"JPルール修正案1: 適格請求書対応及びインボイス制度改革"

20210920 JP Rule Amendment Proposal 1; 20210920 JP Rule Amendment Proposal 1; JP Rule Amendment Proposal (Draft) (Ver.1) September 21, 2021 Digital Agency Planning and Coordination Officer for Public Services Hiroshi Kato 1. Introduction In order to comply with the appropriate invoice storage method (Invoice System) in terms of handling proper invoices, there are many aspects to consider for standardization. It is proposed to divide the necessary rules (mostly should be PINT rules) and technical aspects such as calculation methods (mostly should be JP rules). (1) Necessary Rules as a Premise Objective 1. Express the tax amount in Japanese yen Objective 2. Manage refund and additional billing at the document level by tax rate Objective 3. Manage refund and additional billing for each line item by tax rate Objective 4. Manage the tax amount by tax rate (2) Rules needed to fulfill the items listed on the proper invoice (Invoice) Objective 1. Fulfill the "seller's name" Objective 2. Fulfill the "seller's registration number" Objective 3. Fulfill the "buyer's name" Objective 4. Fulfill the "transaction date" Objective 5. Fulfill the "transaction details" Objective 6. Fulfill the "total amount divided by tax rate" and "applicable tax rate" Objective 7. Divide by tax rate In conclusion, the proposal seeks to establish rules to standardize the representation of tax amounts in Japanese yen, manage refund and additional billing at the document and line item levels by tax rate, and fulfill the necessary information on a proper invoice in order to comply with the appropriate invoice storage method. This will ensure clarity, accuracy, and compliance with regulations in tax transactions.