JP PINT1.0.3\u3067\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u8a02\u6b63<\/h1>\n<\/div>\n\n\n\n\n\n\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001JP PINT 1.0.3 \u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u8a02\u6b63\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092\u691c\u8a0e\u3057\u3001\u7279\u306b\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\uff08381\uff09\u3068\u8ca0\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\uff08380\uff09\u306e\u4f7f\u7528\u306b\u304a\u3051\u308b\u5b9f\u52d9\u7684\u306a\u8ab2\u984c\u3092\u6307\u6458\u3057\u3066\u3044\u307e\u3059\u3002\u8a18\u4e8b\u306f\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u6d88\u8cbb\u7a0e\u306e\u8fd4\u9084\u8acb\u6c42\u66f8\u3084\u8a02\u6b63\u51e6\u7406\u304c\u3088\u308a\u7c21\u6f54\u304b\u3064\u5206\u304b\u308a\u3084\u3059\u304f\u306a\u308b\u3053\u3068\u3092\u63d0\u6848\u3057\u3001\u8ca0\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u904b\u7528\u304c\u6df7\u4e71\u3092\u62db\u304f\u53ef\u80fd\u6027\u306b\u3064\u3044\u3066\u8b70\u8ad6\u3057\u3066\u3044\u307e\u3059\u3002\n<\/p><\/blockquote>\n<\/div>\n<\/div>\n<\/div>\n
\n1. JP PINT 1.0.3\u3067\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u8a02\u6b63: \u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u3068\u8ca0\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u5b9f\u52d9\u7684\u306a\u8ab2\u984c<\/h2>\n\n\n1.1. JP PINT 1.4. \u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u3068\u30de\u30a4\u30ca\u30b9\u91d1\u984d\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u898f\u5b9a<\/h3>\n\n\n\n1.4. Credit notes and negative invoices
\n1.4. \u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u3068\u30de\u30a4\u30ca\u30b9\u91d1\u984d\u306e\u30a4\u30f3\u30dc\u30a4\u30b9<\/p>\n<\/div>\n
\nReverting an invoice that has been issued and received can be done in two basic ways. Either by issuing a credit note or a negative invoice.
\n\u767a\u884c\u6e08\u307f\u3067\u53d7\u9818\u6e08\u307f\u306e\u8acb\u6c42\u66f8\u3092\u53d6\u308a\u6d88\u3059\u306b\u306f\u3001\u57fa\u672c\u7684\u306b2\u3064\u306e\u65b9\u6cd5\u304c\u3042\u308b\u3002\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u3092\u767a\u884c\u3059\u308b\u65b9\u6cd5\u3068\u30de\u30a4\u30ca\u30b9\u91d1\u984d\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3059\u308b\u65b9\u6cd5\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n
\n\n- \n
When crediting by means of a credit note, the document type code is ‘381’ (or its synonym), and the credit note quantities and extension\/total amounts have the same sign (plus or minus) as the invoice that is being cancelled\/credited. The document type code acts as an indicator that the given amounts are booked in reverse and cancel out the invoice amounts.<\/p>\n<\/li>\n
- \n
\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u306b\u3088\u308b\u5834\u5408\u3001\u6587\u66f8\u30bf\u30a4\u30d7\u30fb\u30b3\u30fc\u30c9\u306f\u300c381\u300d\uff08\u307e\u305f\u306f\u305d\u306e\u540c\u7fa9\u8a9e\uff09\u3067\u3042\u308a\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u306e\u6570\u91cf\u304a\u3088\u3073\u5408\u8a08\u91d1\u984d\u306f\u3001\u53d6\u6d88\u3055\u308c\u308b\u8acb\u6c42\u66f8\u3068\u540c\u3058\u7b26\u53f7\uff08\u30d7\u30e9\u30b9\u307e\u305f\u306f\u30de\u30a4\u30ca\u30b9\uff09\u3092\u6301\u3064\u3002\u6587\u66f8\u30bf\u30a4\u30d7\u30b3\u30fc\u30c9\u306f\u3001\u6307\u5b9a\u3055\u308c\u305f\u91d1\u984d\u304c\u9006\u306b\u8a08\u4e0a\u3055\u308c\u3001\u8acb\u6c42\u91d1\u984d\u3092\u76f8\u6bba\u3059\u308b\u3053\u3068\u3092\u793a\u3059\u6307\u6a19\u3068\u3057\u3066\u6a5f\u80fd\u3059\u308b\u3002<\/p>\n<\/li>\n
- \n
When crediting by means of a negative invoice, the document type code is ‘380’ (or its synonym), and the negative invoice quantities and extension\/total amounts have the opposite sign (minus vs plus) as the invoice being cancelled\/credited. It is the mathematical sign that indicates that when the amounts are booked they cancel out the original amounts. The Price Amount must always be positive.<\/p>\n<\/li>\n
- \n
\u30de\u30a4\u30ca\u30b9\u306e\u8acb\u6c42\u66f8\u306b\u3088\u308b\u8cb8\u65b9\u8a08\u4e0a\u306e\u5834\u5408\u3001\u6587\u66f8\u30bf\u30a4\u30d7\u30b3\u30fc\u30c9\u306f\u300c380\u300d\uff08\u307e\u305f\u306f\u305d\u306e\u540c\u7fa9\u8a9e\uff09\u3067\u3042\u308a\u3001\u30de\u30a4\u30ca\u30b9\u306e\u8acb\u6c42\u66f8\u306e\u6570\u91cf\u304a\u3088\u3073\u5408\u8a08\u91d1\u984d\u306f\u3001\u53d6\u6d88\uff0f\u8cb8\u65b9\u8a08\u4e0a\u3055\u308c\u308b\u8acb\u6c42\u66f8\u3068\u53cd\u5bfe\u306e\u7b26\u53f7\uff08\u30de\u30a4\u30ca\u30b9\u307e\u305f\u306f\u30d7\u30e9\u30b9\uff09\u3092\u6301\u3064\u3002\u3053\u308c\u306f\u6570\u5b66\u7684\u306a\u8a18\u53f7\u3067\u3001\u91d1\u984d\u304c\u8a08\u4e0a\u3055\u308c\u308b\u3068\u5143\u306e\u91d1\u984d\u304c\u76f8\u6bba\u3055\u308c\u308b\u3053\u3068\u3092\u793a\u3057\u307e\u3059\u3002\u4fa1\u683c\u91d1\u984d\u306f\u5e38\u306b\u30d7\u30e9\u30b9\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n
\nA credit note may include negative amounts when cancelling an invoice that may have negative line items\/amounts.
