<cac:InvoiceLine> <!-- IBG-25 INVOICE LINE -->
  <cbc:ID>1</cbc:ID> <!-- IBT-126 Invoice line identifier -->
  <cbc:Note>The equipment has 3 year warranty.</cbc:Note> <!-- IBT-127 Invoice line note -->
  <cbc:InvoicedQuantity unitCode="H87">5</cbc:InvoicedQuantity> <!-- IBT-129 Invoiced quantity, IBT-130 Invoiced quantity unit of measure code -->
  <cbc:LineExtensionAmount currencyID="JPY">250000</cbc:LineExtensionAmount> <!-- IBT-131 Invoice line net amount -->
  <cbc:AccountingCost>Cost id 654</cbc:AccountingCost> <!-- IBT-133 Invoice line Buyer accounting reference -->

<cac:InvoiceLine> <!-- IBG-25 INVOICE LINE -->
  <cbc:ID>2</cbc:ID> <!-- IBT-126 Invoice line identifier -->
  <!-- cbc:Note, IBT-127 Invoice line note -->
  <cbc:InvoicedQuantity unitCode="H87">5</cbc:InvoicedQuantity> <!-- IBT-130 Invoiced quantity unit of measure code, IBT-129 Invoiced quantity -->
  <cbc:LineExtensionAmount currencyID="JPY">2500</cbc:LineExtensionAmount> <!-- IBT-131 Invoice line net amount -->
  <!-- cbc:AccountingCost, IBT-133 Invoice line Buyer accounting reference -->

<cac:InvoiceLine> <!-- IBG-25 INVOICE LINE -->
  <cbc:ID>3</cbc:ID> <!-- IBT-126 Invoice line identifier -->
  <!-- cbc:Note, IBT-127 Invoice line note -->
  <cbc:InvoicedQuantity unitCode="H87">10</cbc:InvoicedQuantity> <!-- IBT-130 Invoiced quantity unit of measure code, IBT-129 Invoiced quantity -->
  <cbc:LineExtensionAmount currencyID="JPY">3490</cbc:LineExtensionAmount> <!-- IBT-131 Invoice line net amount -->
  <!-- cbc:AccountingCost, IBT-133 Invoice line Buyer accounting reference -->

A textual value that specifies where to book the relevant data into the Buyer’s financial accounts.
買い手の会計記録に関連データを記帳する場所を指定するテキスト値。

BT-133 Invoice line Buyer accounting reference

Description
A textual value that specifies where to book the relevant data into the Buyer’s financial accounts.
買い手の会計記録に関連データを記帳する場所を指定するテキスト値。

Usage Note
If required, this reference shall be provided by the Buyer to the Seller prior to the issuing of the Invoice.
必要であれば、この参照は買い手から売り手に請求書の発行前に提供されるものとします。

Req. ID
R3 information at invoice line level that enables booking on the debit side (all processes);
借方側 (すべてのプロセス) での記帳を可能にする請求明細行レベルの情報。

         <xsd:element ref="cbc:AccountingCost" minOccurs="0" maxOccurs="1">
            <xsd:annotation>
               <xsd:documentation>
                  <ccts:Component>
                     <ccts:ComponentType>BBIE</ccts:ComponentType>
                     <ccts:DictionaryEntryName>Invoice Line. Accounting Cost. Text</ccts:DictionaryEntryName>
                     <ccts:Definition>The buyer's accounting cost centre for this invoice line, expressed as text.</ccts:Definition>
                     <ccts:Cardinality>0..1</ccts:Cardinality>
                     <ccts:ObjectClass>Invoice Line</ccts:ObjectClass>
                     <ccts:PropertyTerm>Accounting Cost</ccts:PropertyTerm>
                     <ccts:RepresentationTerm>Text</ccts:RepresentationTerm>
                     <ccts:DataType>Text. Type</ccts:DataType>
                  </ccts:Component>
               </xsd:documentation>
            </xsd:annotation>
         </xsd:element>

<cac:InvoicePeriod> <!-- IBG-26 INVOICE LINE PERIOD -->
  <cbc:StartDate>2023-10-18</cbc:StartDate> <!-- IBT-134 Invoice line period start date -->
  <cbc:EndDate>2023-10-18</cbc:EndDate> <!-- IBT-135 Invoice line period end date -->
</cac:InvoicePeriod>

<cac:OrderLineReference>
  <cbc:LineID>1</cbc:LineID> <!-- IBT-132 Referenced purchase order line reference -->
  <cac:OrderReference>
    <cbc:ID>1</cbc:ID> <!-- IBT-183 Purchase order reference -->
  </cac:OrderReference>
</cac:OrderLineReference>
<cac:DespatchLineReference>
  <cbc:LineID>010</cbc:LineID>
  <cac:DocumentReference>
    <cbc:ID>789</cbc:ID> <!-- IBT-184 Despatch advice reference -->
  </cac:DocumentReference>
</cac:DespatchLineReference>
<cac:DocumentReference> <!-- IBG-36 LINE DOCUMENT REFERENCE -->
  <cbc:ID>D001-1</cbc:ID> <!-- IBT-188 Invoice line document identifier -->
  <!-- cbc:DocumentTypeCode, IBT-189 Document type code -->
</cac:DocumentReference>
<cac:DocumentReference>
  <cbc:ID schemeID="ABZ">AB-123</cbc:ID> <!-- IBT-128 Invoice line object identifier, IBT-128-1 Scheme identifier -->
  <cbc:DocumentTypeCode>130</cbc:DocumentTypeCode> <!-- IBT-128, qualifier -->
</cac:DocumentReference>

Referenced purchase order line reference
An identifier for a referenced line within a purchase order, issued by the Buyer.
買い手によって発行された、購買発注の参照された行の識別子。

Purchase order reference
An identifier for a referenced purchase order, issued by the Buyer.
買い手によって発行された、購買発注の識別子。

Despatch advice reference
An identifier for a referenced despatch advice.
買い手によって発行された、出荷案内書の識別子。

  <xsd:element name="DespatchLineReference" type="LineReferenceType"/>

  <xsd:complexType name="LineReferenceType">
    <xsd:sequence>
      <xsd:element ref="cbc:LineID" minOccurs="1" maxOccurs="1"/>
      <xsd:element ref="cbc:UUID" minOccurs="0" maxOccurs="1"/>
      <xsd:element ref="cbc:LineStatusCode" minOccurs="0" maxOccurs="1"/>
      <xsd:element ref="cac:DocumentReference" minOccurs="0" maxOccurs="1"/>
    </xsd:sequence>
  </xsd:complexType>

LINE DOCUMENT REFERENCE
An identifier for an object on which the invoice line is based, given by the Seller.
請求明細書の元となるオブジェクトの識別子で、売り手が指定します。

Invoice line document identifier
An identifiers for a document that the invoice line referes to.
請求明細行が参照する文書の識別子。

