				<cbc:ID schemeID="0147">654321:000321:0147:1</cbc:ID> 
  			</cac:PartyIdentification>
  			<cac:PartyName>
  				<cbc:Name>00 バイヤー</cbc:Name> 
  			</cac:PartyName>
  			<cac:PostalAddress>
  				<cbc:StreetName>北区</cbc:StreetName>
  				<cbc:AdditionalStreetName>北十二条西76-X</cbc:AdditionalStreetName>
  				<cbc:CityName>札幌市</cbc:CityName>
  				<cbc:PostalZone>0010012</cbc:PostalZone>
  				<cbc:CountrySubentity>北海道</cbc:CountrySubentity>
  				<cac:Country>
  					<cbc:IdentificationCode>JP</cbc:IdentificationCode> 
  				</cac:Country>
  			</cac:PostalAddress>
  			<cac:PartyTaxScheme>
  				<cbc:CompanyID>>T3210987654321</cbc:CompanyID>
              	<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID> 
  				</cac:TaxScheme>
  			</cac:PartyTaxScheme>
  			<cac:PartyLegalEntity>
  				<cbc:RegistrationName>00 バイヤー</cbc:RegistrationName> 
  				<cbc:CompanyID schemeID="0147">654321:000321:0147:1</cbc:CompanyID>
  			</cac:PartyLegalEntity>
  		</cac:Party>
  	</cac:AccountingCustomerParty>
  	<cac:Delivery> 
  		<cac:DeliveryLocation>
  			<cbc:ID schemeID="0147">123456:000123:0147:1</cbc:ID> 
  			<cac:Address> 
  				<cbc:StreetName>北区</cbc:StreetName> 
  				<cbc:AdditionalStreetName>北十二条西76-X</cbc:AdditionalStreetName> 
  				<cbc:CityName>札幌市</cbc:CityName>
  				<cbc:PostalZone>0010012</cbc:PostalZone> 
  				<cac:Country>
  					<cbc:IdentificationCode>JP</cbc:IdentificationCode> 
  				</cac:Country>
  			</cac:Address>
  		</cac:DeliveryLocation>
  		<cac:DeliveryParty>
  			<cac:PartyName>
  				<cbc:Name>00 配達場所</cbc:Name> 
  			</cac:PartyName>
  		</cac:DeliveryParty>
  	</cac:Delivery>
  	<cac:PaymentMeans> 
  	   	<cbc:PaymentMeansCode name="Credit transfer">30</cbc:PaymentMeansCode> 
  		<cac:PayeeFinancialAccount> 
          	<cbc:ID>1234:567:1:3242394</cbc:ID> 
          	<cbc:Name>財務会計</cbc:Name> 
  		</cac:PayeeFinancialAccount>
  	</cac:PaymentMeans> 
  	<cac:PaymentTerms> 
  		<cbc:Note>月末締め翌月20日払い, 銀行手数料振込人負担</cbc:Note> 
  	</cac:PaymentTerms>
  	<!-- Invoice total amounts are negative -->
  	<cac:TaxTotal>
  		<cbc:TaxAmount currencyID="JPY">-10000</cbc:TaxAmount>
  		<cac:TaxSubtotal>
  			<cbc:TaxableAmount currencyID="JPY">-10000</cbc:TaxableAmount>
  			<cbc:TaxAmount currencyID="JPY">-10000</cbc:TaxAmount>
  			<cac:TaxCategory>
  				<cbc:ID>S</cbc:ID>
  				<cbc:Percent>10</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:TaxCategory>
  		</cac:TaxSubtotal>
  	</cac:TaxTotal>
  	<cac:LegalMonetaryTotal>
  		<cbc:LineExtensionAmount currencyID="JPY">-100000</cbc:LineExtensionAmount>
  		<cbc:TaxExclusiveAmount currencyID="JPY">-100000</cbc:TaxExclusiveAmount>
  		<cbc:TaxInclusiveAmount currencyID="JPY">-110000</cbc:TaxInclusiveAmount>
  		<cbc:AllowanceTotalAmount currencyID="JPY">0</cbc:AllowanceTotalAmount>
  		<cbc:ChargeTotalAmount currencyID="JPY">0</cbc:ChargeTotalAmount>	
  		<cbc:PrepaidAmount currencyID="JPY">0</cbc:PrepaidAmount>
  		<cbc:PayableRoundingAmount currencyID="JPY">0</cbc:PayableRoundingAmount>	
  		<cbc:PayableAmount currencyID="JPY">-110000</cbc:PayableAmount>
  	</cac:LegalMonetaryTotal>
  	<cac:InvoiceLine>
  		<cbc:ID>1</cbc:ID>
  		<!-- Invoiced quantity is negative -->
  		<cbc:InvoicedQuantity unitCode="H87">-2</cbc:InvoicedQuantity>
  		<!-- The line net amount is negative -->
  		<cbc:LineExtensionAmount currencyID="JPY">-100000</cbc:LineExtensionAmount>
  		<cac:InvoicePeriod> 
  			<cbc:StartDate>2023-10-24</cbc:StartDate>
  			<cbc:EndDate>2023-10-24</cbc:EndDate>
  		</cac:InvoicePeriod>
  		<cac:DocumentReference>
  			<cbc:ID>R001-1</cbc:ID> 
  		</cac:DocumentReference>
  		<cac:Item>
  			<cbc:Name>ItemName</cbc:Name>
  			<cac:ClassifiedTaxCategory>
  				<cbc:ID>S</cbc:ID>
  				<cbc:Percent>10</cbc:Percent>
  				<cac:TaxScheme>
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:ClassifiedTaxCategory>
  		</cac:Item>
  		<cac:Price>
  			<cbc:PriceAmount currencyID="JPY">50000</cbc:PriceAmount>
  			<cbc:BaseQuantity unitCode="H87">1</cbc:BaseQuantity>
  		</cac:Price>
  	</cac:InvoiceLine>
  </ubl:Invoice>