{"id":16586,"date":"2026-03-25T13:30:13","date_gmt":"2026-03-25T04:30:13","guid":{"rendered":"https:\/\/www.sambuichi.jp\/?p=16586"},"modified":"2026-03-25T12:21:16","modified_gmt":"2026-03-25T03:21:16","slug":"jp-pint-%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e6%ba%90%e6%b3%89%e6%89%80%e5%be%97%e7%a8%8e%e3%81%a8%e7%ab%8b%e6%9b%bf%e9%87%91%e3%81%ae%e6%89%b1%e3%81%84","status":"publish","type":"post","link":"https:\/\/www.sambuichi.jp\/?p=16586","title":{"rendered":"JP PINT \u306b\u304a\u3051\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u7acb\u66ff\u91d1\u306e\u6271\u3044"},"content":{"rendered":"<p>Views: 9<\/p><div id=\"header\">\n<h1>JP PINT \u306b\u304a\u3051\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u7acb\u66ff\u91d1\u306e\u6271\u3044<\/h1>\n<div class=\"details\">\n<span id=\"author\" class=\"author\">ChatGPT\uff08\u7de8\u96c6\uff1a\u4e09\u5206\u4e00\u4fe1\u4e4b\uff09<\/span><br \/>\n<span id=\"revdate\">2026-03-25<\/span>\n<\/div>\n<\/div>\n<div id=\"content\">\n<div id=\"preamble\">\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>JP PINT \u3092\u7528\u3044\u3066\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u969b\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u3084\u7acb\u66ff\u91d1\u3092\u3069\u306e\u3088\u3046\u306b\u8868\u73fe\u3059\u3079\u304d\u304b\u306f\u3001\u5b9f\u52d9\u4e0a\u3057\u3070\u3057\u3070\u554f\u984c\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u7d50\u8ad6\u304b\u3089\u3044\u3048\u3070\u3001\u73fe\u884c\u306e Standard Invoice JP PINT \u3067\u306f\u3001\u6d88\u8cbb\u7a0e\u3092\u524d\u63d0\u3068\u3057\u305f\u7a0e\u30e2\u30c7\u30eb\u306f\u6574\u5099\u3055\u308c\u3066\u3044\u308b\u4e00\u65b9\u3067\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u69cb\u9020\u5316\u3057\u3066\u8868\u73fe\u3059\u308b\u5c02\u7528\u9805\u76ee\u306f\u898b\u5f53\u305f\u3089\u306a\u3044\u3002\u305d\u306e\u305f\u3081\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u8acb\u6c42\u66f8\u306e\u8a08\u7b97\u9805\u76ee\u3068\u3057\u3066\u7121\u7406\u306b\u7d44\u307f\u8fbc\u307e\u305a\u3001\u6ce8\u8a18\u3068\u3057\u3066\u6271\u3046\u306e\u304c\u6700\u3082\u6574\u5408\u7684\u3067\u3042\u308b\u3002\u4ed6\u65b9\u3001\u7acb\u66ff\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u53d6\u5f15\u5b9f\u614b\u304c\u771f\u306e\u7acb\u66ff\u3067\u3042\u308b\u306a\u3089\u3070\u3001\u4e0d\u8ab2\u7a0e\u533a\u5206\u306b\u3088\u308b\u8ffd\u52a0\u8acb\u6c42\u3068\u3057\u3066\u69cb\u9020\u5316\u8868\u73fe\u3059\u308b\u4f59\u5730\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u306a\u304a\u3001\u672c\u7a3f\u306f JP PINT \u306e\u4ed5\u69d8\u89e3\u91c8\u3068\u4e00\u822c\u7684\u306a\u7a0e\u52d9\u53d6\u6271\u3044\u306e\u6574\u7406\u3067\u3042\u308a\u3001\u500b\u5225\u53d6\u5f15\u306b\u304a\u3051\u308b\u7a0e\u52d9\u4e0a\u306e\u6700\u7d42\u5224\u65ad\u306f\u3001\u5951\u7d04\u5185\u5bb9\u3001\u53d6\u5f15\u5b9f\u614b\u3001\u53ca\u3073\u7a0e\u7406\u58eb\u7b49\u306e\u5c02\u9580\u5bb6\u5224\u65ad\u306b\u3088\u308b\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u73fe\u884c_jp_pint_\u306e\u524d\u63d0\">1. \u73fe\u884c JP PINT \u306e\u524d\u63d0<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>\u30c7\u30b8\u30bf\u30eb\u5e81\u306e