Invoice line object identifier
An identifier for an object on which the invoice line is based, given by the Seller.
請求明細書の元となるオブジェクトの識別子で、売り手が指定します。

<cac:AllowanceCharge> <!-- IBG-27 INVOICE LINE ALLOWANCES -->
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cbc:AllowanceChargeReasonCode>95</cbc:AllowanceChargeReasonCode> <!-- IBT-140 Invoice line allowance reason code -->
  <cbc:AllowanceChargeReason>値引</cbc:AllowanceChargeReason> <!-- IBT-139 Invoice line allowance reason -->
  <!-- cbc:MultiplierFactorNumeric, IBT-138 Invoice line allowance percentage -->
  <cbc:Amount currencyID="JPY">1500</cbc:Amount> <!-- IBT-136 Invoice line allowance amount -->
  <!-- cbc:BaseAmount, IBT-137 Invoice line allowance base amount -->
</cac:AllowanceCharge>

UNCL5189 Allowance or charge identification code (Subset: Peppol)
Code specifying the identification of an allowance or charge.

<cac:AllowanceCharge> <!-- IBG-28 INVOICE LINE CHARGES -->
  <cbc:ChargeIndicator>true</cbc:ChargeIndicator>
  <cbc:AllowanceChargeReasonCode>CG</cbc:AllowanceChargeReasonCode> <!-- IBT-145 Invoice line charge reason code -->
  <cbc:AllowanceChargeReason>クリーニング</cbc:AllowanceChargeReason> <!-- IBT-144 Invoice line charge reason -->
  <!-- cbc:MultiplierFactorNumeric, IBT-143 Invoice line charge percentage -->
  <cbc:Amount currencyID="JPY">1500</cbc:Amount> <!-- IBT-141 Invoice line charge amount -->
  <!-- cbc:BaseAmount, IBT-142 Invoice line charge base amount-->
</cac:AllowanceCharge>

<cac:Item> <!-- IBG-31 ITEM INFORMATION -->
  <!-- cbc:Description, IBT-154 Item description -->
  <cbc:Name>デスクチェア</cbc:Name> <!-- IBT-153 Item name -->
  <cac:BuyersItemIdentification>
    <cbc:ID>b-13214</cbc:ID> <!-- IBT-156 Item Buyer's identifier -->
  </cac:BuyersItemIdentification>
  <cac:SellersItemIdentification>
    <cbc:ID>97iugug876</cbc:ID> <!-- IBT-155 Item Seller's identifier -->
  </cac:SellersItemIdentification>
  <cac:StandardItemIdentification>
    <cbc:ID schemeID="0160">4503994155481</cbc:ID> <!-- IBT-157 Item standard identifier -->
  </cac:StandardItemIdentification>
  <cac:OriginCountry>
    <cbc:IdentificationCode>JP</cbc:IdentificationCode> <!-- IBT-159 Item country of origin -->
  </cac:OriginCountry>

<cac:Item> <!-- IBG-31 ITEM INFORMATION -->
  <!-- cbc:Description, IBT-154 Item description -->
  <cbc:Name>コピー用紙（A4）</cbc:Name> <!-- IBT-153 Item name -->
  <!-- cac:BuyersItemIdentification, cbc:ID, IBT-156 Item Buyer's identifier -->
  <cac:SellersItemIdentification>
    <cbc:ID>Item3</cbc:ID> <!-- IBT-155 Item Seller's identifier -->
  </cac:SellersItemIdentification>
  <cac:StandardItemIdentification>
    <cbc:ID schemeID="0160">1234567890121</cbc:ID> <!-- IBT-157 Item standard identifier, IBT-157-1 Scheme identifier -->
  </cac:StandardItemIdentification>
  <!-- cac:OriginCountry, cbc:IdentificationCode, IBT-159 Item country of origin -->
  <cac:CommodityClassification>
    <cbc:ItemClassificationCode listID="MP">43211503</cbc:ItemClassificationCode> <!-- IBT-158 Item classification identifier, IBT-158-1 Scheme identifier -->
  </cac:CommodityClassification>

<cac:Item> <!-- IBG-31 ITEM INFORMATION -->
  <!-- cbc:Description, IBT-154 Item description -->
  <cbc:Name>検定済教科書(算数)</cbc:Name> <!-- IBT-153 Item name -->

ibt-157-1
Scheme identifier
The identification scheme shall be identified from the entries of the list published by the ISO/IEC 6523 maintenance agency.

ibt-158-1
Scheme identifier
The identification scheme shall be chosen from the entries in UNTDID 7143 [6].

ibt-158-2
Scheme version identifier
The version of the identification scheme.

Item type identification code (UNCL7143)
Identifier UNCL7143
Agency UN/CEFACT
Version D.19A

<cac:ClassifiedTaxCategory> <!-- IBG-30 LINE TAX INFORMATION -->
  <cbc:ID>S</cbc:ID> <!-- IBT-151 Invoiced item TAX category code -->
  <cbc:Percent>10</cbc:Percent> <!-- IBT-152 Invoiced item TAX rate -->
  <!-- cbc:PerUnitAmount, IBT-166 Unit TAX -->
  <cac:TaxScheme>
    <cbc:ID>VAT</cbc:ID> <!-- IBT-167 Tax Scheme -->
  </cac:TaxScheme>
</cac:ClassifiedTaxCategory>

<cac:ClassifiedTaxCategory> <!-- IBG-30 LINE TAX INFORMATION -->
  <cbc:ID>S</cbc:ID> <!-- IBT-151 Invoiced item TAX category code -->
  <cbc:Percent>10</cbc:Percent> <!-- IBT-152 Invoiced item TAX rate -->
  <!-- cbc:PerUnitAmount, IBT-166 Unit TAX -->
  <cac:TaxScheme>
    <cbc:ID>VAT</cbc:ID> <!-- IBT-167 Tax Scheme -->
  </cac:TaxScheme>
</cac:ClassifiedTaxCategory> <!-- IBG-32 ITEM ATTRIBUTES -->

<cac:ClassifiedTaxCategory> <!-- IBG-30 LINE TAX INFORMATION -->
  <cbc:ID>E</cbc:ID> <!-- IBT-151 Invoiced item TAX category code -->
  <cbc:Percent>0</cbc:Percent> <!-- IBT-152 Invoiced item TAX rate -->
  <!-- cbc:PerUnitAmount, IBT-166 Unit TAX -->
  <cac:TaxScheme>
    <cbc:ID>VAT</cbc:ID> <!-- IBT-167 Tax Scheme -->
  </cac:TaxScheme>
</cac:ClassifiedTaxCategory>

