<?xml version='1.0' encoding='UTF-8'?>
<xbrli:xbrl 
  xmlns:xbrli="http://www.xbrl.org/2003/instance" 
  xmlns:link="http://www.xbrl.org/2003/linkbase" 
  xmlns:xlink="http://www.w3.org/1999/xlink" 
  xmlns:iso4217="http://www.xbrl.org/2003/iso4217" 
  xmlns:cor="https://www.xbrl.or.jp/taxonomy/xbrl-gl-next/cor" 
  xmlns:bus="https://www.xbrl.or.jp/taxonomy/xbrl-gl-next/bus" 
  xmlns:btx="https://www.xbrl.or.jp/taxonomy/xbrl-gl-next/btx" 
  xmlns:lnk="https://www.xbrl.or.jp/taxonomy/xbrl-gl-next/lnk" 
  xmlns:taf="https://www.xbrl.or.jp/taxonomy/xbrl-gl-next/taf" 
  xmlns:plt="https://www.xbrl.or.jp/taxonomy/xbrl-gl-next/plt">
  <link:schemaRef xlink:type="simple" xlink:href="../../taxonomy/business-transactions/tuple/btx_businessTransactions/btx-all-2026-12-31.xsd"/>
  <xbrli:context id="c1">
    <xbrli:entity>
      <xbrli:identifier scheme="https://example.com/entity">EXAMPLE-BUYER-001</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:instant>2026-08-11</xbrli:instant>
    </xbrli:period>
  </xbrli:context>
  <xbrli:unit id="JPY">
    <xbrli:measure>iso4217:JPY</xbrli:measure>
  </xbrli:unit>
  <xbrli:unit id="pure">
    <xbrli:measure>xbrli:pure</xbrli:measure>
  </xbrli:unit>
  <btx:businessTransactions id="BT-001">
    <cor:documentInformation id="BT-DOC-001">
      <cor:documentType contextRef="c1">vendorInvoice</cor:documentType>
      <cor:auditNumber contextRef="c1">001</cor:auditNumber>
      <cor:creationDate contextRef="c1">2026-08-11T00:00:00</cor:creationDate>
      <cor:creator contextRef="c1">XBRL GL Next sample</cor:creator>
      <cor:documentComment contextRef="c1">Vendor invoice sample corresponding to JE-2026-0811-001</cor:documentComment>
      <cor:defaultCurrency contextRef="c1">iso4217:JPY</cor:defaultCurrency>
    </cor:documentInformation>
    <cor:entityParty id="BT-ENTITY-001">
      <cor:partyName contextRef="c1">Example Buyer Co.</cor:partyName>
      <cor:partyId contextRef="c1">EXAMPLE-BUYER-001</cor:partyId>
    </cor:entityParty>
    <btx:transactionHeader id="BT-HDR-001">
      <btx:datePosted contextRef="c1">2026-08-11T00:00:00</btx:datePosted>
      <btx:headerDocumentType contextRef="c1">invoice</btx:headerDocumentType>
      <btx:headerInvoiceType contextRef="c1">vendorInvoice</btx:headerInvoiceType>
      <btx:headerDocumentNumber contextRef="c1">INV-2026-0811-001</btx:headerDocumentNumber>
      <btx:headerMaturityDateOrDateDue contextRef="c1">2026-09-10T00:00:00</btx:headerMaturityDateOrDateDue>
      <btx:headerPaymentTerms contextRef="c1">Net 30 days</btx:headerPaymentTerms>
     <btx:headerAmountStructure id="BT-HAMT-001">
        <btx:headerAmountStructureAmount contextRef="c1" unitRef="JPY" decimals="0">11000</btx:headerAmountStructureAmount>
        <btx:headerAmountStructureCurrencyCode contextRef="c1">JPY</btx:headerAmountStructureCurrencyCode>
        <btx:headerAmountType contextRef="c1">invoiceTotal</btx:headerAmountType>
      </btx:headerAmountStructure>
      <btx:headerTax id="BT-TAX-001">
        <btx:headerTaxAuthority contextRef="c1">JP</btx:headerTaxAuthority>
        <btx:headerTaxAmountOfTaxes contextRef="c1" unitRef="JPY" decimals="0">1000</btx:headerTaxAmountOfTaxes>
        <btx:headerTaxBasisForTaxation contextRef="c1" unitRef="JPY" decimals="0">10000</btx:headerTaxBasisForTaxation>
        <btx:headerTaxPercentageRate contextRef="c1" unitRef="pure" decimals="2">0.10</btx:headerTaxPercentageRate>
        <btx:headerTaxCategory contextRef="c1">standard</btx:headerTaxCategory>
        <btx:headerTaxAmountInDocumentCurrency contextRef="c1" unitRef="JPY" decimals="0">1000</btx:headerTaxAmountInDocumentCurrency>
        <btx:headerTaxType contextRef="c1">VAT</btx:headerTaxType>
      </btx:headerTax>
      <btx:transactionDetail id="BT-DET-001">
        <btx:lineNumber contextRef="c1">1</btx:lineNumber>
        <btx:transactionDetailDocumentType contextRef="c1">invoice</btx:transactionDetailDocumentType>
        <btx:description contextRef="c1">Office supplies</btx:description>
        <taf:originatingDocument id="BT-DOCREF-001">
          <taf:documentNumber contextRef="c1">INV-2026-0811-001</taf:documentNumber>
		  <taf:documentDate contextRef="c1">2026-08-11</taf:documentDate>
        </taf:originatingDocument>
        <btx:detailAmountStructure id="BT-DAMT-001">
          <btx:detailAmountStructureAmount contextRef="c1" unitRef="JPY" decimals="0">10000</btx:detailAmountStructureAmount>
          <btx:detailAmountStructureAmountType contextRef="c1">lineNetAmount</btx:detailAmountStructureAmountType>
          <btx:detailAmountStructureCurrencyCode contextRef="c1">JPY</btx:detailAmountStructureCurrencyCode>
        </btx:detailAmountStructure>
      </btx:transactionDetail>
    </btx:transactionHeader>
  </btx:businessTransactions>
</xbrli:xbrl>