JP PINT \u30da\u30fc\u30b8\u306b\u3088\u308c\u3070\u30012025\u5e7412\u67089\u65e5\u306b <code>Peppol BIS Standard Invoice JP PINT Ver. 1.1.2<\/code> \u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b<a href=\"#ref1\">[1]<\/a>\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u307e\u305f\u3001JP PINT \u306e PINT model for Billing \u3067\u306f\u3001\u65e5\u672c\u304c\u7528\u3044\u308b Japanese Consumption Tax \u306f\u6982\u5ff5\u4e0a VAT \u3068\u540c\u69d8\u306e\u3082\u306e\u3068\u3057\u3066\u6271\u308f\u308c\u3066\u304a\u308a\u3001\u3053\u308c\u304c\u30b3\u30fc\u30c9\u30ea\u30b9\u30c8\u3084\u696d\u52d9\u7528\u8a9e\u306b\u53cd\u6620\u3055\u308c\u3066\u3044\u308b<a href=\"#ref2\">[2]<\/a>\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u306e\u524d\u63d0\u304b\u3089\u5206\u304b\u308b\u306e\u306f\u3001JP PINT \u306f\u6d88\u8cbb\u7a0e\u3092\u4e2d\u5fc3\u3068\u3057\u305f\u8acb\u6c42\u91d1\u984d\u8a08\u7b97\u3084\u7a0e\u533a\u5206\u6574\u7406\u306b\u306f\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u304c\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u3088\u3046\u306a\u652f\u6255\u6642\u63a7\u9664\u7a0e\u984d\u3092\u8acb\u6c42\u66f8\u672c\u4f53\u306e\u69cb\u9020\u5316\u9805\u76ee\u3068\u3057\u3066\u6271\u3046\u8a2d\u8a08\u306b\u306f\u306a\u3063\u3066\u3044\u306a\u3044\u3001\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092_ibt_113_\u3067\u8868\u3059\u3079\u304d\u3067\u306f\u306a\u3044\u7406\u7531\">2. \u6e90\u6cc9\u6240\u5f97\u7a0e\u3092 IBT-113 \u3067\u8868\u3059\u3079\u304d\u3067\u306f\u306a\u3044\u7406\u7531<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>JP PINT \u306e semantic model \u3067\u306f\u3001IBT-113 Paid amount \u306f\u300c\u4e8b\u524d\u306b\u652f\u6255\u308f\u308c\u305f\u91d1\u984d\u306e\u5408\u8a08\u300d\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b<a href=\"#ref3\">[3]<\/a>\u3002<br \/>\nDocument totals \u306e\u8aac\u660e\u3067\u3082\u3001IBT-113 \u306f <code>The sum of amounts which have been paid in advance.<\/code> \u3068\u3055\u308c\u3066\u3044\u308b<a href=\"#ref4\">[4]<\/a>\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u3053\u306b\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u3092\u5165\u308c\u3066\u3057\u307e\u3046\u3068\u3001\u4ed5\u69d8\u4e0a\u306f\u300c\u3059\u3067\u306b\u524d\u6255\u3044\u3055\u308c\u305f\u91d1\u984d\u300d\u3068\u8aad\u307e\u308c\u3066\u3057\u307e\u3046\u3002\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u3001\u8acb\u6c42\u524d\u306b\u652f\u6255\u6e08\u307f\u306e\u91d1\u984d\u3067\u306f\u306a\u304f\u3001\u652f\u6255\u6642\u306b\u6cd5\u4ee4\u306b\u57fa\u3065\u304d\u63a7\u9664\u3055\u308c\u308b\u7a0e\u984d\u3067\u3042\u308b\u3002\u3088\u3063\u3066\u3001IBT-113 \u3092\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u8868\u73fe\u306b\u6d41\u7528\u3059\u308b\u306e\u306f\u9069\u5f53\u3067\u306f\u306a\u3044\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092_allowance_\u3068\u3057\u3066\u6271\u3046\u3079\u304d\u3067\u306f\u306a\u3044\u7406\u7531\">3. \u6e90\u6cc9\u6240\u5f97\u7a0e\u3092 allowance \u3068\u3057\u3066\u6271\u3046\u3079\u304d\u3067\u306f\u306a\u3044\u7406\u7531<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>\u4e00\u898b\u3059\u308b\u3068\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092 document level allowance \u3068\u3057\u3066\u8868\u73fe\u3059\u308c\u3070\u3001\u6700\u7d42\u7684\u306a\u632f\u8fbc\u984d\u306b\u8fd1\u3044\u8a08\u7b97\u7d50\u679c\u3092\u4f5c\u308c\u305d\u3046\u306b\u898b\u3048\u308b\u3002\u3057\u304b\u3057\u3001JP PINT \u306b\u304a\u3051\u308b allowance \/ charge \u306f\u3001\u8acb\u6c42\u66f8\u5408\u8a08\u8a08\u7b97\u306b\u7d44\u307f\u8fbc\u307e\u308c\u308b\u8acb\u6c42\u5bfe\u4fa1\u306e\u8abf\u6574\u9805\u76ee\u3067\u3042\u308a\u3001\u7a0e\u533a\u5206\u3082\u6301\u3064<a href=\"#ref2\">[2]<\/a>\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u3001allowance \u3092\u4f7f\u3046\u3068\u3001\u610f\u5473\u3068\u3057\u3066\u306f\u300c\u8acb\u6c42\u5bfe\u4fa1\u305d\u306e\u3082\u306e\u3092\u6e1b\u984d\u3057\u305f\u300d\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3057\u304b\u3057\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u5024\u5f15\u304d\u3067\u306f\u306a\u3044\u3002\u58f2\u8cb7\u3084\u5f79\u52d9\u63d0\u4f9b\u306e\u5bfe\u4fa1\u304c\u6e1b\u984d\u3055\u308c\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u652f\u6255\u6bb5\u968e\u3067\u6cd5\u4ee4\u306b\u57fa\u3065\u304d\u63a7\u9664\u3055\u308c\u308b\u7a0e\u984d\u3067\u3042\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u8acb\u6c42\u5bfe\u4fa1\u306e\u6e1b\u984d\u3068\u3057\u3066\u6271\u3046 allowance \/ charge \u306e\u30e2\u30c7\u30eb\u3068\u306f\u6027\u8cea\u304c\u4e00\u81f4\u3057\u306a\u3044\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3055\u3089\u306b\u3001JP PINT \u3067\u306f document level allowance \u3084 document level charge \u306b\u5bfe\u3057\u3066\u3082\u7a0e\u533a\u5206\u304c\u4e0e\u3048\u3089\u308c\u3001\u7a0e\u5185\u8a33\u3068\u306e\u6574\u5408\u304c\u6c42\u3081\u3089\u308c\u308b\u3002\u4f8b\u3048\u3070 <code>Not subject to tax<\/code> \u3092\u7528\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5bfe\u5fdc\u3059\u308b tax breakdown \u306b\u540c\u3058\u7a0e\u533a\u5206\u3092\u7acb\u3066\u3001\u7a0e\u7387\u3092\u6301\u305f\u305a\u3001\u7a0e\u984d\u306f 0 \u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<a href=\"#ref6\">[6]<\/a>\u3002<br \/>\n\u3053\u306e\u69cb\u9020\u306f\u3001\u3042\u304f\u307e\u3067\u8acb\u6c42\u66f8\u4e0a\u306e\u91d1\u984d\u8981\u7d20\u3092\u8ab2\u7a0e\u533a\u5206\u3054\u3068\u306b\u6574\u7406\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3042\u308a\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u3044\u3046\u5225\u7a2e\u306e\u7a0e\u76ee\u3092\u8868\u3059\u305f\u3081\u306e\u3082\u306e\u3067\u306f\u306a\u3044\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u6d88\u8cbb\u7a0e\u3068\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u5225\u3005\u306b\u8a08\u7b97\u3059\u308b\">4. \u6d88\u8cbb\u7a0e\u3068\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u5225\u3005\u306b\u8a08\u7b97\u3059\u308b<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>\u3053\u3053\u3067\u91cd\u8981\u306a\u306e\u306f\u3001\u6d88\u8cbb\u7a0e\u3068\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u3001\u540c\u3058\u300c\u5dee\u5f15\u304d\u5f8c\u306e\u91d