<cac:AdditionalItemProperty> <!-- IBG-32 ITEM ATTRIBUTES -->
  <cbc:Name>表示単位名称</cbc:Name> <!-- IBT-160 Item attribute name -->
  <cbc:Value>脚</cbc:Value> <!-- IBT-161 Item attribute value -->
</cac:AdditionalItemProperty>

<cac:AdditionalItemProperty>
  <cbc:Name>表示単位名称</cbc:Name> <!-- IBT-160 Item attribute name -->
  <cbc:Value>冊</cbc:Value> <!-- IBT-161 Item attribute value -->
</cac:AdditionalItemProperty>

<cac:AdditionalItemProperty> <!-- IBG-32 ITEM ATTRIBUTES -->
  <cbc:Name>表示単位名称</cbc:Name> <!-- IBT-160 Item attribute name -->
  <cbc:Value>冊</cbc:Value> <!-- IBT-161 Item attribute value -->

<cac:Price> <!-- IBG-29 PRICE DETAILS -->
  <cbc:PriceAmount currencyID="JPY">50000</cbc:PriceAmount> <!-- IBT-146 Item net price -->
  <cbc:BaseQuantity unitCode="H87">1</cbc:BaseQuantity> <!-- IBT-149 Item price base quantity, IBT-150 Item price base quantity unit of measure code -->
</cac:Price>

<cac:Price> <!-- IBG-29 PRICE DETAILS -->
  <cbc:PriceAmount currencyID="JPY">500</cbc:PriceAmount> <!-- IBT-146 Item net price -->
  <cbc:BaseQuantity unitCode="H87">1</cbc:BaseQuantity> <!-- IBT-149 Item price base quantity, IBT-150 Item price base quantity unit of measure code -->
  <cac:AllowanceCharge>
    <cbc:ChargeIndicator>false</cbc:ChargeIndicator> <!-- Mandatory element. Value must be “false”. -->
    <cbc:Amount currencyID="JPY">100</cbc:Amount> <!-- IBT-147 Item price discount -->
    <cbc:BaseAmount currencyID="JPY">600</cbc:BaseAmount> <!-- IBT-148 Item gross price -->
  </cac:AllowanceCharge>
</cac:Price>

<cac:Price> <!-- IBG-29 PRICE DETAILS -->
  <cbc:PriceAmount currencyID="JPY">349</cbc:PriceAmount> <!-- IBT-146 Item net price -->
  <cbc:BaseQuantity unitCode="H87">1</cbc:BaseQuantity> <!-- IBT-149 Item price base quantity, IBT-150 Item price base quantity unit of measure code -->
</cac:Price>