\n\u30de\u30a4\u30ca\u30b9\u306e\u9805\u76ee\/\u91d1\u984d\u304c\u3042\u308b\u8acb\u6c42\u66f8\u3092\u30ad\u30e3\u30f3\u30bb\u30eb\u3059\u308b\u5834\u5408\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u306b\u30de\u30a4\u30ca\u30b9\u306e\u91d1\u984d\u304c\u542b\u307e\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n
\n(DeepL\u306b\u3066\u7ffb\u8a33)<\/p>\n<\/div>\n<\/blockquote>\n
\n— 1.4. Credit notes and negative invoices
\nJP PINT 1.0.3<\/cite>\n<\/div>\n<\/div>\n<\/div>\n\n1.2. \u898f\u5b9a\u306e\u554f\u984c\u70b9<\/h3>\n\nJP PINT<\/strong> \u306e\u898f\u5b9a\u306b\u3042\u308b 1.4. Credit notes and negative invoices<\/strong> \u306e\u904b\u7528\u65b9\u6cd5\u306f\u3001\u901a\u5e38\u306e\u696d\u52d9\u904b\u7528\u306b\u304a\u3044\u3066\u4e00\u90e8\u306e\u30b1\u30fc\u30b9\u3067\u554f\u984c\u3092\u5f15\u304d\u8d77\u3053\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u8003\u3048\u3089\u308c\u308b\u554f\u984c\u70b9\u3068\u305d\u306e\u7406\u7531\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n\n\n- \n
\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u3068\u8ca0\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4f7f\u3044\u5206\u3051<\/strong>
\nJP PINT\u3067\u306f\u3001\u8acb\u6c42\u66f8\u306e\u53d6\u308a\u6d88\u3057\u3084\u4fee\u6b63\u3092\u884c\u3046\u969b\u306b\u3001\u300c\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8<\/strong>\uff08document type code 381\uff09\u300d\u304b\u300c\u8ca0\u306e\u30a4\u30f3\u30dc\u30a4\u30b9<\/strong>\uff08document type code 380\uff09\u300d\u3092\u4f7f\u7528\u3059\u308b\u3088\u3046\u306b\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u308c\u306f\u696d\u52d9\u904b\u7528\u4e0a\u6df7\u4e71\u3092\u62db\u304f\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n- \n
\u901a\u5e38\u306e\u904b\u7528<\/strong>\u3067\u306f\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\uff08credit note\uff09\u306f\u3001\u8acb\u6c42\u66f8\u3092\u8a02\u6b63\u3057\u305f\u308a\u3001\u8fd4\u54c1\u3084\u5024\u5f15\u304d\u306a\u3069\u3067\u9867\u5ba2\u306b\u8fd4\u91d1\u3084\u6e1b\u984d\u3092\u793a\u3059\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002\u8ca0\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\uff08negative invoice\uff09\u306f\u3042\u307e\u308a\u4e00\u822c\u7684\u3067\u306f\u306a\u304f\u3001\u901a\u5e38\u306f\u9006\u8ee2\u30a8\u30f3\u30c8\u30ea\u3068\u3057\u3066\u306f\u4f7f\u308f\u308c\u307e\u305b\u3093\u3002<\/p>\n<\/li>\n- \n
\u8ca0\u306e\u30a4\u30f3\u30dc\u30a4\u30b9<\/strong>\u306f\u3001\u91cf\u3084\u91d1\u984d\u3092\u30de\u30a4\u30ca\u30b9\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u305f\u3081\u306b\u6307\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u901a\u5e38\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3084\u696d\u52d9\u904b\u7528\u3067\u306f\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u304c\u4f7f\u7528\u3055\u308c\u308b\u306e\u304c\u6a19\u6e96\u7684<\/strong>\u3067\u3059\u3002\u8ca0\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4f7f\u7528\u3059\u308b\u5834\u5408\u3001\u30b7\u30b9\u30c6\u30e0\u306b\u3088\u3063\u3066\u306f\u51e6\u7406\u304c\u8907\u96d1\u5316\u3057\u305f\u308a\u3001\u8aa4\u89e3\u3092\u62db\u304f\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n- \n
\u91d1\u984d\u306e\u7b26\u53f7\u306b\u3064\u3044\u3066\u306e\u6df7\u4e71<\/strong>
\nJP PINT\u3067\u306f\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u3068\u8ca0\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u7b26\u53f7\u306b\u95a2\u3059\u308b\u53d6\u308a\u6271\u3044\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n- \n
\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8<\/strong>\u306e\u5834\u5408\u3001\u5143\u306e\u8acb\u6c42\u66f8\u3068\u540c\u3058\u7b26\u53f7\u3067\u91d1\u984d\u304c\u8a18\u8f09\u3055\u308c\u308b\u304c\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u306e\u30c9\u30ad\u30e5\u30e1\u30f3\u30c8\u30b3\u30fc\u30c9\u306b\u57fa\u3065\u3044\u3066\u9006\u4ed5\u8a33\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n<\/li>\n- \n
\u8ca0\u306e\u30a4\u30f3\u30dc\u30a4\u30b9<\/strong>\u306e\u5834\u5408\u3001\u7b26\u53f7\uff08\u30d7\u30e9\u30b9\/\u30de\u30a4\u30ca\u30b9\uff09\u304c\u5143\u306e\u8acb\u6c42\u66f8\u3068\u9006\u306b\u306a\u308a\u307e\u3059\u3002\u7279\u306b\u3001\u300c\u4fa1\u683c\u91d1\u984d\uff08Price Amount\uff09\u306f\u5e38\u306b\u6b63\u306e\u5024\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u898f\u5b9a\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u306e\u898f\u5b9a\u306f\u901a\u5e38\u306e\u696d\u52d9\u904b\u7528\u3068\u6574\u5408\u3057\u306a\u3044\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<\/ol>\n<\/div>\n\n\u901a\u5e38\u306e\u904b\u7528\u3067\u306f\u3001\u7b26\u53f7\u306e\u4e00\u8cab\u6027\u3092\u4fdd\u3064\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u3053\u306e\u3088\u3046\u306a\u7b26\u53f7\u306e\u6271\u3044\u65b9\u306f\u73fe\u5834\u3067\u306e\u8aa4\u89e3\u3092\u62db\u304d\u3001\u696d\u52d9\u4e0a\u306e\u6df7\u4e71\u3092\u5f15\u304d\u8d77\u3053\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n
\n\u5b9f\u52d9\u306b\u304a\u3051\u308b\u9055\u548c\u611f<\/strong><\/p>\n<\/div>\n\n\n- \n
\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u3068\u8ca0\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u6df7\u5728<\/strong>\u306f\u3001\u696d\u52d9\u4e0a\u3067\u7169\u96d1\u3055\u3092\u5897\u3059\u3060\u3051\u3067\u306a\u304f\u3001\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u51e6\u7406\u306e\u4e00\u8cab\u6027\u3092\u640d\u306a\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u591a\u304f\u306e\u4f01\u696d\u3067\u306f\u3001\u8fd4\u91d1\u3084\u6e1b\u984d\u306b\u95a2\u3059\u308b\u8abf\u6574\u306f\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u3067\u7d71\u4e00\u3057\u3066\u7ba1\u7406\u3055\u308c\u3066\u304a\u308a\u3001\u8ca0\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u306f\u3042\u307e\u308a\u4e00\u822c\u7684\u306a\u624b\u6cd5\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/li>\n- \n
\u7b26\u53f7\u306b\u57fa\u3065\u3044\u305f\u904b\u7528<\/strong>\u3067\u306f\u306a\u304f\u3001\u6587\u66f8\u30bf\u30a4\u30d7\u30b3\u30fc\u30c9\u306b\u57fa\u3065\u304f\u904b\u7528\u306f\u3001\u901a\u5e38\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u30eb\u30fc\u30eb\u3068\u7570\u306a\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u7b26\u53f7\u304c\u540c\u3058\u3067\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3068\u3044\u3046\u898f\u5b9a\u306f\u3001\u4e00\u90e8\u306e\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3067\u554f\u984c\u304c\u767a\u751f\u3059\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<\/li>\n<\/ol>\n<\/div>\n\nJP PINT\u306e\u3053\u306e\u898f\u5b9a\u306f\u3001\u696d\u52d9\u904b\u7528\u4e0a\u306e\u5b9f\u52d9\u7684\u306a\u89b3\u70b9\u304b\u3089\u898b\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u70b9\u3067\u6539\u5584\u304c\u6c42\u3081\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\uff1a
\n– \u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u3068\u8ca0\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u533a\u5225\u3059\u308b\u5fc5\u8981\u6027<\/strong>\u304c\u4f4e\u3044\u3002\u901a\u5e38\u306f\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u306e\u307f\u3067\u8abf\u6574\u3092\u884c\u3046\u65b9\u304c\u30b7\u30f3\u30d7\u30eb\u304b\u3064\u6a19\u6e96\u7684\u3067\u3059\u3002
\n– \u7b26\u53f7\u306e\u6271\u3044\u304c\u4e00\u8cab\u3057\u3066\u3044\u306a\u3044<\/strong>\u3053\u3068\u306f\u3001\u696d\u52d9\u904b\u7528\u3084\u30b7\u30b9\u30c6\u30e0\u51e6\u7406\u306b\u304a\u3044\u3066\u6df7\u4e71\u3092\u62db\u304f\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/p>\n<\/div>\n\n\u3053\u306e\u3088\u3046\u306a\u7406\u7531\u304b\u3089\u3001\u73fe\u5834\u3067\u306e\u904b\u7528\u3067\u306f\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u3092\u4e3b\u306b\u4f7f\u7528\u3057\u3001\u660e\u78ba\u306a\u7b26\u53f7\u7ba1\u7406\u3092\u884c\u3046\u3053\u3068\u304c\u9069\u5207\u3060\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n