1\u984d\u300d\u304b\u3089\u9006\u7b97\u3057\u3066\u4e00\u4f53\u7684\u306b\u6c42\u3081\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u305d\u308c\u305e\u308c\u5225\u306e\u8003\u3048\u65b9\u3067\u8a08\u7b97\u3059\u308b\u3068\u3044\u3046\u70b9\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u56fd\u7a0e\u5e81\u306e\u8aac\u660e\u306b\u3088\u308c\u3070\u3001\u5f01\u8b77\u58eb\u3084\u7a0e\u7406\u58eb\u306a\u3069\u306b\u5831\u916c\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d\u306f\u539f\u5247\u3068\u3057\u3066\u6d88\u8cbb\u7a0e\u7b49\u8fbc\u307f\u306e\u91d1\u984d\u3067\u3042\u308b<a href=\"#ref8\">[8]<\/a>\u3002<br \/>\n\u305f\u3060\u3057\u3001\u8acb\u6c42\u66f8\u7b49\u306b\u304a\u3044\u3066\u5831\u916c\u30fb\u6599\u91d1\u7b49\u306e\u91d1\u984d\u3068\u6d88\u8cbb\u7a0e\u7b49\u306e\u984d\u3068\u304c\u660e\u78ba\u306b\u533a\u5206\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u6d88\u8cbb\u7a0e\u7b49\u3092\u9664\u3044\u305f\u5831\u916c\u30fb\u6599\u91d1\u7b49\u306e\u91d1\u984d\u306e\u307f\u3092\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u3057\u3066\u5dee\u3057\u652f\u3048\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u308b<a href=\"#ref8\">[8]<\/a>\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u307e\u305f\u3001\u56fd\u7a0e\u5e81\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u3068\u306f\u58f2\u624b\u304c\u8cb7\u624b\u306b\u5bfe\u3057\u6b63\u78ba\u306a\u9069\u7528\u7a0e\u7387\u3084\u6d88\u8cbb\u7a0e\u984d\u7b49\u3092\u4f1d\u3048\u308b\u305f\u3081\u306e\u624b\u6bb5\u3067\u3042\u308b\u3068\u8aac\u660e\u3057\u3066\u3044\u308b<a href=\"#ref7\">[7]<\/a>\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u8acb\u6c42\u66f8\u306e\u8003\u3048\u65b9\u3068\u3057\u3066\u306f\u3001\u307e\u305a\u5831\u916c\u53c8\u306f\u5bfe\u4fa1\u306b\u5bfe\u3057\u3066\u6d88\u8cbb\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3001\u305d\u306e\u5f8c\u306b\u6cd5\u4ee4\u306b\u57fa\u3065\u304f\u652f\u6255\u6642\u63a7\u9664\u3068\u3057\u3066\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u3092\u5225\u9014\u8a08\u7b97\u3059\u308b\u3001\u3068\u3044\u3046\u9806\u5e8f\u3067\u7406\u89e3\u3059\u308b\u306e\u304c\u81ea\u7136\u3067\u3042\u308b\u3002\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u3092\u6e1b\u984d\u3059\u308b\u5024\u5f15\u304d\u3067\u306f\u306a\u304f\u3001\u652f\u6255\u6642\u306b\u5dee\u3057\u5f15\u304b\u308c\u308b\u7a0e\u984d\u3060\u304b\u3089\u3067\u3042\u308b<a href=\"#ref8\">[8]<\/a>\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u4f8b\u3048\u3070\u3001\u5831\u916c\u984d 100,000 \u5186\u3001\u6d88\u8cbb\u7a0e\u984d 10,000 \u5186\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u7387 10.21% \u306e\u5834\u5408\u3001\u8acb\u6c42\u66f8\u4e0a\u306e\u6574\u7406\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u5c0f\u8a08\uff08\u7a0e\u629c\uff09: 100,000 \u5186<\/p>\n<\/li>\n<li>\n<p>\u6d88\u8cbb\u7a0e\uff0810%\uff09: 10,000 \u5186<\/p>\n<\/li>\n<li>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d: 10,210 \u5186<\/p>\n<\/li>\n<li>\n<p>\u5dee\u5f15\u652f\u6255\u984d: 99,790 \u5186<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u306e\u5834\u5408\u300199,790 \u5186\u3068\u3044\u3046\u652f\u6255\u984d\u3092\u8d77\u70b9\u306b\u3057\u3066\u6d88\u8cbb\u7a0e\u3092\u9006\u7b97\u3059\u308b\u306e\u3067\u306f\u306a\u3044\u3002100,000 \u5186\u3068\u3044\u3046\u5831\u916c\u984d\u306b\u5bfe\u3057\u3066\u6d88\u8cbb\u7a0e 10,000 \u5186\u3092\u8a08\u7b97\u3057\u3001\u5225\u9014\u3001\u5831\u916c\u984d 100,000 \u5186\u306b\u5bfe\u3057\u3066\u6e90\u6cc9\u6240\u5f97\u7a0e 10,210 \u5186\u3092\u8a08\u7b97\u3057\u3001\u305d\u306e\u7d50\u679c\u3068\u3057\u3066\u6700\u7d42\u7684\u306a\u652f\u6255\u984d\u304c 99,790 \u5186\u306b\u306a\u308b\u3001\u3068\u3044\u3046\u7406\u89e3\u3067\u3042\u308b<a href=\"#ref8\">[8]<\/a>\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u306e\u70b9\u304b\u3089\u3082\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092 allowance \u306b\u5165\u308c\u308b\u3068\u3001\u305f\u3068\u3048\u5dee\u5f15\u652f\u6255\u984d\u304c\u6570\u5024\u4e0a\u306f\u5408\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u306e allowance \u306f\u300c\u8acb\u6c42\u5bfe\u4fa1\u306e\u6e1b\u984d\u300d\u3092\u610f\u5473\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u652f\u6255\u6642\u63a7\u9664\u3067\u3042\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u610f\u5473\u3068\u306f\u4e00\u81f4\u3057\u306a\u3044\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f_ibt_022_invoice_note_\u306b\u8a18\u8f09\u3059\u308b\u306e\u304c\u6574\u5408\u7684\">5. \u6e90\u6cc9\u6240\u5f97\u7a0e\u306f IBT-022 Invoice note \u306b\u8a18\u8f09\u3059\u308b\u306e\u304c\u6574\u5408\u7684<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>\u3053\u306e\u305f\u3081\u3001\u73fe\u884c JP PINT \u3067\u6700\u3082\u6574\u5408\u7684\u306a\u6271\u3044\u306f\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092 IBT-022 Invoice note \u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u3067\u3042\u308b\u3002JP PINT \u306e semantic model \u3067\u306f\u3001IBT-022 \u306f <code>0..1<\/code> \u3067\u3042\u308a\u3001<code>A textual note that gives unstructured information that is relevant to the Invoice as a whole.<\/code> \u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b<a href=\"#ref3\">[3]<\/a><a href=\"#ref5\">[5]<\/a>\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3064\u307e\u308a\u3001IBT-022 \u306f\u81ea\u52d5\u8a08\u7b97\u306b\u7528\u3044\u308b\u9805\u76ee\u3067\u306f\u306a\u304f\u3001\u8acb\u6c42\u66f8\u5168\u4f53\u306b\u95a2\u3059\u308b\u975e\u69cb\u9020\u306e\u88dc\u8db3\u8aac\u660e\u3092\u8a18\u8f09\u3059\u308b\u305f\u3081\u306e\u9805\u76ee\u3067\u3042\u308b\u3002\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u3088\u3046\u306b\u3001\u73fe\u884c JP PINT \u3067\u306f\u5c02\u7528\u69cb\u9020\u9805\u76ee\u304c\u306a\u3044\u304c\u3001\u53d7\u4fe1\u5074\u3078\u4f1d\u9054\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u60c5\u5831\u3092\u6ce8\u8a18\u3059\u308b\u5834\u6240\u3068\u3057\u3066\u306f\u3001\u3053\u306e\u9805\u76ee\u304c\u6700\u3082\u81ea\u7136\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u30a4\u30e1\u30fc\u30b8\">6. \u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u30a4\u30e1\u30fc\u30b8<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>\u4e00\u822c\u7684\u306a\u8acb\u6c42\u66f8\u306e\u898b\u305b\u65b9\u3068\u3057\u3066\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u8a18\u8f09\u3059\u308b\u3068\u5206\u304b\u308a\u3084\u3059\u3044\u3002<\/p>\n<\/div>\n<div