<?xml version="1.0" encoding="UTF-8"?>
<Invoice 
  xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
  xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
  xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2"
  xmlns:ccts="urn:un:unece:uncefact:documentation:2"
  xmlns:ext="urn:oasis:names:specification:ubl:schema:xsd:CommonExtensionComponents-2"
  xmlns:qdt="urn:oasis:names:specification:ubl:schema:xsd:QualifiedDatatypes-2"
  xmlns:udt="urn:un:unece:uncefact:data:specification:UnqualifiedDataTypesSchemaModule:2"
  xmlns:xsd="http://www.w3.org/2001/XMLSchema"
  xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <!-- 
    Japan common commercial invoice, example
  -->
  <!--
    UBL Version is not defined in JP PINT -->
  <cbc:UBLVersionID>2.1</cbc:UBLVersionID>
  <cbc:CustomizationID>urn:fdc:peppol:jp:billing:3.0</cbc:CustomizationID> <!-- IBT-024 Specification identifier -->
  <cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID> <!-- IBT-023 Business process type -->
  <cbc:ID>156</cbc:ID> <!-- IBT-001 Invoice number -->
  <cbc:IssueDate>2023-10-24</cbc:IssueDate> <!-- IBT-002 Invoice issue date -->
  <!-- cbc:IssueTime, IBT-168 Invoice issue time -->
  <cbc:DueDate>2023-11-20</cbc:DueDate> <!-- IBT-009 Payment due date -->
  <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode> <!-- IBT-003 Invoice type code -->
  <cbc:Note>Ordered at trade show</cbc:Note> <!-- IBT-022 Invoice note -->
  <!-- cbc:TaxPointDate, IBT-007 TAX point date -->
  <cbc:DocumentCurrencyCode>JPY</cbc:DocumentCurrencyCode> <!-- IBT-005 Invoice currency code -->
  <!-- cbc:TaxCurrencyCode, IBT-006 Tax accounting currency -->
  <cbc:AccountingCost>4217:2323:2323</cbc:AccountingCost> <!-- IBT-019 Buyer accounting reference -->
  <cbc:BuyerReference>0150abc</cbc:BuyerReference> <!-- IBT-010 Buyer reference -->
  <cac:InvoicePeriod> <!-- IBG-14 INVOICING PERIOD -->
    <cbc:StartDate>2023-10-18</cbc:StartDate> <!-- IBT-073 Invoicing period start date -->
    <cbc:EndDate>2023-10-18</cbc:EndDate> <!-- IBT-074 Invoicing period end date -->
    <!-- cbc:DescriptionCode, IBT-008 TAX point date code -->
  </cac:InvoicePeriod>
  <cac:OrderReference>
    <cbc:ID>O-998877</cbc:ID> <!-- IBT-013 Purchase order reference -->
    <cbc:SalesOrderID>SO-12343</cbc:SalesOrderID> <!-- IBT-014 Sales order reference -->
  </cac:OrderReference>
  <cac:BillingReference> <!-- IBG-03 PRECEDING INVOICE REFERENCE -->
    <cac:InvoiceDocumentReference>
      <cbc:ID>123</cbc:ID> <!-- IBT-025 Preceding Invoice reference -->
      <cbc:IssueDate>2023-10-20</cbc:IssueDate> <!-- IBT-026 Preceding Invoice issue date -->
    </cac:InvoiceDocumentReference>
  </cac:BillingReference>
  <cac:DespatchDocumentReference>
    <cbc:ID>despadv-3</cbc:ID> <!-- IBT-016 Despatch advice reference -->
  </cac:DespatchDocumentReference>
  <cac:ReceiptDocumentReference>
    <cbc:ID>resadv-1</cbc:ID> <!-- IBT-015 Receiving advice reference -->
  </cac:ReceiptDocumentReference>
  <cac:OriginatorDocumentReference>
    <cbc:ID>ppid-123</cbc:ID> <!-- IBT-017 Tender or lot reference -->
  </cac:OriginatorDocumentReference>
  <cac:ContractDocumentReference>
    <cbc:ID>framework no 1</cbc:ID> <!-- IBT-012 Contract reference -->
  </cac:ContractDocumentReference>
  <cac:AdditionalDocumentReference>
    <cbc:ID schemeID="ABT">DR35141</cbc:ID> <!-- IBT-018 Invoiced object identifier, IBT-018-1 The identification scheme identifier of the Invoiced object identifier -->
    <cbc:DocumentTypeCode>130</cbc:DocumentTypeCode> <!-- IBT-018 qualifier -->
  </cac:AdditionalDocumentReference>
  <cac:AdditionalDocumentReference>
    <cbc:ID>doc1</cbc:ID> <!-- IBT-122 Supporting document reference -->
    <cbc:DocumentDescription>Usage summary</cbc:DocumentDescription> <!-- IBT-123 Supporting document description -->
    <cac:Attachment>
      <cbc:EmbeddedDocumentBinaryObject filename="report.csv" mimeCode="text/csv">aHR0cHM6Ly90ZXN0LXZlZmEuZGlmaS5uby9wZXBwb2xiaXMvcG9hY2MvYmlsbGluZy8zLjAvYmlzLw==</cbc:EmbeddedDocumentBinaryObject>
      <!-- IBT-125 Attached document, IBT-125-1 Attached document Mime code, IBT-125-2 Attached document Filename -->
      <cac:ExternalReference>
        <cbc:URI>http://www.salescompany.com/summary001.html</cbc:URI> <!-- IBT-124 External document location -->
      </cac:ExternalReference>
    </cac:Attachment>
  </cac:AdditionalDocumentReference>
  <cac:AdditionalDocumentReference>
    <cbc:ID>doc2</cbc:ID> <!-- IBT-122 Supporting document reference -->
    <cbc:DocumentDescription>Usage breakdown</cbc:DocumentDescription> <!-- IBT-123 Supporting document description -->
    <cac:Attachment>
      <cac:ExternalReference>
        <cbc:URI>http://www.salescompany.com/breakdown001.html</cbc:URI> <!-- IBT-124 External document location -->
      </cac:ExternalReference>
    </cac:Attachment>
  </cac:AdditionalDocumentReference>
  <cac:ProjectReference>
    <cbc:ID>project333</cbc:ID> <!-- IBT-011 Project reference -->
  </cac:ProjectReference>
  <cac:AccountingSupplierParty> <!-- IBG-04 SELLER -->
    <cac:Party>
      <cbc:EndpointID schemeID="0188">1234567890123</cbc:EndpointID> <!-- IBT-034 Seller electronic address, IBT-034-1 Scheme identifier -->
      <cac:PartyIdentification>
        <cbc:ID schemeID="0147">123456:000123:0147:1</cbc:ID> <!-- IBT-029 Seller identifier, IBT-029-1 Scheme identifier -->
      </cac:PartyIdentification>
      <cac:PartyName>
        <cbc:Name>株式会社 〇〇商事</cbc:Name> <!-- IBT-028 Seller trading name -->
      </cac:PartyName>
      <cac:PostalAddress> <!-- IBG-05 SELLER POSTAL ADDRESS -->
        <cbc:StreetName>四谷4-29-X</cbc:StreetName> <!-- IBT-035 Seller address line 1 -->
        <cbc:AdditionalStreetName>〇〇商事ビル</cbc:AdditionalStreetName> <!-- IBT-036 Seller address line 2 -->
        <cbc:CityName>新宿区</cbc:CityName> <!-- IBT-037 Seller city -->
        <cbc:PostalZone>1600044</cbc:PostalZone> <!-- IBT-038 Seller post code -->