\nJP PINT\u306e\u6700\u5f8c\u306e\u884c\u300cA credit note may include negative amounts when cancelling an invoice that may have negative line items\/amounts<\/strong>\uff08\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u306f\u3001\u8ca0\u306e\u884c\u9805\u76ee\u3084\u91d1\u984d\u3092\u6301\u3064\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u53d6\u308a\u6d88\u3059\u5834\u5408\u306b\u8ca0\u306e\u91d1\u984d\u3092\u542b\u3080\u3053\u3068\u304c\u3042\u308b\uff09\u300d\u306f\u3001\u901a\u5e38\u306e\u696d\u52d9\u904b\u7528\u304b\u3089\u898b\u308b\u3068\u5e38\u8b58\u5916\u308c\u3067\u3042\u308a\u3001\u4ee5\u4e0b\u306e\u7406\u7531\u3067\u5b9f\u52d9\u7684\u306b\u554f\u984c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n\n\n- \n
\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u3067\u306e\u8ca0\u306e\u91d1\u984d\u306e\u904b\u7528\u306f\u4e00\u822c\u7684\u3067\u306f\u306a\u3044<\/strong><\/p>\n\n\n- \n
\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u306f\u3001\u6b63\u306e\u91d1\u984d\u3092\u9006\u4ed5\u8a33\u3068\u3057\u3066\u53d6\u308a\u6271\u3046<\/strong>\u306e\u304c\u901a\u5e38\u306e\u4f1a\u8a08\u51e6\u7406\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u8acb\u6c42\u66f8\u306b\u5bfe\u3057\u3066\u8fd4\u91d1\u3084\u6e1b\u984d\u304c\u5fc5\u8981\u306a\u5834\u5408\u3001\u6b63\u306e\u91d1\u984d\u3067\u51e6\u7406\u3057\u3001\u305d\u306e\u5408\u8a08\u304c\u5143\u306e\u8acb\u6c42\u66f8\u306e\u91d1\u984d\u3092\u76f8\u6bba\u3059\u308b\u5f62\u3092\u53d6\u308a\u307e\u3059\u3002\u8ca0\u306e\u884c\u9805\u76ee\u3092\u6301\u3064\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u306f\u3001\u6df7\u4e71\u3084\u8aa4\u89e3\u3092\u5f15\u304d\u8d77\u3053\u3059\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/p>\n<\/li>\n- \n
\u4e00\u822c\u7684\u306a\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3067\u306f\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u306b\u8ca0\u306e\u91d1\u984d\u3092\u542b\u3081\u308b\u3053\u3068\u304c\u30b5\u30dd\u30fc\u30c8\u3055\u308c\u3066\u3044\u306a\u3044\u304b\u3001\u904b\u7528\u4e0a\u63a8\u5968\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002\u30b7\u30b9\u30c6\u30e0\u306b\u3088\u3063\u3066\u306f\u3001\u8ca0\u306e\u884c\u9805\u76ee\u3092\u6301\u3064\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u3092\u9069\u5207\u306b\u51e6\u7406\u3067\u304d\u306a\u3044\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n
- \n
\u8ca0\u306e\u884c\u9805\u76ee\u3092\u542b\u3080\u30a4\u30f3\u30dc\u30a4\u30b9\u81ea\u4f53\u304c\u7a00\u3067\u3042\u308b<\/strong><\/p>\n\n\n- \n
\u5b9f\u52d9\u4e0a\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\uff08\u8acb\u6c42\u66f8\uff09\u306b\u8ca0\u306e\u884c\u9805\u76ee\u3092\u542b\u3081\u308b\u3053\u3068\u81ea\u4f53\u304c\u975e\u5e38\u306b\u7a00<\/strong>\u3067\u3059\u3002\u8acb\u6c42\u66f8\u306f\u901a\u5e38\u3001\u63d0\u4f9b\u3055\u308c\u305f\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u6b63\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u3082\u3057\u8fd4\u54c1\u3084\u5024\u5f15\u304d\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u3092\u767a\u884c\u3059\u308b\u306e\u304c\u6a19\u6e96\u7684\u306a\u51e6\u7406\u3067\u3059\u3002<\/p>\n<\/li>\n- \n
\u8ca0\u306e\u884c\u9805\u76ee\u3092\u542b\u3080\u8acb\u6c42\u66f8\u3092\u30ad\u30e3\u30f3\u30bb\u30eb\u3059\u308b\u5834\u5408\u3001\u901a\u5e38\u306f\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u306e\u767a\u884c\u3067\u5bfe\u5fdc\u3059\u308b\u306e\u304c\u9069\u5207\u3067\u3059\u3002\u3053\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u3067\u306f\u3001\u6b63\u306e\u91d1\u984d\u3092\u7528\u3044\u3066\u5e33\u7c3f\u3092\u9006\u4ed5\u8a33\u3059\u308b\u305f\u3081\u3001\u8ca0\u306e\u91d1\u984d\u3092\u542b\u3081\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n
- \n
\u904b\u7528\u4e0a\u306e\u6df7\u4e71\u3092\u62db\u304f\u30ea\u30b9\u30af<\/strong><\/p>\n\n\n- \n
JP PINT\u304c\u5b9a\u7fa9\u3059\u308b\u3053\u306e\u30eb\u30fc\u30eb\u306f\u3001\u4f1a\u8a08\u51e6\u7406\u4e0a\u306e\u6df7\u4e71\u3092\u62db\u304f\u53ef\u80fd\u6027<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u5185\u3067\u8ca0\u306e\u91d1\u984d\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u5e33\u7c3f\u306e\u7ba1\u7406\u304c\u8907\u96d1\u5316\u3057\u3001\u53d6\u5f15\u5148\u3084\u4f1a\u8a08\u90e8\u9580\u304c\u6b63\u78ba\u306b\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/li>\n- \n
\u8ca0\u306e\u884c\u9805\u76ee\u3092\u542b\u3080\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u8a02\u6b63\u3059\u308b\u5834\u5408\u3067\u3082\u3001\u901a\u5e38\u306f\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u306e\u6b63\u306e\u91d1\u984d\u3067\u51e6\u7406\u3059\u308b\u3053\u3068\u3067\u554f\u984c\u3092\u89e3\u6c7a\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u307b\u3068\u3093\u3069\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3084\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u306b\u9069\u5408\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<\/ol>\n<\/div>\n
\nJP PINT\u306e\u6700\u5f8c\u306e\u898f\u5b9a\u3067\u3042\u308b\u300c\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u306f\u8ca0\u306e\u91d1\u984d\u3092\u542b\u3080\u5834\u5408\u304c\u3042\u308b\u300d\u3068\u3044\u3046\u8868\u73fe\u306f\u3001\u5b9f\u52d9\u306b\u304a\u3044\u3066\u4e0d\u9069\u5207\u3067\u3042\u308a\u3001\u901a\u5e38\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u7bc4\u56f2\u5916\u306e\u6307\u793a\u3067\u3059\u3002\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u306f\u3001\u6b63\u306e\u91d1\u984d\u3092\u7528\u3044\u3066\u9006\u4ed5\u8a33\u3092\u884c\u3046<\/strong>\u306e\u304c\u6a19\u6e96\u7684\u306a\u624b\u6cd5\u3067\u3042\u308a\u3001\u8ca0\u306e\u91d1\u984d\u3092\u542b\u3081\u308b\u3053\u3068\u306f\u6df7\u4e71\u3092\u62db\u304f\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u305f\u3081\u3001\u907f\u3051\u308b\u3079\u304d\u3067\u3059\u3002<\/p>\n<\/div>\n\n\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u306e\u898f\u5b9a\u306f\u898b\u76f4\u3055\u308c\u308b\u3079\u304d\u3067\u3042\u308a\u3001\u3088\u308a\u5b9f\u52d9\u306b\u9069\u3057\u305f\u5f62\u3067\u904b\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
\n2. \u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u8a02\u6b63<\/h2>\n\n\n2.1. BIS\u306e\u898f\u5b9a<\/h3>\n\n\n\n2.3.8. Preceding invoice references
\nA credit note or negative invoice can refer to one or more initial invoice(s). This is done in the business group BG-3 Preceding invoice reference, providing the invoice number and issue date. The issue date shall be provided in case the preceding invoice reference is not unique.<\/p>\n<\/div>\n
\nIn case correction applies to a large number of invoices, the invoicing period (BG-14), as necessary combined with a clarifying invoice note (IBT-22), may instead be given at document level.<\/p>\n<\/div>\n<\/blockquote>\n
\n— 2.3.8. Preceding invoice references
\nJP PINT 1.0.3<\/cite>\n<\/div>\n<\/div>\n\n2.3.8. \u5148\u884c\u8acb\u6c42\u66f8\u53c2\u7167
\n\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u307e\u305f\u306f\u30de\u30a4\u30ca\u30b9\u91d1\u984d\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u306f\u30011\u3064\u307e\u305f\u306f\u8907\u6570\u306e\u6700\u521d\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u53c2\u7167 \u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u3053\u308c\u306f\u30d3\u30b8\u30cd\u30b9\u30b0\u30eb\u30fc\u30d7 BG-3 \u5148\u884c\u8acb\u6c42\u66f8\u53c2\u7167\u3067\u884c\u308f\u308c\u3001\u8acb\u6c42\u66f8\u756a\u53f7\u3068\u767a\u884c\u65e5\u3092\u63d0\u4f9b\u3059\u308b\u3002\u767a\u884c\u65e5\u306f\u3001\u5148\u884c\u8acb\u6c42\u66f8\u53c2\u7167\u304c\u4e00\u610f\u3067\u306a\u3044\u5834\u5408\u306b\u63d0\u4f9b\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<\/div>\n
\n\u8a02\u6b63\u304c\u591a\u6570\u306e\u8acb\u6c42\u66f8\u306b\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u3001\u8acb\u6c42\u66f8\u767a\u884c\u671f\u9593(BG-14)\u306f\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u3001\u660e\u78ba\u306a\u8acb\u6c42\u66f8\u6ce8\u8a18(IBT-22)\u3068\u7d44\u307f\u5408\u308f\u3055\u308c\u3001\u4ee3\u308f\u308a\u306b\u6587\u66f8\u30ec\u30d9\u30eb\u3067\u793a\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n
\n(DeepL\u306b\u3066\u7ffb\u8a33)<\/p>\n<\/div>\n
\n\n\n3.2.8. Correction of the preceding invoice
\n3.2.8. \u76f4\u524d\u306e\u8acb\u6c42\u66f8\u306e\u8a02\u6b63<\/p>\n<\/div>\n
\nIn general, there are some ways to correct an error and a mistake in a Qualified Invoice or the Document since the Consumption Tax Law doesn\u2019t define the exact correction ways.