class=\"listingblock\">\n<div class=\"content\">\n<pre>\u8acb\u6c42\u91d1\u984d\uff1a99,790\u5186\r\n\r\n\u30fb\u5c0f\u8a08\uff08\u7a0e\u629c\uff09\uff1a100,000\u5186\r\n\u30fb\u6d88\u8cbb\u7a0e\uff0810%\uff09\uff1a10,000\u5186\r\n\u30fb\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\uff1a\u25b210,210\u5186\r\n\u30fb\u5dee\u5f15\u652f\u6255\u984d\uff1a99,790\u5186<\/pre>\n<\/div>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u306e\u3088\u3046\u306b\u8a18\u8f09\u3059\u308c\u3070\u3001\u6d88\u8cbb\u7a0e\u984d\u3068\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u304c\u5225\u3005\u306e\u30ed\u30b8\u30c3\u30af\u3067\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u660e\u78ba\u306b\u306a\u308b\u3002\u9069\u683c\u8acb\u6c42\u66f8\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u306e\u306f\u3001\u6d88\u8cbb\u7a0e\u984d\u7b49\u3092\u6b63\u78ba\u306b\u4f1d\u3048\u308b\u3053\u3068\u3067\u3042\u308a\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u305d\u306e\u5f8c\u6bb5\u306e\u652f\u6255\u63a7\u9664\u3068\u3057\u3066\u6574\u7406\u3057\u3066\u793a\u3059\u306e\u304c\u5206\u304b\u308a\u3084\u3059\u3044<a href=\"#ref7\">[7]<\/a>\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u7acb\u66ff\u91d1\u306f\u69cb\u9020\u5316\u8868\u73fe\u306e\u4f59\u5730\u304c\u3042\u308b\">7. \u7acb\u66ff\u91d1\u306f\u69cb\u9020\u5316\u8868\u73fe\u306e\u4f59\u5730\u304c\u3042\u308b<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u7acb\u66ff\u91d1\u306f\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u306f\u7570\u306a\u308a\u3001Standard Invoice \u4e0a\u3067\u69cb\u9020\u5316\u8868\u73fe\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002JP PINT \u3067\u306f\u3001\u8acb\u6c42\u660e\u7d30\u3084 document level charge \u306b <code>O<\/code>\u3001\u3059\u306a\u308f\u3061 <code>Not subject to tax<\/code> \u3092\u7528\u3044\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u305d\u306e\u5834\u5408\u306f\u5bfe\u5fdc\u3059\u308b tax breakdown \u306b\u3082 <code>O<\/code> \u3092\u8a2d\u5b9a\u3057\u3001\u7a0e\u7387\u306f\u4ed8\u3051\u305a\u3001\u7a0e\u984d\u306f 0 \u3068\u3059\u308b<a href=\"#ref6\">[6]<\/a>\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p><a href=\"https:\/\/docs.peppol.eu\/poac\/jp\/2025-Q4\/pint-jp\/trn-invoice\/rule\/aligned-ibrp-037-jp\/\" class=\"bare\">ALIGNED IBRP 037 JP<\/a><\/p>\n<\/div>\n<div class=\"imageblock\">\n<div class=\"content\">\n<a href=\"https:\/\/docs.peppol.eu\/poac\/jp\/2025-Q4\/pint-jp\/trn-invoice\/rule\/aligned-ibrp-037-jp\/\" class=\"bare\"><br \/>\n<img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2026\/03\/ALIGNED-IBRP-037-JP.png\" alt=\"ALIGNED IBRP 037 JP\"><\/a>\n<\/div>\n<\/div>\n<div