        <cbc:CountrySubentity>東京都</cbc:CountrySubentity> <!-- IBT-039 Seller country subdivision -->
        <cac:AddressLine>
          <cbc:Line>Third address line</cbc:Line> <!-- IBT-162 Seller address line 3 -->
        </cac:AddressLine>
        <cac:Country>
          <cbc:IdentificationCode>JP</cbc:IdentificationCode> <!-- IBT-040 Seller country code -->
        </cac:Country>
      </cac:PostalAddress>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>T1234567890123</cbc:CompanyID> <!-- IBT-031 Seller TAX identifier -->
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID> <!-- IBT-031, qualifier -->
        </cac:TaxScheme>
      </cac:PartyTaxScheme>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>株式会社 〇〇商事</cbc:RegistrationName> <!-- IBT-027 Seller name -->
        <cbc:CompanyID schemeID="0188">1234567890123</cbc:CompanyID> <!-- IBT-030 Seller legal registration identifier, IBT-030-1 Scheme identifier -->
        <cbc:CompanyLegalForm>Private Limited Company</cbc:CompanyLegalForm> <!-- IBT-033 Seller additional legal information -->
      </cac:PartyLegalEntity>
      <cac:Contact> <!-- IBG-06 SELLER CONTACT -->
        <cbc:Name>青木 志郎</cbc:Name> <!-- IBT-041 Seller contact point -->
        <cbc:Telephone>03-3xxx-0001</cbc:Telephone> <!-- IBT-042 Seller contact telephone number -->
        <cbc:ElectronicMail>shirou_aoki@〇〇co.jp</cbc:ElectronicMail> <!-- IBT-043 Seller contact email address -->
      </cac:Contact>
    </cac:Party>
  </cac:AccountingSupplierParty>
  <cac:AccountingCustomerParty> <!-- IBG-07 BUYER -->
    <cac:Party>
      <cbc:EndpointID schemeID="0188">3210987654321</cbc:EndpointID> <!-- IBT-049 Buyer electronic address, IBT-049-1 Scheme identifier -->
      <cac:PartyIdentification>
        <cbc:ID schemeID="0147">654321:000321:0147:1</cbc:ID> <!-- IBT-046 Buyer identifier, IBT-046-1 Scheme identifier -->
      </cac:PartyIdentification>
      <cac:PartyName>
        <cbc:Name>株式会社 〇〇物産</cbc:Name> <!-- IBT-045 Buyer trading name -->
      </cac:PartyName>
      <cac:PostalAddress> <!-- IBG-08 BUYER POSTAL ADDRESS -->
        <cbc:StreetName>北区</cbc:StreetName> <!-- IBT-050 Buyer address line 1 -->
        <cbc:AdditionalStreetName>北十二条西76-X</cbc:AdditionalStreetName> <!-- IBT-051 Buyer address line 2 -->
        <cbc:CityName>札幌市</cbc:CityName> <!-- IBT-052 Buyer city	 -->
        <cbc:PostalZone>0010012</cbc:PostalZone> <!-- IBT-053 Buyer post code -->
        <cbc:CountrySubentity>北海道</cbc:CountrySubentity> <!-- IBT-054 Buyer country subdivision -->
        <cac:AddressLine>
          <cbc:Line>Third line</cbc:Line> <!-- IBT-163 Buyer address line 3 -->
        </cac:AddressLine>
        <cac:Country>
          <cbc:IdentificationCode>JP</cbc:IdentificationCode> <!-- IBT-055 Buyer country code -->
        </cac:Country>
      </cac:PostalAddress>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>T3210987654321</cbc:CompanyID> <!-- IBT-048 Buyer TAX identifier -->
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID> <!-- IBT-048, qualifier -->
        </cac:TaxScheme>
      </cac:PartyTaxScheme>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>株式会社 〇〇物産</cbc:RegistrationName> <!-- IBT-044 Buyer name -->
        <cbc:CompanyID schemeID="0147">654321:000321:0147:1</cbc:CompanyID> <!-- IBT-047 Buyer legal registration identifier, IBT-047-1 Scheme identifier -->
      </cac:PartyLegalEntity>
      <cac:Contact> <!-- IBG-09 BUYER CONTACT -->
        <cbc:Name>株式会社 〇〇物産</cbc:Name> <!-- IBT-056 Buyer contact point -->
        <cbc:Telephone>011-757-1xxx</cbc:Telephone> <!-- IBT-057 Buyer contact telephone number -->
        <cbc:ElectronicMail>purchaser@oobussan.co.jp</cbc:ElectronicMail> <!-- IBT-058 Buyer contact email address -->
      </cac:Contact>
    </cac:Party>
  </cac:AccountingCustomerParty>
  <cac:PayeeParty> <!-- IBG-10 PAYEE -->
    <cac:PartyIdentification>
      <cbc:ID schemeID="0147">123456:000124:0147:1</cbc:ID> <!-- IBT-060 Payee identifier, IBT-060-1 Scheme identifier, must not be same as ibt-029 -->
    </cac:PartyIdentification>
    <cac:PartyName>
      <cbc:Name>Payee party</cbc:Name> <!-- IBT-059 Payee name, must not be same as ibt-028 -->
    </cac:PartyName>
    <cac:PartyLegalEntity>
      <cbc:CompanyID schemeID="0147">123456:000124:0147:1</cbc:CompanyID> <!-- IBT-061 Payee legal registration identifier, IBT-061-1 Scheme identifier -->
    </cac:PartyLegalEntity>
  </cac:PayeeParty>
  <cac:TaxRepresentativeParty> <!-- IBG-11 SELLER TAX REPRESENTATIVE PARTY -->
    <cac:PartyName>
      <cbc:Name>TaxRepresentative Name</cbc:Name> <!-- IBT-062 Seller tax representative name -->
    </cac:PartyName>
    <cac:PostalAddress> <!-- IBG-12 SELLER TAX REPRESENTATIVE POSTAL ADDRESS -->
      <cbc:StreetName>四谷4-32-X</cbc:StreetName> <!-- IBT-064 Tax representative address line 1 -->
      <cbc:AdditionalStreetName>〇〇商事ビル</cbc:AdditionalStreetName> <!-- IBT-065 Tax representative address line 2 -->
      <cbc:CityName>新宿区</cbc:CityName> <!-- IBT-066 Tax representative city -->
      <cbc:PostalZone>1600044</cbc:PostalZone> <!-- IBT-067 Tax representative post code -->
      <cbc:CountrySubentity>東京都</cbc:CountrySubentity> <!-- IBT-068 Tax representative country subdivision -->
      <cac:AddressLine>
        <cbc:Line>Third line</cbc:Line> <!-- IBT-164 Tax representative address line 3 -->
      </cac:AddressLine>
      <cac:Country>
        <cbc:IdentificationCode>JP</cbc:IdentificationCode> <!-- IBT-069 Tax representative country code -->
      </cac:Country>
    </cac:PostalAddress>
    <cac:PartyTaxScheme>
      <cbc:CompanyID>T7654321098765</cbc:CompanyID> <!-- IBT-063 Seller tax representative TAX identifier -->
      <cac:TaxScheme>
        <cbc:ID>VAT</cbc:ID> <!-- IBT-063, qualifier -->
      </cac:TaxScheme>
    </cac:PartyTaxScheme>
  </cac:TaxRepresentativeParty>