\n\u4e00\u822c\u306b\u3001\u9069\u683c\u8acb\u6c42\u66f8\u53c8\u306f\u66f8\u985e\u306e\u8aa4\u8a18\u3084\u8aa4\u8b2c\u3092\u8a02\u6b63\u3059\u308b\u65b9\u6cd5\u306b\u306f\u3001\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u3001\u6b63\u78ba\u306a\u8a02\u6b63\u65b9\u6cd5\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u3044\u304f\u3064\u304b\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n
\nFor instance, a business can issue a new Qualified Invoice or the Document to rectify the preceding one. Otherwise, the business can only provide the corrective information.
\n\u4f8b\u3048\u3070\u3001\u4e8b\u696d\u8005\u306f\u3001\u76f4\u524d\u306e\u9069\u683c\u8acb\u6c42\u66f8\u53c8\u306f\u66f8\u985e\u3092\u8a02\u6b63\u3059\u308b\u305f\u3081\u306b\u3001\u65b0\u305f\u306a\u9069\u683c\u8acb\u6c42\u66f8\u53c8\u306f\u66f8\u985e\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305d\u308c\u4ee5\u5916\u306e\u5834\u5408\u3001\u4e8b\u696d\u8005\u306f\u8a02\u6b63\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3057\u304b\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n
\n(DeepL\u306b\u3066\u7ffb\u8a33)<\/p>\n<\/div>\n<\/blockquote>\n
\n— 3.2.8. Correction of the preceding invoice
\nJP PINT 1.0.3<\/cite>\n<\/div>\n<\/div>\n\n\n\nExample 6, Qualified Invoice to correct a mistake on the preceding Qualified Invoice
\n\u4f8b6\u3001\u76f4\u524d\u306e\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8aa4\u308a\u3092\u8a02\u6b63\u3059\u308b\u9069\u683c\u8acb\u6c42\u66f8<\/p>\n<\/div>\n
\nEven though there are some ways to correct a mistake on the preceding Qualified Invoice, only the way to rectify the preceding Qualified Invoice is supported by this Japan BIS.
\n\u5148\u884c\u3059\u308b\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8aa4\u308a\u3092\u8a02\u6b63\u3059\u308b\u65b9\u6cd5\u306f\u3044\u304f\u3064\u304b\u3042\u308b\u304c\u3001\u3053\u306e\u65e5\u672cBIS\u304c\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u306e\u306f\u3001\u5148\u884c\u3059\u308b\u9069\u683c\u8acb\u6c42\u66f8\u3092\u8a02\u6b63\u3059\u308b\u65b9\u6cd5\u306e\u307f\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n
\nIn this case, the Standard Japanese Invoice (380) is used and in practice, to refer the preceding Qualified Invoice, Preceding invoice reference (ibg-03) may be used.
\n\u3053\u306e\u5834\u5408\u3001\u6a19\u6e96\u65e5\u672c\u8acb\u6c42\u66f8(380)\u304c\u4f7f\u7528\u3055\u308c\u3001\u5b9f\u969b\u306b\u306f\u3001\u5148\u884c\u3059\u308b\u9069\u683c\u8acb\u6c42\u66f8\u3092\u53c2\u7167\u3059\u308b\u305f\u3081\u306b\u3001\u5148\u884c\u8acb\u6c42\u66f8\u53c2\u7167(ibg-03)\u304c\u4f7f\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n
\nSo, a buyer who receives Qualified Invoice with the reference to the preceding Qualified Invoice shall process it as the Qualified Invoice to correct a mistake on the preceding Qualified Invoice.
\n\u5f93\u3063\u3066\u3001\u5148\u884c\u306e\u9069\u683c\u8acb\u6c42\u66f8\u3092\u53c2\u7167\u3057\u305f\u9069\u683c\u8acb\u6c42\u66f8\u3092\u53d7\u3051\u53d6\u3063\u305f\u8cb7\u3044\u624b\u306f\u3001\u5148\u884c\u306e\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8aa4\u308a\u3092\u8a02\u6b63\u3059\u308b\u305f\u3081\u306e\u9069\u683c\u8acb\u6c42\u66f8\u3068\u3057\u3066\u51e6\u7406\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<\/div>\n
\nQualified Invoice issued to correct a mistake on the preceding Qualified Invoice.
\n\u76f4\u524d\u306e\u9069\u683c\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u8aa4\u308a\u3092\u8a02\u6b63\u3059\u308b\u305f\u3081\u306b\u767a\u884c\u3055\u308c\u305f\u9069\u683c\u30a4\u30f3\u30dc\u30a4\u30b9<\/p>\n<\/div>\n
\n\n![\"correction\"](\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/09\/correction.png\")
\n<\/div>\n<\/div>\n\nInformation required on Qualified Invoice
\n<1> Name of Supplier
\n<2> Supplier\u2019s Registration number for Qualified Invoice purpose
\n<3> Date of taxable transaction
\n<4> Description of taxable transaction \u203bIf the taxable transaction is subject to the reduced tax rate, a statement clarifying this must be included.
