Educational guide
How to Invoice in Japan
What a qualified invoice (適格請求書) has to show under Japan's Qualified Invoice System, who can issue one and which consumption tax rates apply, quoted from the National Tax Agency with dates.
This page is for general education only. Tax law, e-invoicing rules, and invoice mandates vary by sector, threshold, and updates from authorities. Confirm requirements with a qualified accountant, lawyer, or government guidance for your situation.
In Japan, consumption tax is administered by the National Tax Agency (NTA). NTA Tax Answer No.6303 (Japan, laws as of April 1, 2026) says "消費者が負担する消費税は、消費税および地方消費税の合計額であり、標準税率10パーセントと軽減税率8パーセントの複数税率になっています。" (our translation: the consumption tax that consumers bear is the sum of the consumption tax and the local consumption tax, with two rates: a standard rate of 10 percent and a reduced rate of 8 percent).
On the Qualified Invoice System (インボイス制度), the NTA's Qualified Invoice System page (Japan, checked October 31, 2026) says "令和5年(2023年)10月1日からスタート。" (our translation: started on October 1, 2023). The same page says "インボイスを交付するには事前にインボイス発行事業者の登録を受ける必要があります。" (our translation: to issue invoices, you must first be registered as an invoice issuer), and "売手側（インボイス発行事業者）は、買手側(取引相手である課税事業者)から求められたときは、インボイスを交付しなければなりません。" (our translation: the seller, an invoice issuer, must issue an invoice when the buyer, a taxable business it deals with, asks for one). NTA Tax Answer No.6625 (Japan, laws as of April 1, 2026) lists what the invoice must show, from "書類作成者の氏名または名称および登録番号" (our translation: the name of the business preparing the document, and its registration number) to "書類の交付を受ける事業者の氏名または名称" (our translation: the name of the business receiving the document). For your own business, check the NTA's guidance or ask a local tax accountant.
Worked example, with sample figures in Japanese yen (JPY): a registered design studio bills a business client 200,000円 for design work, assuming the work is taxed at the standard rate. At the 10 percent rate in the NTA quote above, consumption tax is 200,000円 × 10% = 20,000円, and the invoice total is 220,000円. The invoice shows the 10 percent total with the rate applied and the 20,000円 of tax, as items 4 and 5 of the NTA's list require.
Billed's invoice software page says: "Save your tax rates and settings once, and Billed calculates taxes automatically when you create invoices and estimates." It also says you can "Invoice customers in multiple currencies, choosing a different currency for each invoice or customer."
Invoice checklist for Japan
Each item has a note on what to include and when it applies.
Seller's name and registration number
RequiredNTA Tax Answer No.6625 (Japan, laws as of April 1, 2026): "書類作成者の氏名または名称および登録番号" (our translation: the name of the business preparing the document, and its registration number). The NTA's Qualified Invoice System page (Japan, checked October 31, 2026) says "登録番号は、インボイス発行事業者の登録後に税務署から通知される番号です。" (our translation: the registration number is the number the tax office gives you after you register as an invoice issuer).
Date of the transaction
RequiredNTA Tax Answer No.6625 (Japan, laws as of April 1, 2026): "取引年月日" (our translation: the date of the transaction).
What was sold
RequiredNTA Tax Answer No.6625 (Japan, laws as of April 1, 2026): "取引内容（軽減税率の対象品目である旨）" (our translation: what the transaction was, noting any items taxed at the reduced rate).
Total and rate for each tax rate
RequiredNTA Tax Answer No.6625 (Japan, laws as of April 1, 2026): "税率ごとに区分して合計した税込対価（又は税抜対価）の額及び適用税率" (our translation: the tax-inclusive, or tax-exclusive, amount totaled separately for each tax rate, and the rate applied).
Consumption tax for each rate
RequiredNTA Tax Answer No.6625 (Japan, laws as of April 1, 2026): "税率ごとに区分した消費税額等" (our translation: the consumption tax amount for each rate).
Buyer's name
RequiredNTA Tax Answer No.6625 (Japan, laws as of April 1, 2026): "書類の交付を受ける事業者の氏名または名称" (our translation: the name of the business receiving the document). Its note for retail, restaurants and taxis says "小売業、飲食店業、タクシー等を営む事業者が交付する書類については、④の適用税率又は⑤の消費税額等は、いずれかの記載で差し支えありません。また、この場合⑥の記載は不要となります。" (our translation: for documents issued by businesses in retail, restaurants, taxis and similar trades, either the rate applied in item 4 or the tax amount in item 5 is enough, and item 6 is then not needed).