  <cac:Delivery> <!-- IBG-13 DELIVERY INFORMATION -->
    <cbc:ActualDeliveryDate>2023-10-18</cbc:ActualDeliveryDate> <!-- IBT-072 Actual delivery date -->
    <cac:DeliveryLocation>
      <cbc:ID schemeID="0147">123456:000123:0147:1</cbc:ID> <!-- IBT-071 Deliver to location identifier, IBT-071-1 Scheme identifier -->
      <cac:Address> <!-- IBG-15 DELIVER TO ADDRESS -->
        <cbc:StreetName>北区</cbc:StreetName> <!-- IBT-075 Deliver to address line 1 -->
        <cbc:AdditionalStreetName>北十二条西76-X</cbc:AdditionalStreetName> <!-- IBT-076 Deliver to address line 2 -->
        <cbc:CityName>札幌市</cbc:CityName> <!-- IBT-077 Deliver to city -->
        <cbc:PostalZone>0010012</cbc:PostalZone> <!-- IBT-078 Deliver to post code -->
        <cbc:CountrySubentity>北海道</cbc:CountrySubentity> <!-- IBT-079 Deliver to country subdivision -->
        <cac:AddressLine>
          <cbc:Line>Gate 15</cbc:Line> <!-- IBT-165 Deliver to address line 3 -->
        </cac:AddressLine>
        <cac:Country>
          <cbc:IdentificationCode>JP</cbc:IdentificationCode> <!-- IBT-080 Deliver to country code -->
        </cac:Country>
      </cac:Address>
    </cac:DeliveryLocation>
    <cac:DeliveryParty>
      <cac:PartyName>
        <cbc:Name>株式会社 〇〇物産 札幌支社</cbc:Name> <!-- IBT-070 Deliver to party name -->
      </cac:PartyName>
    </cac:DeliveryParty>
  </cac:Delivery>
  <cac:PaymentMeans> <!-- IBG-16 PAYMENT INSTRUCTIONS -->
    <!-- cbc:ID, IBT-178 Payment Instructions ID -->
    <cbc:PaymentMeansCode name="Credit transfer">30</cbc:PaymentMeansCode> <!-- IBT-081 Payment means type code, IBT-082 Payment means text -->
    <!-- cbc:PaymentID, IBT-083 Remittance information -->
    <!-- cac:CardAccount, IBG-18 PAYMENT CARD INFORMATION -->
    <cac:PayeeFinancialAccount> <!-- IBG-17 CREDIT TRANSFER -->
      <cbc:ID>1234:567:1:3242394</cbc:ID> <!-- IBT-084 Payment account identifier, IBT-084-1 Scheme identifier -->
      <cbc:Name>ｶ)ﾏﾙﾏﾙｼﾖｳｼﾞ</cbc:Name> <!-- IBT-085 Payment account name -->
      <!-- cac:FinancialInstitutionBranch, cbc:ID, IBT-086 Payment service provider identifier -->
      <!-- cac:FinancialInstitutionBranch, cac:PostalAddress, IBG-34 FINANCIAL INSTITUTION ADDRESS -->
    </cac:PayeeFinancialAccount>
    <!-- cac:PaymentMandate, IBG-19 DIRECT DEBIT -->
  </cac:PaymentMeans>
  <cac:PaymentTerms> <!-- IBG-33 INVOICE TERMS -->
    <!-- cbc:PaymentMeansID, IBT-187 Terms payment instructions ID -->
    <cbc:Note>月末締め翌月20日払い, 銀行手数料振込人負担</cbc:Note> <!-- IBT-020 Payment terms -->
    <!-- cbc:Amount, IBT-176 Terms amount-->
    <!-- cbc:InstallmentDueDate, IBT-177 Terms installment due date -->
  </cac:PaymentTerms>
  <!-- cac:PrepaidPayment, IBG-35 Paid amounts -->
  <cac:AllowanceCharge> <!-- IBG-20 DOCUMENT LEVEL ALLOWANCES -->
    <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
    <cbc:AllowanceChargeReasonCode>95</cbc:AllowanceChargeReasonCode> <!-- IBT-098 Document level allowance reason code -->
    <cbc:AllowanceChargeReason>値引</cbc:AllowanceChargeReason> <!-- IBT-097 Document level allowance reason -->
    <!-- cbc:MultiplierFactorNumeric, IBT-094 Document level allowance percentage -->
    <cbc:Amount currencyID="JPY">179</cbc:Amount> <!-- IBT-092 Document level allowance amount -->
    <!-- cbc:BaseAmount, IBT-093 Document level allowance base amount -->
    <cac:TaxCategory>
      <cbc:ID>S</cbc:ID> <!-- IBT-095 Document level allowance TAX category code -->
      <cbc:Percent>10</cbc:Percent> <!-- IBT-096 Document level allowance TAX rate -->
      <cac:TaxScheme>
        <cbc:ID>VAT</cbc:ID> <!-- IBT-095, qualifier -->
      </cac:TaxScheme>
    </cac:TaxCategory>
  </cac:AllowanceCharge>
  <cac:AllowanceCharge> <!-- IBG-21 DOCUMENT LEVEL CHARGES -->
    <cbc:ChargeIndicator>true</cbc:ChargeIndicator>
    <cbc:AllowanceChargeReasonCode>FC</cbc:AllowanceChargeReasonCode> <!-- IBT-105 Document level charge reason code -->
    <cbc:AllowanceChargeReason>配送サービス</cbc:AllowanceChargeReason> <!-- IBT-104 Document level charge reason -->
    <!-- cbc:MultiplierFactorNumeric, IBT-101 Document level charge percentage -->
    <cbc:Amount currencyID="JPY">7679</cbc:Amount> <!-- IBT-099 Document level charge amount -->
    <!-- cbc:BaseAmount, IBT-100 Document level charge base amount -->
    <cac:TaxCategory>
      <cbc:ID>S</cbc:ID> <!-- IBT-102 Document level charge TAX category code -->
      <cbc:Percent>10</cbc:Percent> <!-- IBT-103 Document level charge TAX rate -->
      <cac:TaxScheme>
        <cbc:ID>VAT</cbc:ID> <!-- IBT-102, qualifier -->
      </cac:TaxScheme>
    </cac:TaxCategory>
  </cac:AllowanceCharge>
  <cac:TaxTotal>
    <cbc:TaxAmount currencyID="JPY">26000</cbc:TaxAmount> <!-- IBT-110 Invoice total TAX amount -->
    <cac:TaxSubtotal> <!-- IBG-23 TAX BREAKDOWN -->
      <cbc:TaxableAmount currencyID="JPY">260000</cbc:TaxableAmount> <!-- IBT-116 TAX category taxable amount -->
      <cbc:TaxAmount currencyID="JPY">26000</cbc:TaxAmount> <!-- IBT-117 TAX category tax amount -->
      <cac:TaxCategory>
        <cbc:ID>S</cbc:ID> <!-- IBT-118 TAX category code -->
        <cbc:Percent>10</cbc:Percent> <!-- IBT-119 TAX category rate -->
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID> <!-- IBT-118, qualifier -->
        </cac:TaxScheme>
      </cac:TaxCategory>
    </cac:TaxSubtotal>
    <cac:TaxSubtotal> <!-- IBG-23 TAX BREAKDOWN -->
      <cbc:TaxableAmount currencyID="JPY">3490</cbc:TaxableAmount> <!-- IBT-116 TAX category taxable amount -->
      <cbc:TaxAmount currencyID="JPY">0</cbc:TaxAmount> <!-- IBT-117 TAX category tax amount -->
      <cac:TaxCategory>
        <cbc:ID>E</cbc:ID> <!-- IBT-118 TAX category code -->
        <cbc:Percent>0</cbc:Percent> <!-- IBT-119 TAX category rate -->
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID> <!-- IBT-118, qualifier -->
        </cac:TaxScheme>
      </cac:TaxCategory>
    </cac:TaxSubtotal>
  </cac:TaxTotal>
