What this template emits
A print-ready Japanese qualified invoice (適格請求書) conformant to the National Tax Agency's October 2023 invoice-retention system. The visual leg carries:
- The issuer's registered invoice issuer number (登録番号), beginning with T followed by 13 digits.
- The issue date and the period the invoice covers.
- The total subdivided by tax rate (8% reduced rate, 10% standard rate, exempt).
- The Japanese Consumption Tax (JCT) amount per rate.
- The recipient name.
There is no national structured XML mandate for Japan as of 2026. The qualified invoice mandate is about what the document must show and how the issuer and recipient must retain it; the format is left to the parties.
Why the registered number matters
Under the qualified invoice system, a recipient can only claim input tax credit if the supplier is a registered invoice issuer and the invoice shows the registration number. Suppliers below the JPY 10 million annual taxable sales threshold are typically exempt from JCT, and historically did not need to register. Under the new system, those suppliers face a choice: register (and start paying JCT) or remain unregistered (and lose competitive ground to registered competitors, because their customers cannot claim input credit on purchases from them).
Issuing a qualified invoice that omits the registered number defeats the purpose of the system. Issuing one with a wrong-format number (not T + 13 digits) will be rejected by the recipient's accounting software at booking time.
CJK rendering
Japanese business documents mix kanji, hiragana, katakana, and Latin script. PDF tools that lack proper Asian font fallback drop characters or render them as boxes. LightningPDF's Chromium pipeline uses the same font fallback chain as Chrome; CJK glyphs render correctly without configuration.
Looking ahead
A national structured e-invoicing standard is under active discussion at the NTA and METI, with Peppol BIS Billing 3.0 considered a leading candidate. When that standard lands, the same line-item data model that drives this visual template will drive the Peppol emitter for Japan. The transition will be a format change, not a redesign.
Frequently asked questions
What is the JCT rate today?
10% standard, 8% reduced (for food and newspapers). Items at the reduced rate must be flagged on the invoice and totaled separately.
Do I need a Peppol Access Point in Japan today?
Not for the qualified invoice mandate. The mandate is on invoice content and retention, not network transmission. If a Peppol-based national standard launches, an Access Point will become relevant.