Tax and regulatory themes in Japan
Consumption tax rates
NTA Tax Answer No.6303 (Japan, laws as of April 1, 2026) says "消費者が負担する消費税は、消費税および地方消費税の合計額であり、標準税率10パーセントと軽減税率8パーセントの複数税率になっています。" (our translation: the consumption tax that consumers bear is the sum of the consumption tax and the local consumption tax, with two rates: a standard rate of 10 percent and a reduced rate of 8 percent). The reduced rate covers "飲食料品の譲渡（食品表示法に規定する食品（酒税法に規定する酒類を除きます。）の譲渡をいい、外食を含みません。）" (our translation: sales of food and drink, meaning food as defined in the Food Labeling Act, excluding alcoholic beverages as defined in the Liquor Tax Act, and not including dining out) and "定期購読契約が締結された週2回以上発行される新聞の譲渡" (our translation: sales of newspapers published at least twice a week under a subscription contract).
A scheduled change for food
NTA Tax Answer No.6303 (Japan, laws as of April 1, 2026) adds: "令和9年4月1日から令和11年3月31日までの2年間、飲食料品の譲渡について、消費税率が引き下げられます。" (our translation: for the two years from April 1, 2027 to March 31, 2029, the consumption tax rate on sales of food and drink will be lowered). Check the NTA's current guidance before you invoice food and drink in that period.
Registering to issue invoices
The NTA's Qualified Invoice System page (Japan, checked October 31, 2026) says "インボイスを交付するには事前にインボイス発行事業者の登録を受ける必要があります。" (our translation: to issue invoices, you must first be registered as an invoice issuer). It also says "登録番号は、インボイス発行事業者の登録後に税務署から通知される番号です。" (our translation: the registration number is the number the tax office gives you after you register as an invoice issuer).
Payment methods in Japan
Availability depends on banks, platforms, and contract terms.
- Bank transfer
- Card payment
Business and cultural tips for Japan
- The name on the document doesn't decide whether it counts. The NTA's Qualified Invoice System page (Japan, checked October 31, 2026) says "請求書に限らず、所定の事項が記載された書類であれば、領収書や納品書など書類の名称を問わず、インボイスとなります。" (our translation: not only bills: any document that shows the required items, such as a receipt or a delivery note, is an invoice, whatever it is called).
- Hold on to your own copies. The NTA's Qualified Invoice System page (Japan, checked October 31, 2026) says "交付したインボイスの写しは、保存しておく必要があります。" (our translation: you need to keep copies of the invoices you issue).
- One invoice can cover a period. NTA Tax Answer No.6625 (Japan, laws as of April 1, 2026) allows "課税期間の範囲内で、一定の期間内の取引をまとめて記載する方法" (our translation: a method that lists the transactions of a set period together, within the taxable period).
- When an invoice mixes rates, mark the reduced-rate items. NTA Tax Answer No.6625 (Japan, laws as of April 1, 2026) describes "軽減税率対象品目に「※」や「☆」等の記号を記載する方法" (our translation: a method that marks items taxed at the reduced rate with a symbol such as ※ or ☆).
Questions about invoicing in Japan
Invoicing guides for other countries
Prefer a product overview for this market? See Billed for Japan.
Start Invoicing With Billed
Create invoices, track payments and keep your clients' details in one place with Billed.
At a glance
| Topic | What the NTA says (Japan) |
|---|---|
| Rates | "消費者が負担する消費税は、消費税および地方消費税の合計額であり、標準税率10パーセントと軽減税率8パーセントの複数税率になっています。" (our translation: the consumption tax that consumers bear is the sum of the consumption tax and the local consumption tax, with two rates: a standard rate of 10 percent and a reduced rate of 8 percent) (Tax Answer No.6303, laws as of April 1, 2026) |
| Who can issue | "インボイスを交付するには事前にインボイス発行事業者の登録を受ける必要があります。" (our translation: to issue invoices, you must first be registered as an invoice issuer) (Qualified Invoice System page, checked October 31, 2026) |
| On request | "売手側（インボイス発行事業者）は、買手側(取引相手である課税事業者)から求められたときは、インボイスを交付しなければなりません。" (our translation: the seller, an invoice issuer, must issue an invoice when the buyer, a taxable business it deals with, asks for one) (same page) |
| Copies | "交付したインボイスの写しは、保存しておく必要があります。" (our translation: you need to keep copies of the invoices you issue) (same page) |
When this isn't for you
Written for registered businesses in Japan invoicing other businesses. For simplified invoices in retail, restaurants and taxis, purchase statements a buyer prepares, or imports, see the NTA's guidance or ask a local tax accountant.