  <cac:LegalMonetaryTotal> <!-- IBG-22 DOCUMENT TOTALS -->
    <cbc:LineExtensionAmount currencyID="JPY">255990</cbc:LineExtensionAmount> <!-- IBT-106 Sum of Invoice line net amount -->
    <cbc:TaxExclusiveAmount currencyID="JPY">263490</cbc:TaxExclusiveAmount> <!-- IBT-109 Invoice total amount without TAX -->
    <cbc:TaxInclusiveAmount currencyID="JPY">289490</cbc:TaxInclusiveAmount> <!-- IBT-112 Invoice total amount with TAX -->
    <cbc:AllowanceTotalAmount currencyID="JPY">179</cbc:AllowanceTotalAmount> <!-- IBT-107 Sum of allowances on document level -->
    <cbc:ChargeTotalAmount currencyID="JPY">7679</cbc:ChargeTotalAmount> <!-- IBT-108 Sum of charges on document level -->
    <cbc:PrepaidAmount currencyID="JPY">0</cbc:PrepaidAmount> <!-- IBT-113 Paid amount -->
    <cbc:PayableRoundingAmount currencyID="JPY">0</cbc:PayableRoundingAmount> <!-- IBT-114 Rounding amount -->
    <cbc:PayableAmount currencyID="JPY">289490</cbc:PayableAmount> <!-- IBT-115 Amount due for payment -->
  </cac:LegalMonetaryTotal>
  <cac:InvoiceLine> <!-- IBG-25 INVOICE LINE -->
    <cbc:ID>1</cbc:ID> <!-- IBT-126 Invoice line identifier -->
    <cbc:Note>The equipment has 3 year warranty.</cbc:Note> <!-- IBT-127 Invoice line note -->
    <cbc:InvoicedQuantity unitCode="H87">5</cbc:InvoicedQuantity> <!-- IBT-129 Invoiced quantity, IBT-130 Invoiced quantity unit of measure code -->
    <cbc:LineExtensionAmount currencyID="JPY">250000</cbc:LineExtensionAmount> <!-- IBT-131 Invoice line net amount -->
    <cbc:AccountingCost>Cost id 654</cbc:AccountingCost> <!-- IBT-133 Invoice line Buyer accounting reference -->
    <cac:InvoicePeriod> <!-- IBG-26 INVOICE LINE PERIOD -->
      <cbc:StartDate>2023-10-18</cbc:StartDate> <!-- IBT-134 Invoice line period start date -->
      <cbc:EndDate>2023-10-18</cbc:EndDate> <!-- IBT-135 Invoice line period end date -->
    </cac:InvoicePeriod>
    <cac:OrderLineReference>
      <cbc:LineID>1</cbc:LineID> <!-- IBT-132 Referenced purchase order line reference -->
      <cac:OrderReference>
        <cbc:ID>1</cbc:ID> <!-- IBT-183 Purchase order reference -->
      </cac:OrderReference>
    </cac:OrderLineReference>
    <cac:DespatchLineReference>
      <cbc:LineID>010</cbc:LineID>
      <cac:DocumentReference>
        <cbc:ID>789</cbc:ID> <!-- IBT-184 Despatch advice reference -->
      </cac:DocumentReference>
    </cac:DespatchLineReference>
    <cac:DocumentReference> <!-- IBG-36 LINE DOCUMENT REFERENCE -->
      <cbc:ID>D001-1</cbc:ID> <!-- IBT-188 Invoice line document identifier -->
      <!-- cbc:DocumentTypeCode, IBT-189 Document type code -->
    </cac:DocumentReference>
    <cac:DocumentReference>
      <cbc:ID schemeID="ABZ">AB-123</cbc:ID> <!-- IBT-128 Invoice line object identifier, IBT-128-1 Scheme identifier -->
      <cbc:DocumentTypeCode>130</cbc:DocumentTypeCode> <!-- IBT-128, qualifier -->
    </cac:DocumentReference>
    <cac:AllowanceCharge> <!-- IBG-27 INVOICE LINE ALLOWANCES -->
      <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
      <cbc:AllowanceChargeReasonCode>95</cbc:AllowanceChargeReasonCode> <!-- IBT-140 Invoice line allowance reason code -->
      <cbc:AllowanceChargeReason>値引</cbc:AllowanceChargeReason> <!-- IBT-139 Invoice line allowance reason -->
      <!-- cbc:MultiplierFactorNumeric, IBT-138 Invoice line allowance percentage -->
      <cbc:Amount currencyID="JPY">1500</cbc:Amount> <!-- IBT-136 Invoice line allowance amount -->
      <!-- cbc:BaseAmount, IBT-137 Invoice line allowance base amount -->
    </cac:AllowanceCharge>
    <cac:AllowanceCharge> <!-- IBG-28 INVOICE LINE CHARGES -->
      <cbc:ChargeIndicator>true</cbc:ChargeIndicator>
      <cbc:AllowanceChargeReasonCode>CG</cbc:AllowanceChargeReasonCode> <!-- IBT-145 Invoice line charge reason code -->
      <cbc:AllowanceChargeReason>クリーニング</cbc:AllowanceChargeReason> <!-- IBT-144 Invoice line charge reason -->
      <!-- cbc:MultiplierFactorNumeric, IBT-143 Invoice line charge percentage -->
      <cbc:Amount currencyID="JPY">1500</cbc:Amount> <!-- IBT-141 Invoice line charge amount -->
      <!-- cbc:BaseAmount, IBT-142 Invoice line charge base amount-->
    </cac:AllowanceCharge>
    <cac:Item> <!-- IBG-31 ITEM INFORMATION -->
      <!-- cbc:Description, IBT-154 Item description -->
      <cbc:Name>デスクチェア</cbc:Name> <!-- IBT-153 Item name -->
      <cac:BuyersItemIdentification>
        <cbc:ID>b-13214</cbc:ID> <!-- IBT-156 Item Buyer's identifier -->
      </cac:BuyersItemIdentification>
      <cac:SellersItemIdentification>
        <cbc:ID>97iugug876</cbc:ID> <!-- IBT-155 Item Seller's identifier -->
      </cac:SellersItemIdentification>
      <cac:StandardItemIdentification>
        <cbc:ID schemeID="0160">4503994155481</cbc:ID> <!-- IBT-157 Item standard identifier -->
      </cac:StandardItemIdentification>
      <cac:OriginCountry>
        <cbc:IdentificationCode>JP</cbc:IdentificationCode> <!-- IBT-159 Item country of origin -->
      </cac:OriginCountry>
      <cac:CommodityClassification>
        <cbc:ItemClassificationCode listID="TST" listVersionID="19.05.01">86776</cbc:ItemClassificationCode>
        <!-- IBT-158 Item classification identifier, IBT-158-1 Scheme identifier, IBT-158-2 Scheme version identifier -->
      </cac:CommodityClassification>
      <cac:ClassifiedTaxCategory> <!-- IBG-30 LINE TAX INFORMATION -->
        <cbc:ID>S</cbc:ID> <!-- IBT-151 Invoiced item TAX category code -->
        <cbc:Percent>10</cbc:Percent> <!-- IBT-152 Invoiced item TAX rate -->
        <!-- cbc:PerUnitAmount, IBT-166 Unit TAX -->
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID> <!-- IBT-167 Tax Scheme -->
        </cac:TaxScheme>
      </cac:ClassifiedTaxCategory>
      <cac:AdditionalItemProperty> <!-- IBG-32 ITEM ATTRIBUTES -->
        <cbc:Name>表示単位名称</cbc:Name> <!-- IBT-160 Item attribute name -->
        <cbc:Value>脚</cbc:Value> <!-- IBT-161 Item attribute value -->