\n<5> Taxable amount per tax rate
\n<6> Tax amount per tax rate (expressed in JPY)
\n<7> Tax rate
\n<8> Name of Buyer<\/p>\n<\/div>\n
\n\u9069\u683c\u8acb\u6c42\u66f8\u306b\u5fc5\u8981\u306a\u60c5\u5831
\n<1> \u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u540d
\n<2> \u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u306e\u9069\u683c\u8acb\u6c42\u66f8\u767b\u9332\u756a\u53f7
\n<3> \u8ab2\u7a0e\u53d6\u5f15\u306e\u65e5\u4ed8
\n<4> \u8ab2\u7a0e\u53d6\u5f15\u306e\u5185\u5bb9 \u203b\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u65e8\u3092\u660e\u8a18\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002
\n<5> \u7a0e\u7387\u3054\u3068\u306e\u8ab2\u7a0e\u91d1\u984d
\n<6> \u7a0e\u7387\u3054\u3068\u306e\u7a0e\u984d\uff08\u5358\u4f4d\uff1a\u5186\uff09
\n<7> \u7a0e\u7387
\n<8> \u8cb7\u4e3b\u306e\u6c0f\u540d<\/p>\n<\/div>\n
\n\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001JP PINT 1.0.3 \u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u8a02\u6b63\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092\u691c\u8a0e\u3057\u3001\u7279\u306b\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\uff08381\uff09\u3068\u8ca0\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\uff08380\uff09\u306e\u4f7f\u7528\u306b\u304a\u3051\u308b\u5b9f\u52d9\u7684\u306a\u8ab2\u984c\u3092\u6307\u6458\u3057\u3066\u3044\u307e\u3059\u3002\u8a18\u4e8b\u306f\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u6d88\u8cbb\u7a0e\u306e\u8fd4\u9084\u8acb\u6c42\u66f8\u3084\u8a02\u6b63\u51e6\u7406\u304c\u3088\u308a\u7c21\u6f54\u304b\u3064\u5206\u304b\u308a\u3084\u3059\u304f\u306a\u308b\u3053\u3068\u3092\u63d0\u6848\u3057\u3001\u8ca0\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u904b\u7528\u304c\u6df7\u4e71\u3092\u62db\u304f\u53ef\u80fd\u6027\u306b\u3064\u3044\u3066\u8b70\u8ad6\u3057\u3066\u3044\u307e\u3059\u3002\n<\/p><\/blockquote>\n<\/div>\n<\/div>\n<\/div>\n
\n1. JP PINT 1.0.3\u3067\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u8a02\u6b63: \u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u3068\u8ca0\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u5b9f\u52d9\u7684\u306a\u8ab2\u984c<\/h2>\n
\n\n1.1. JP PINT 1.4. \u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u3068\u30de\u30a4\u30ca\u30b9\u91d1\u984d\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u898f\u5b9a<\/h3>\n
\n\n\n1.4. Credit notes and negative invoices
\n1.4. \u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u3068\u30de\u30a4\u30ca\u30b9\u91d1\u984d\u306e\u30a4\u30f3\u30dc\u30a4\u30b9<\/p>\n<\/div>\n\nReverting an invoice that has been issued and received can be done in two basic ways. Either by issuing a credit note or a negative invoice.
\n\u767a\u884c\u6e08\u307f\u3067\u53d7\u9818\u6e08\u307f\u306e\u8acb\u6c42\u66f8\u3092\u53d6\u308a\u6d88\u3059\u306b\u306f\u3001\u57fa\u672c\u7684\u306b2\u3064\u306e\u65b9\u6cd5\u304c\u3042\u308b\u3002\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u3092\u767a\u884c\u3059\u308b\u65b9\u6cd5\u3068\u30de\u30a4\u30ca\u30b9\u91d1\u984d\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3059\u308b\u65b9\u6cd5\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n\n\n
- \n
When crediting by means of a credit note, the document type code is ‘381’ (or its synonym), and the credit note quantities and extension\/total amounts have the same sign (plus or minus) as the invoice that is being cancelled\/credited. The document type code acts as an indicator that the given amounts are booked in reverse and cancel out the invoice amounts.<\/p>\n<\/li>\n
- \n
\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u306b\u3088\u308b\u5834\u5408\u3001\u6587\u66f8\u30bf\u30a4\u30d7\u30fb\u30b3\u30fc\u30c9\u306f\u300c381\u300d\uff08\u307e\u305f\u306f\u305d\u306e\u540c\u7fa9\u8a9e\uff09\u3067\u3042\u308a\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u306e\u6570\u91cf\u304a\u3088\u3073\u5408\u8a08\u91d1\u984d\u306f\u3001\u53d6\u6d88\u3055\u308c\u308b\u8acb\u6c42\u66f8\u3068\u540c\u3058\u7b26\u53f7\uff08\u30d7\u30e9\u30b9\u307e\u305f\u306f\u30de\u30a4\u30ca\u30b9\uff09\u3092\u6301\u3064\u3002\u6587\u66f8\u30bf\u30a4\u30d7\u30b3\u30fc\u30c9\u306f\u3001\u6307\u5b9a\u3055\u308c\u305f\u91d1\u984d\u304c\u9006\u306b\u8a08\u4e0a\u3055\u308c\u3001\u8acb\u6c42\u91d1\u984d\u3092\u76f8\u6bba\u3059\u308b\u3053\u3068\u3092\u793a\u3059\u6307\u6a19\u3068\u3057\u3066\u6a5f\u80fd\u3059\u308b\u3002<\/p>\n<\/li>\n
- \n
When crediting by means of a negative invoice, the document type code is ‘380’ (or its synonym), and the negative invoice quantities and extension\/total amounts have the opposite sign (minus vs plus) as the invoice being cancelled\/credited. It is the mathematical sign that indicates that when the amounts are booked they cancel out the original amounts. The Price Amount must always be positive.<\/p>\n<\/li>\n
- \n
\u30de\u30a4\u30ca\u30b9\u306e\u8acb\u6c42\u66f8\u306b\u3088\u308b\u8cb8\u65b9\u8a08\u4e0a\u306e\u5834\u5408\u3001\u6587\u66f8\u30bf\u30a4\u30d7\u30b3\u30fc\u30c9\u306f\u300c380\u300d\uff08\u307e\u305f\u306f\u305d\u306e\u540c\u7fa9\u8a9e\uff09\u3067\u3042\u308a\u3001\u30de\u30a4\u30ca\u30b9\u306e\u8acb\u6c42\u66f8\u306e\u6570\u91cf\u304a\u3088\u3073\u5408\u8a08\u91d1\u984d\u306f\u3001\u53d6\u6d88\uff0f\u8cb8\u65b9\u8a08\u4e0a\u3055\u308c\u308b\u8acb\u6c42\u66f8\u3068\u53cd\u5bfe\u306e\u7b26\u53f7\uff08\u30de\u30a4\u30ca\u30b9\u307e\u305f\u306f\u30d7\u30e9\u30b9\uff09\u3092\u6301\u3064\u3002\u3053\u308c\u306f\u6570\u5b66\u7684\u306a\u8a18\u53f7\u3067\u3001\u91d1\u984d\u304c\u8a08\u4e0a\u3055\u308c\u308b\u3068\u5143\u306e\u91d1\u984d\u304c\u76f8\u6bba\u3055\u308c\u308b\u3053\u3068\u3092\u793a\u3057\u307e\u3059\u3002\u4fa1\u683c\u91d1\u984d\u306f\u5e38\u306b\u30d7\u30e9\u30b9\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n
\nA credit note may include negative amounts when cancelling an invoice that may have negative line items\/amounts.
