30. Qualified Invoice in Japan 区分記載・適格請求書

適格請求書について英語でまとめました（国税庁サイト）。
An overview of the rate-classified invoice (already in place) and the qualified invoice (effective as of October 1, 2023) for Japanese consumption tax ("JCT") purposes is as described in the table below.

See this post for more about Japanese tax and accounting.

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Effective date	From October 1, 2019 to September 30, 2023	From October 1, 2023 -
Type of invoice	Rate-classified invoice	Qualified invoice		Simple qualified invoice* * Businesses selling goods and services to a large number of unspecified people, such as retail, restaurant and cab businesses, may issue simple qualified invoices.
Rate	Standard rate: 10% Reduced rate: 8%, which applies to: ü Certain food and beverages (excluding alcohol, eat-ins or catering) ü Composite assets* ü Newspaper subscriptions * A composite asset consists of food and non-food where it has only price for both parts. A composite asset is eligible for the reduced rate in its entirety if the price (excluding JCT) is JPY10,000 or less and the food part accounts for at least two thirds of the price.
Required retention for claiming JCT credits	ü Books with certain information (see below) ü Rate classified invoices	ü Books with certain information (see below) ü (Simple) qualified invoices
Necessary information	1.    Name of issuer 2.    Date of supply 3.    Description of supply (whether eligible for reduced rate of 8%)　 4.    Total payment for each rate 5.    Name of recipient* * Businesses selling goods and services to a large number of unspecified people, such as retail, restaurant and cab businesses, may omit this item.	1.    Name of issuer and registration No. (see above 4) 2.    Date of supply 3.    Description of supply (whether eligible for reduced rate of 8%) 4.    Total payment for each rate and applicable rate 5.    JCT amount for each rate 6.    Name of recipient	1.    Name of issuer and registration No. (see above 4) 2.    Date of supply 3.    Description of supply (whether eligible for reduced rate of 8%) 4.    Total payment for each rate 5.    JCT amount for each rate or applicable JCT rate.
Notes on invoices	-	ü The invoice may omit name of issuer and registration No. if (i) it has a supplier code linked with registration No. on it and (ii) both supplier and recipient know the code. ü The invoice does not have to be a single document. More than one document (e.g., invoice and delivery note) can meet information requirement on a combined basis. ü The invoice may be in electronic form.
Notes on sellers (issuers)	-	ü Only registered issuers may issue invoices. (The registration is not mandatory.) ü Registered issuers must: -   issue invoices -   issue invoices for discounts/returns -   issue revised invoices -   retain copies of invoices (for 7 years and 2 months from end of taxable period of issuance)
Notes on buyers	-	ü Buyers must retain books and invoices (for 7 years and 2 months from end of taxable period of issuance) to claim JCT credits. ü JCT credits are unavailable on purchases from non-registered issuers, e.g., exempt enterprises.

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