Japan: Tax Amounts

Japan has certain requirements for how tax amounts are modelled.

Use the TaxAmount sub-element of the TaxTotal element to model this information.

Elements

ElementDescription
Invoice/TaxTotal/TaxSubtotal/TaxAmountSpecify the tax amount.
Invoice/TaxTotal/TaxSubtotal/TaxAmount [@currencyID]Specify the currency. This must match the currency in the DocumentCurrencyCode element.

Restrictions

  • If the DocumentCurrencyCode or the TaxCurrencyCode elements are JPY, then the tax amount cannot have decimals.
  • For non-tax Japanese Documents, the Tax Amount must be zero. The Tax Amount must match the TaxCurrencyCode currency. That is, usually JPY.

Example

Standard and Self-Billed

The following example is applicable to Standard and Self-Billed Japanese Documents:

<ubl:Invoice>
	<!-- Code omitted for clarity -->
	<cac:TaxTotal>
		<!-- Code omitted for clarity -->
		<cac:TaxSubtotal>
			<!-- Code omitted for clarity -->
			<cbc:TaxableAmount currencyID="JPY">400</cbc:TaxableAmount>
			<cbc:TaxAmount currencyID="JPY">40</cbc:TaxAmount>
			<!-- Code omitted for clarity -->
    		</cac:TaxSubtotal>
		<!-- Code omitted for clarity -->		
	</cac:TaxTotal>
	<!-- Code omitted for clarity -->    		
</ubl:Invoice>

Non-Tax

The following example is for a non-tax Japanese Document:

<ubl:Invoice>
	<!-- Code omitted for clarity -->
	<cac:TaxTotal>
		<!-- Code omitted for clarity -->
		<cac:TaxSubtotal>
			<!-- Code omitted for clarity -->
			<cbc:TaxableAmount currencyID="JPY">400</cbc:TaxableAmount>
			<cbc:TaxAmount currencyID="JPY">0</cbc:TaxAmount>
			<!-- Code omitted for clarity -->
    		</cac:TaxSubtotal>
		<!-- Code omitted for clarity -->		
	</cac:TaxTotal>
	<!-- Code omitted for clarity -->    		
</ubl:Invoice>