\n\u30de\u30a4\u30ca\u30b9\u306e\u9805\u76ee\/\u91d1\u984d\u304c\u3042\u308b\u8acb\u6c42\u66f8\u3092\u30ad\u30e3\u30f3\u30bb\u30eb\u3059\u308b\u5834\u5408\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u306b\u30de\u30a4\u30ca\u30b9\u306e\u91d1\u984d\u304c\u542b\u307e\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n\n(DeepL\u306b\u3066\u7ffb\u8a33)<\/p>\n<\/div>\n<\/blockquote>\n
\n— 1.4. Credit notes and negative invoices
\nJP PINT 1.0.3<\/cite>\n<\/div>\n<\/div>\n<\/div>\n\n1.2. \u898f\u5b9a\u306e\u554f\u984c\u70b9<\/h3>\n
\nJP PINT<\/strong> \u306e\u898f\u5b9a\u306b\u3042\u308b 1.4. Credit notes and negative invoices<\/strong> \u306e\u904b\u7528\u65b9\u6cd5\u306f\u3001\u901a\u5e38\u306e\u696d\u52d9\u904b\u7528\u306b\u304a\u3044\u3066\u4e00\u90e8\u306e\u30b1\u30fc\u30b9\u3067\u554f\u984c\u3092\u5f15\u304d\u8d77\u3053\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u8003\u3048\u3089\u308c\u308b\u554f\u984c\u70b9\u3068\u305d\u306e\u7406\u7531\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n
\n\n
- \n
\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u3068\u8ca0\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4f7f\u3044\u5206\u3051<\/strong>
\nJP PINT\u3067\u306f\u3001\u8acb\u6c42\u66f8\u306e\u53d6\u308a\u6d88\u3057\u3084\u4fee\u6b63\u3092\u884c\u3046\u969b\u306b\u3001\u300c\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8<\/strong>\uff08document type code 381\uff09\u300d\u304b\u300c\u8ca0\u306e\u30a4\u30f3\u30dc\u30a4\u30b9<\/strong>\uff08document type code 380\uff09\u300d\u3092\u4f7f\u7528\u3059\u308b\u3088\u3046\u306b\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u308c\u306f\u696d\u52d9\u904b\u7528\u4e0a\u6df7\u4e71\u3092\u62db\u304f\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n
- \n
\u901a\u5e38\u306e\u904b\u7528<\/strong>\u3067\u306f\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\uff08credit note\uff09\u306f\u3001\u8acb\u6c42\u66f8\u3092\u8a02\u6b63\u3057\u305f\u308a\u3001\u8fd4\u54c1\u3084\u5024\u5f15\u304d\u306a\u3069\u3067\u9867\u5ba2\u306b\u8fd4\u91d1\u3084\u6e1b\u984d\u3092\u793a\u3059\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002\u8ca0\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\uff08negative invoice\uff09\u306f\u3042\u307e\u308a\u4e00\u822c\u7684\u3067\u306f\u306a\u304f\u3001\u901a\u5e38\u306f\u9006\u8ee2\u30a8\u30f3\u30c8\u30ea\u3068\u3057\u3066\u306f\u4f7f\u308f\u308c\u307e\u305b\u3093\u3002<\/p>\n<\/li>\n
- \n
\u8ca0\u306e\u30a4\u30f3\u30dc\u30a4\u30b9<\/strong>\u306f\u3001\u91cf\u3084\u91d1\u984d\u3092\u30de\u30a4\u30ca\u30b9\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u305f\u3081\u306b\u6307\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u901a\u5e38\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3084\u696d\u52d9\u904b\u7528\u3067\u306f\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u304c\u4f7f\u7528\u3055\u308c\u308b\u306e\u304c\u6a19\u6e96\u7684<\/strong>\u3067\u3059\u3002\u8ca0\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4f7f\u7528\u3059\u308b\u5834\u5408\u3001\u30b7\u30b9\u30c6\u30e0\u306b\u3088\u3063\u3066\u306f\u51e6\u7406\u304c\u8907\u96d1\u5316\u3057\u305f\u308a\u3001\u8aa4\u89e3\u3092\u62db\u304f\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n
- \n
\u91d1\u984d\u306e\u7b26\u53f7\u306b\u3064\u3044\u3066\u306e\u6df7\u4e71<\/strong>
\nJP PINT\u3067\u306f\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u3068\u8ca0\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u7b26\u53f7\u306b\u95a2\u3059\u308b\u53d6\u308a\u6271\u3044\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n
- \n
\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8<\/strong>\u306e\u5834\u5408\u3001\u5143\u306e\u8acb\u6c42\u66f8\u3068\u540c\u3058\u7b26\u53f7\u3067\u91d1\u984d\u304c\u8a18\u8f09\u3055\u308c\u308b\u304c\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u306e\u30c9\u30ad\u30e5\u30e1\u30f3\u30c8\u30b3\u30fc\u30c9\u306b\u57fa\u3065\u3044\u3066\u9006\u4ed5\u8a33\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n<\/li>\n
- \n
\u8ca0\u306e\u30a4\u30f3\u30dc\u30a4\u30b9<\/strong>\u306e\u5834\u5408\u3001\u7b26\u53f7\uff08\u30d7\u30e9\u30b9\/\u30de\u30a4\u30ca\u30b9\uff09\u304c\u5143\u306e\u8acb\u6c42\u66f8\u3068\u9006\u306b\u306a\u308a\u307e\u3059\u3002\u7279\u306b\u3001\u300c\u4fa1\u683c\u91d1\u984d\uff08Price Amount\uff09\u306f\u5e38\u306b\u6b63\u306e\u5024\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u898f\u5b9a\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u306e\u898f\u5b9a\u306f\u901a\u5e38\u306e\u696d\u52d9\u904b\u7528\u3068\u6574\u5408\u3057\u306a\u3044\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<\/ol>\n<\/div>\n
\n\u901a\u5e38\u306e\u904b\u7528\u3067\u306f\u3001\u7b26\u53f7\u306e\u4e00\u8cab\u6027\u3092\u4fdd\u3064\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u3053\u306e\u3088\u3046\u306a\u7b26\u53f7\u306e\u6271\u3044\u65b9\u306f\u73fe\u5834\u3067\u306e\u8aa4\u89e3\u3092\u62db\u304d\u3001\u696d\u52d9\u4e0a\u306e\u6df7\u4e71\u3092\u5f15\u304d\u8d77\u3053\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n
\n\u5b9f\u52d9\u306b\u304a\u3051\u308b\u9055\u548c\u611f<\/strong><\/p>\n<\/div>\n
\n\n
- \n
\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u3068\u8ca0\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u6df7\u5728<\/strong>\u306f\u3001\u696d\u52d9\u4e0a\u3067\u7169\u96d1\u3055\u3092\u5897\u3059\u3060\u3051\u3067\u306a\u304f\u3001\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u51e6\u7406\u306e\u4e00\u8cab\u6027\u3092\u640d\u306a\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u591a\u304f\u306e\u4f01\u696d\u3067\u306f\u3001\u8fd4\u91d1\u3084\u6e1b\u984d\u306b\u95a2\u3059\u308b\u8abf\u6574\u306f\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u3067\u7d71\u4e00\u3057\u3066\u7ba1\u7406\u3055\u308c\u3066\u304a\u308a\u3001\u8ca0\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u306f\u3042\u307e\u308a\u4e00\u822c\u7684\u306a\u624b\u6cd5\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/li>\n
- \n
\u7b26\u53f7\u306b\u57fa\u3065\u3044\u305f\u904b\u7528<\/strong>\u3067\u306f\u306a\u304f\u3001\u6587\u66f8\u30bf\u30a4\u30d7\u30b3\u30fc\u30c9\u306b\u57fa\u3065\u304f\u904b\u7528\u306f\u3001\u901a\u5e38\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u30eb\u30fc\u30eb\u3068\u7570\u306a\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u7b26\u53f7\u304c\u540c\u3058\u3067\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3068\u3044\u3046\u898f\u5b9a\u306f\u3001\u4e00\u90e8\u306e\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3067\u554f\u984c\u304c\u767a\u751f\u3059\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<\/li>\n<\/ol>\n<\/div>\n
\nJP PINT\u306e\u3053\u306e\u898f\u5b9a\u306f\u3001\u696d\u52d9\u904b\u7528\u4e0a\u306e\u5b9f\u52d9\u7684\u306a\u89b3\u70b9\u304b\u3089\u898b\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u70b9\u3067\u6539\u5584\u304c\u6c42\u3081\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\uff1a
\n– \u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u3068\u8ca0\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u533a\u5225\u3059\u308b\u5fc5\u8981\u6027<\/strong>\u304c\u4f4e\u3044\u3002\u901a\u5e38\u306f\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u306e\u307f\u3067\u8abf\u6574\u3092\u884c\u3046\u65b9\u304c\u30b7\u30f3\u30d7\u30eb\u304b\u3064\u6a19\u6e96\u7684\u3067\u3059\u3002
\n– \u7b26\u53f7\u306e\u6271\u3044\u304c\u4e00\u8cab\u3057\u3066\u3044\u306a\u3044<\/strong>\u3053\u3068\u306f\u3001\u696d\u52d9\u904b\u7528\u3084\u30b7\u30b9\u30c6\u30e0\u51e6\u7406\u306b\u304a\u3044\u3066\u6df7\u4e71\u3092\u62db\u304f\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/p>\n<\/div>\n\n\u3053\u306e\u3088\u3046\u306a\u7406\u7531\u304b\u3089\u3001\u73fe\u5834\u3067\u306e\u904b\u7528\u3067\u306f\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u3092\u4e3b\u306b\u4f7f\u7528\u3057\u3001\u660e\u78ba\u306a\u7b26\u53f7\u7ba1\u7406\u3092\u884c\u3046\u3053\u3068\u304c\u9069\u5207\u3060\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n