      </cac:AdditionalItemProperty>
    </cac:Item>
    <cac:Price> <!-- IBG-29 PRICE DETAILS -->
      <cbc:PriceAmount currencyID="JPY">50000</cbc:PriceAmount> <!-- IBT-146 Item net price -->
      <cbc:BaseQuantity unitCode="H87">1</cbc:BaseQuantity> <!-- IBT-149 Item price base quantity, IBT-150 Item price base quantity unit of measure code -->
    </cac:Price>
  </cac:InvoiceLine>
  <cac:InvoiceLine> <!-- IBG-25 INVOICE LINE -->
    <cbc:ID>2</cbc:ID> <!-- IBT-126 Invoice line identifier -->
    <!-- cbc:Note, IBT-127 Invoice line note -->
    <cbc:InvoicedQuantity unitCode="H87">5</cbc:InvoicedQuantity> <!-- IBT-130 Invoiced quantity unit of measure code, IBT-129 Invoiced quantity -->
    <cbc:LineExtensionAmount currencyID="JPY">2500</cbc:LineExtensionAmount> <!-- IBT-131 Invoice line net amount -->
    <!-- cbc:AccountingCost, IBT-133 Invoice line Buyer accounting reference -->
    <cac:InvoicePeriod> <!-- IBG-26 INVOICE LINE PERIOD -->
      <cbc:StartDate>2023-10-18</cbc:StartDate> <!-- IBT-134 Invoice line period start date -->
      <cbc:EndDate>2023-10-18</cbc:EndDate> <!-- IBT-135 Invoice line period end date -->
    </cac:InvoicePeriod>
    <cac:DocumentReference> <!-- IBG-36 LINE DOCUMENT REFERENCE -->
      <cbc:ID>D001-2</cbc:ID> <!-- IBT-188 Invoice line document identifier -->
      <!-- cbc:DocumentTypeCode, IBT-189 Document type code -->
    </cac:DocumentReference>
    <cac:Item> <!-- IBG-31 ITEM INFORMATION -->
      <!-- cbc:Description, IBT-154 Item description -->
      <cbc:Name>コピー用紙（A4）</cbc:Name> <!-- IBT-153 Item name -->
      <!-- cac:BuyersItemIdentification, cbc:ID, IBT-156 Item Buyer's identifier -->
      <cac:SellersItemIdentification>
        <cbc:ID>Item3</cbc:ID> <!-- IBT-155 Item Seller's identifier -->
      </cac:SellersItemIdentification>
      <cac:StandardItemIdentification>
        <cbc:ID schemeID="0160">1234567890121</cbc:ID> <!-- IBT-157 Item standard identifier, IBT-157-1 Scheme identifier -->
      </cac:StandardItemIdentification>
      <!-- cac:OriginCountry, cbc:IdentificationCode, IBT-159 Item country of origin -->
      <cac:CommodityClassification>
        <cbc:ItemClassificationCode listID="MP">43211503</cbc:ItemClassificationCode> <!-- IBT-158 Item classification identifier, IBT-158-1 Scheme identifier -->
      </cac:CommodityClassification>
      <cac:ClassifiedTaxCategory> <!-- IBG-30 LINE TAX INFORMATION -->
        <cbc:ID>S</cbc:ID> <!-- IBT-151 Invoiced item TAX category code -->
        <cbc:Percent>10</cbc:Percent> <!-- IBT-152 Invoiced item TAX rate -->
        <!-- cbc:PerUnitAmount, IBT-166 Unit TAX -->
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID> <!-- IBT-167 Tax Scheme -->
        </cac:TaxScheme>
      </cac:ClassifiedTaxCategory> <!-- IBG-32 ITEM ATTRIBUTES -->
      <cac:AdditionalItemProperty>
        <cbc:Name>表示単位名称</cbc:Name> <!-- IBT-160 Item attribute name -->
        <cbc:Value>冊</cbc:Value> <!-- IBT-161 Item attribute value -->
      </cac:AdditionalItemProperty>
    </cac:Item>
    <cac:Price> <!-- IBG-29 PRICE DETAILS -->
      <cbc:PriceAmount currencyID="JPY">500</cbc:PriceAmount> <!-- IBT-146 Item net price -->
      <cbc:BaseQuantity unitCode="H87">1</cbc:BaseQuantity> <!-- IBT-149 Item price base quantity, IBT-150 Item price base quantity unit of measure code -->
      <cac:AllowanceCharge>
        <cbc:ChargeIndicator>false</cbc:ChargeIndicator> <!-- Mandatory element. Value must be “false”. -->
        <cbc:Amount currencyID="JPY">100</cbc:Amount> <!-- IBT-147 Item price discount -->
        <cbc:BaseAmount currencyID="JPY">600</cbc:BaseAmount> <!-- IBT-148 Item gross price -->
      </cac:AllowanceCharge>
    </cac:Price>
  </cac:InvoiceLine>
  <cac:InvoiceLine> <!-- IBG-25 INVOICE LINE -->
    <cbc:ID>3</cbc:ID> <!-- IBT-126 Invoice line identifier -->
    <!-- cbc:Note, IBT-127 Invoice line note -->
    <cbc:InvoicedQuantity unitCode="H87">10</cbc:InvoicedQuantity> <!-- IBT-130 Invoiced quantity unit of measure code, IBT-129 Invoiced quantity -->
    <cbc:LineExtensionAmount currencyID="JPY">3490</cbc:LineExtensionAmount> <!-- IBT-131 Invoice line net amount -->
    <!-- cbc:AccountingCost, IBT-133 Invoice line Buyer accounting reference -->
    <cac:InvoicePeriod> <!-- IBG-26 INVOICE LINE PERIOD -->
      <cbc:StartDate>2023-10-18</cbc:StartDate> <!-- IBT-134 Invoice line period start date -->
      <cbc:EndDate>2023-10-18</cbc:EndDate> <!-- IBT-135 Invoice line period end date -->
    </cac:InvoicePeriod>
    <cac:DocumentReference> <!-- IBG-36 LINE DOCUMENT REFERENCE -->
      <cbc:ID>D001-3</cbc:ID> <!-- IBT-188 Invoice line document identifier -->
    </cac:DocumentReference>
    <cac:Item> <!-- IBG-31 ITEM INFORMATION -->
      <!-- cbc:Description, IBT-154 Item description -->
      <cbc:Name>検定済教科書(算数)</cbc:Name> <!-- IBT-153 Item name -->
      <cac:ClassifiedTaxCategory> <!-- IBG-30 LINE TAX INFORMATION -->
        <cbc:ID>E</cbc:ID> <!-- IBT-151 Invoiced item TAX category code -->
        <cbc:Percent>0</cbc:Percent> <!-- IBT-152 Invoiced item TAX rate -->
        <!-- cbc:PerUnitAmount, IBT-166 Unit TAX -->
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID> <!-- IBT-167 Tax Scheme -->
        </cac:TaxScheme>
      </cac:ClassifiedTaxCategory>
      <cac:AdditionalItemProperty> <!-- IBG-32 ITEM ATTRIBUTES -->
        <cbc:Name>表示単位名称</cbc:Name> <!-- IBT-160 Item attribute name -->
        <cbc:Value>冊</cbc:Value> <!-- IBT-161 Item attribute value -->
      </cac:AdditionalItemProperty>
    </cac:Item>
    <cac:Price> <!-- IBG-29 PRICE DETAILS -->
      <cbc:PriceAmount currencyID="JPY">349</cbc:PriceAmount> <!-- IBT-146 Item net price -->
      <cbc:BaseQuantity unitCode="H87">1</cbc:BaseQuantity> <!-- IBT-149 Item price base quantity, IBT-150 Item price base quantity unit of measure code -->
    </cac:Price>
  </cac:InvoiceLine>
</Invoice>