\nJP PINT\u306e\u6700\u5f8c\u306e\u884c\u300cA credit note may include negative amounts when cancelling an invoice that may have negative line items\/amounts<\/strong>\uff08\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u306f\u3001\u8ca0\u306e\u884c\u9805\u76ee\u3084\u91d1\u984d\u3092\u6301\u3064\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u53d6\u308a\u6d88\u3059\u5834\u5408\u306b\u8ca0\u306e\u91d1\u984d\u3092\u542b\u3080\u3053\u3068\u304c\u3042\u308b\uff09\u300d\u306f\u3001\u901a\u5e38\u306e\u696d\u52d9\u904b\u7528\u304b\u3089\u898b\u308b\u3068\u5e38\u8b58\u5916\u308c\u3067\u3042\u308a\u3001\u4ee5\u4e0b\u306e\u7406\u7531\u3067\u5b9f\u52d9\u7684\u306b\u554f\u984c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n
\n\n
- \n
\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u3067\u306e\u8ca0\u306e\u91d1\u984d\u306e\u904b\u7528\u306f\u4e00\u822c\u7684\u3067\u306f\u306a\u3044<\/strong><\/p>\n
\n\n
- \n
\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u306f\u3001\u6b63\u306e\u91d1\u984d\u3092\u9006\u4ed5\u8a33\u3068\u3057\u3066\u53d6\u308a\u6271\u3046<\/strong>\u306e\u304c\u901a\u5e38\u306e\u4f1a\u8a08\u51e6\u7406\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u8acb\u6c42\u66f8\u306b\u5bfe\u3057\u3066\u8fd4\u91d1\u3084\u6e1b\u984d\u304c\u5fc5\u8981\u306a\u5834\u5408\u3001\u6b63\u306e\u91d1\u984d\u3067\u51e6\u7406\u3057\u3001\u305d\u306e\u5408\u8a08\u304c\u5143\u306e\u8acb\u6c42\u66f8\u306e\u91d1\u984d\u3092\u76f8\u6bba\u3059\u308b\u5f62\u3092\u53d6\u308a\u307e\u3059\u3002\u8ca0\u306e\u884c\u9805\u76ee\u3092\u6301\u3064\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u306f\u3001\u6df7\u4e71\u3084\u8aa4\u89e3\u3092\u5f15\u304d\u8d77\u3053\u3059\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/p>\n<\/li>\n
- \n
\u4e00\u822c\u7684\u306a\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3067\u306f\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u306b\u8ca0\u306e\u91d1\u984d\u3092\u542b\u3081\u308b\u3053\u3068\u304c\u30b5\u30dd\u30fc\u30c8\u3055\u308c\u3066\u3044\u306a\u3044\u304b\u3001\u904b\u7528\u4e0a\u63a8\u5968\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002\u30b7\u30b9\u30c6\u30e0\u306b\u3088\u3063\u3066\u306f\u3001\u8ca0\u306e\u884c\u9805\u76ee\u3092\u6301\u3064\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u3092\u9069\u5207\u306b\u51e6\u7406\u3067\u304d\u306a\u3044\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n
- \n
\u8ca0\u306e\u884c\u9805\u76ee\u3092\u542b\u3080\u30a4\u30f3\u30dc\u30a4\u30b9\u81ea\u4f53\u304c\u7a00\u3067\u3042\u308b<\/strong><\/p>\n
\n\n
- \n
\u5b9f\u52d9\u4e0a\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\uff08\u8acb\u6c42\u66f8\uff09\u306b\u8ca0\u306e\u884c\u9805\u76ee\u3092\u542b\u3081\u308b\u3053\u3068\u81ea\u4f53\u304c\u975e\u5e38\u306b\u7a00<\/strong>\u3067\u3059\u3002\u8acb\u6c42\u66f8\u306f\u901a\u5e38\u3001\u63d0\u4f9b\u3055\u308c\u305f\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u6b63\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u3082\u3057\u8fd4\u54c1\u3084\u5024\u5f15\u304d\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u3092\u767a\u884c\u3059\u308b\u306e\u304c\u6a19\u6e96\u7684\u306a\u51e6\u7406\u3067\u3059\u3002<\/p>\n<\/li>\n
- \n
\u8ca0\u306e\u884c\u9805\u76ee\u3092\u542b\u3080\u8acb\u6c42\u66f8\u3092\u30ad\u30e3\u30f3\u30bb\u30eb\u3059\u308b\u5834\u5408\u3001\u901a\u5e38\u306f\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u306e\u767a\u884c\u3067\u5bfe\u5fdc\u3059\u308b\u306e\u304c\u9069\u5207\u3067\u3059\u3002\u3053\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u3067\u306f\u3001\u6b63\u306e\u91d1\u984d\u3092\u7528\u3044\u3066\u5e33\u7c3f\u3092\u9006\u4ed5\u8a33\u3059\u308b\u305f\u3081\u3001\u8ca0\u306e\u91d1\u984d\u3092\u542b\u3081\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n
- \n
\u904b\u7528\u4e0a\u306e\u6df7\u4e71\u3092\u62db\u304f\u30ea\u30b9\u30af<\/strong><\/p>\n
\n\n
- \n
JP PINT\u304c\u5b9a\u7fa9\u3059\u308b\u3053\u306e\u30eb\u30fc\u30eb\u306f\u3001\u4f1a\u8a08\u51e6\u7406\u4e0a\u306e\u6df7\u4e71\u3092\u62db\u304f\u53ef\u80fd\u6027<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u5185\u3067\u8ca0\u306e\u91d1\u984d\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u5e33\u7c3f\u306e\u7ba1\u7406\u304c\u8907\u96d1\u5316\u3057\u3001\u53d6\u5f15\u5148\u3084\u4f1a\u8a08\u90e8\u9580\u304c\u6b63\u78ba\u306b\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/li>\n
- \n
\u8ca0\u306e\u884c\u9805\u76ee\u3092\u542b\u3080\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u8a02\u6b63\u3059\u308b\u5834\u5408\u3067\u3082\u3001\u901a\u5e38\u306f\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u306e\u6b63\u306e\u91d1\u984d\u3067\u51e6\u7406\u3059\u308b\u3053\u3068\u3067\u554f\u984c\u3092\u89e3\u6c7a\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u307b\u3068\u3093\u3069\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3084\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u306b\u9069\u5408\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<\/ol>\n<\/div>\n
\nJP PINT\u306e\u6700\u5f8c\u306e\u898f\u5b9a\u3067\u3042\u308b\u300c\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u306f\u8ca0\u306e\u91d1\u984d\u3092\u542b\u3080\u5834\u5408\u304c\u3042\u308b\u300d\u3068\u3044\u3046\u8868\u73fe\u306f\u3001\u5b9f\u52d9\u306b\u304a\u3044\u3066\u4e0d\u9069\u5207\u3067\u3042\u308a\u3001\u901a\u5e38\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u7bc4\u56f2\u5916\u306e\u6307\u793a\u3067\u3059\u3002\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u306f\u3001\u6b63\u306e\u91d1\u984d\u3092\u7528\u3044\u3066\u9006\u4ed5\u8a33\u3092\u884c\u3046<\/strong>\u306e\u304c\u6a19\u6e96\u7684\u306a\u624b\u6cd5\u3067\u3042\u308a\u3001\u8ca0\u306e\u91d1\u984d\u3092\u542b\u3081\u308b\u3053\u3068\u306f\u6df7\u4e71\u3092\u62db\u304f\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u305f\u3081\u3001\u907f\u3051\u308b\u3079\u304d\u3067\u3059\u3002<\/p>\n<\/div>\n
\n\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u306e\u898f\u5b9a\u306f\u898b\u76f4\u3055\u308c\u308b\u3079\u304d\u3067\u3042\u308a\u3001\u3088\u308a\u5b9f\u52d9\u306b\u9069\u3057\u305f\u5f62\u3067\u904b\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
\n2. \u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u8a02\u6b63<\/h2>\n
\n\n2.1. BIS\u306e\u898f\u5b9a<\/h3>\n
\n\n\n2.3.8. Preceding invoice references
\nA credit note or negative invoice can refer to one or more initial invoice(s). This is done in the business group BG-3 Preceding invoice reference, providing the invoice number and issue date. The issue date shall be provided in case the preceding invoice reference is not unique.<\/p>\n<\/div>\n\nIn case correction applies to a large number of invoices, the invoicing period (BG-14), as necessary combined with a clarifying invoice note (IBT-22), may instead be given at document level.<\/p>\n<\/div>\n<\/blockquote>\n
\n— 2.3.8. Preceding invoice references
\nJP PINT 1.0.3<\/cite>\n<\/div>\n<\/div>\n\n2.3.8. \u5148\u884c\u8acb\u6c42\u66f8\u53c2\u7167
\n\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u307e\u305f\u306f\u30de\u30a4\u30ca\u30b9\u91d1\u984d\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u306f\u30011\u3064\u307e\u305f\u306f\u8907\u6570\u306e\u6700\u521d\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u53c2\u7167 \u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u3053\u308c\u306f\u30d3\u30b8\u30cd\u30b9\u30b0\u30eb\u30fc\u30d7 BG-3 \u5148\u884c\u8acb\u6c42\u66f8\u53c2\u7167\u3067\u884c\u308f\u308c\u3001\u8acb\u6c42\u66f8\u756a\u53f7\u3068\u767a\u884c\u65e5\u3092\u63d0\u4f9b\u3059\u308b\u3002\u767a\u884c\u65e5\u306f\u3001\u5148\u884c\u8acb\u6c42\u66f8\u53c2\u7167\u304c\u4e00\u610f\u3067\u306a\u3044\u5834\u5408\u306b\u63d0\u4f9b\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<\/div>\n\n\u8a02\u6b63\u304c\u591a\u6570\u306e\u8acb\u6c42\u66f8\u306b\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u3001\u8acb\u6c42\u66f8\u767a\u884c\u671f\u9593(BG-14)\u306f\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u3001\u660e\u78ba\u306a\u8acb\u6c42\u66f8\u6ce8\u8a18(IBT-22)\u3068\u7d44\u307f\u5408\u308f\u3055\u308c\u3001\u4ee3\u308f\u308a\u306b\u6587\u66f8\u30ec\u30d9\u30eb\u3067\u793a\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n
\n(DeepL\u306b\u3066\u7ffb\u8a33)<\/p>\n<\/div>\n
\n\n\n3.2.8. Correction of the preceding invoice
\n3.2.8. \u76f4\u524d\u306e\u8acb\u6c42\u66f8\u306e\u8a02\u6b63<\/p>\n<\/div>\n\nIn general, there are some ways to correct an error and a mistake in a Qualified Invoice or the Document since the Consumption Tax Law doesn\u2019t define the exact correction ways.
\n\u4e00\u822c\u306b\u3001\u9069\u683c\u8acb\u6c42\u66f8\u53c8\u306f\u66f8\u985e\u306e\u8aa4\u8a18\u3084\u8aa4\u8b2c\u3092\u8a02\u6b63\u3059\u308b\u65b9\u6cd5\u306b\u306f\u3001\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u3001\u6b63\u78ba\u306a\u8a02\u6b63\u65b9\u6cd5\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u3044\u304f\u3064\u304b\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n\nFor instance, a business can issue a new Qualified Invoice or the Document to rectify the preceding one. Otherwise, the business can only provide the corrective information.
\n\u4f8b\u3048\u3070\u3001\u4e8b\u696d\u8005\u306f\u3001\u76f4\u524d\u306e\u9069\u683c\u8acb\u6c42\u66f8\u53c8\u306f\u66f8\u985e\u3092\u8a02\u6b63\u3059\u308b\u305f\u3081\u306b\u3001\u65b0\u305f\u306a\u9069\u683c\u8acb\u6c42\u66f8\u53c8\u306f\u66f8\u985e\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305d\u308c\u4ee5\u5916\u306e\u5834\u5408\u3001\u4e8b\u696d\u8005\u306f\u8a02\u6b63\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3057\u304b\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n\n(DeepL\u306b\u3066\u7ffb\u8a33)<\/p>\n<\/div>\n<\/blockquote>\n
\n— 3.2.8. Correction of the preceding invoice
\nJP PINT 1.0.3<\/cite>\n<\/div>\n<\/div>\n\n\n\nExample 6, Qualified Invoice to correct a mistake on the preceding Qualified Invoice
\n\u4f8b6\u3001\u76f4\u524d\u306e\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8aa4\u308a\u3092\u8a02\u6b63\u3059\u308b\u9069\u683c\u8acb\u6c42\u66f8<\/p>\n<\/div>\n\nEven though there are some ways to correct a mistake on the preceding Qualified Invoice, only the way to rectify the preceding Qualified Invoice is supported by this Japan BIS.
\n\u5148\u884c\u3059\u308b\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8aa4\u308a\u3092\u8a02\u6b63\u3059\u308b\u65b9\u6cd5\u306f\u3044\u304f\u3064\u304b\u3042\u308b\u304c\u3001\u3053\u306e\u65e5\u672cBIS\u304c\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u306e\u306f\u3001\u5148\u884c\u3059\u308b\u9069\u683c\u8acb\u6c42\u66f8\u3092\u8a02\u6b63\u3059\u308b\u65b9\u6cd5\u306e\u307f\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n\nIn this case, the Standard Japanese Invoice (380) is used and in practice, to refer the preceding Qualified Invoice, Preceding invoice reference (ibg-03) may be used.
\n\u3053\u306e\u5834\u5408\u3001\u6a19\u6e96\u65e5\u672c\u8acb\u6c42\u66f8(380)\u304c\u4f7f\u7528\u3055\u308c\u3001\u5b9f\u969b\u306b\u306f\u3001\u5148\u884c\u3059\u308b\u9069\u683c\u8acb\u6c42\u66f8\u3092\u53c2\u7167\u3059\u308b\u305f\u3081\u306b\u3001\u5148\u884c\u8acb\u6c42\u66f8\u53c2\u7167(ibg-03)\u304c\u4f7f\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n\nSo, a buyer who receives Qualified Invoice with the reference to the preceding Qualified Invoice shall process it as the Qualified Invoice to correct a mistake on the preceding Qualified Invoice.
\n\u5f93\u3063\u3066\u3001\u5148\u884c\u306e\u9069\u683c\u8acb\u6c42\u66f8\u3092\u53c2\u7167\u3057\u305f\u9069\u683c\u8acb\u6c42\u66f8\u3092\u53d7\u3051\u53d6\u3063\u305f\u8cb7\u3044\u624b\u306f\u3001\u5148\u884c\u306e\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8aa4\u308a\u3092\u8a02\u6b63\u3059\u308b\u305f\u3081\u306e\u9069\u683c\u8acb\u6c42\u66f8\u3068\u3057\u3066\u51e6\u7406\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<\/div>\n\nQualified Invoice issued to correct a mistake on the preceding Qualified Invoice.
\n\u76f4\u524d\u306e\u9069\u683c\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u8aa4\u308a\u3092\u8a02\u6b63\u3059\u308b\u305f\u3081\u306b\u767a\u884c\u3055\u308c\u305f\u9069\u683c\u30a4\u30f3\u30dc\u30a4\u30b9<\/p>\n<\/div>\n\n\n\nInformation required on Qualified Invoice
\n<1> Name of Supplier
\n<2> Supplier\u2019s Registration number for Qualified Invoice purpose
\n<3> Date of taxable transaction
\n<4> Description of taxable transaction \u203bIf the taxable transaction is subject to the reduced tax rate, a statement clarifying this must be included.
\n<5> Taxable amount per tax rate
\n<6> Tax amount per tax rate (expressed in JPY)
\n<7> Tax rate
\n<8> Name of Buyer<\/p>\n<\/div>\n\n\u9069\u683c\u8acb\u6c42\u66f8\u306b\u5fc5\u8981\u306a\u60c5\u5831
\n<1> \u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u540d
\n<2> \u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u306e\u9069\u683c\u8acb\u6c42\u66f8\u767b\u9332\u756a\u53f7
\n<3> \u8ab2\u7a0e\u53d6\u5f15\u306e\u65e5\u4ed8
\n<4> \u8ab2\u7a0e\u53d6\u5f15\u306e\u5185\u5bb9 \u203b\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u65e8\u3092\u660e\u8a18\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002
\n<5> \u7a0e\u7387\u3054\u3068\u306e\u8ab2\u7a0e\u91d1\u984d
\n<6> \u7a0e\u7387\u3054\u3068\u306e\u7a0e\u984d\uff08\u5358\u4f4d\uff1a\u5186\uff09
\n<7> \u7a0e\u7387
\n<8> \u8cb7\u4e3b\u306e\u6c0f\u540d<\/p>\n<\/div>\n
![\"return\"](\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/09\/return.png\")
\n<\/div>\n<\/div>\n