class=\"paragraph\">\n<p>\u4f8b\u3048\u3070\u3001\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u306f\u7acb\u66ff\u306e\u5019\u88dc\u3068\u306a\u308a\u5f97\u308b\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u5546\u54c1\u306e\u767a\u9001\u6642\u306b\u3001\u672c\u6765\u306f\u8cb7\u3044\u624b\u304c\u8ca0\u62c5\u3059\u308b\u9001\u6599\u3092\u9001\u308a\u4e3b\u304c\u4e00\u6642\u7684\u306b\u652f\u6255\u3063\u305f\u5834\u5408<\/p>\n<\/li>\n<li>\n<p>\u53d6\u5f15\u5148\u304c\u8ca0\u62c5\u3059\u308b\u5951\u7d04\u306b\u306a\u3063\u3066\u3044\u308b\u624b\u6570\u6599\u3092\u4ee3\u884c\u3057\u3066\u652f\u6255\u3063\u305f\u5834\u5408<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u306e\u3088\u3046\u306a\u771f\u306e\u7acb\u66ff\u3067\u3042\u308c\u3070\u3001\u4e0d\u8ab2\u7a0e\u306e\u8ffd\u52a0\u8acb\u6c42\u3068\u3057\u3066\u8acb\u6c42\u66f8\u306b\u69cb\u9020\u5316\u3057\u3066\u8a18\u8f09\u3059\u308b\u3053\u3068\u306f\u4ed5\u69d8\u4e0a\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u65b0\u8eca\u8cfc\u5165\u6642\u306e\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\u306e\u6271\u3044\">8. \u65b0\u8eca\u8cfc\u5165\u6642\u306e\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\u306e\u6271\u3044<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>\u7acb\u66ff\u91d1\u306e\u5177\u4f53\u4f8b\u3068\u3057\u3066\u3001\u65b0\u8eca\u8cfc\u5165\u6642\u306e\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\u304c\u3042\u308b\u3002\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\u306f\u56fd\u7a0e\u3067\u3042\u308a\u3001\u56fd\u7a0e\u5e81\u306e\u8aac\u660e\u306b\u3088\u308c\u3070\u3001\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306f\u81ea\u52d5\u8eca\u691c\u67fb\u8a3c\u306e\u4ea4\u4ed8\u7b49\u3092\u53d7\u3051\u308b\u8005\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u65b0\u8eca\u8cfc\u5165\u6642\u306b\u8ca9\u58f2\u5e97\u304c\u767b\u9332\u624b\u7d9a\u306e\u4e00\u74b0\u3068\u3057\u3066\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\u3092\u7d0d\u4ed8\u3057\u3001\u305d\u306e\u5b9f\u8cbb\u3092\u8cb7\u3044\u624b\u306b\u8acb\u6c42\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u8ca9\u58f2\u5e97\u81ea\u8eab\u306e\u5bfe\u4fa1\u3067\u306f\u306a\u304f\u3001\u8cb7\u3044\u624b\u304c\u672c\u6765\u8ca0\u62c5\u3059\u3079\u304d\u6cd5\u5b9a\u8cbb\u7528\u3092\u7acb\u66ff\u6255\u3044\u3057\u3066\u3044\u308b\u69cb\u56f3\u3068\u3057\u3066\u7406\u89e3\u3057\u3084\u3059\u3044<a href=\"#ref9\">[9]<\/a>\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u306e\u305f\u3081\u3001\u8ca9\u58f2\u5e97\u304c\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\u3092\u5b9f\u8cbb\u305d\u306e\u307e\u307e\u3067\u533a\u5206\u3057\u3066\u8acb\u6c42\u3057\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001JP PINT \u4e0a\u306f\u7acb\u66ff\u6cd5\u5b9a\u8cbb\u7528\u3068\u3057\u3066 <code>O (Not subject to tax)<\/code> \u3067\u8868\u73fe\u3059\u308b\u306e\u304c\u81ea\u7136\u3067\u3042\u308b\u3002\u3053\u308c\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u304c\u3001\u56fd\u5185\u306b\u304a\u3044\u3066\u4e8b\u696d\u8005\u304c\u4e8b\u696d\u3068\u3057\u3066\u5bfe\u4fa1\u3092\u5f97\u3066\u884c\u3046\u53d6\u5f15\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u307f\u3066\u3082\u3001\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\u305d\u306e\u3082\u306e\u306f\u8ca9\u58f2\u5e97\u306e\u5f79\u52d9\u63d0\u4f9b\u306e\u5bfe\u4fa1\u3067\u306f\u306a\u304f\u3001\u8cb7\u3044\u624b\u8ca0\u62c5\u306e\u6cd5\u5b9a\u8cbb\u7528\u306e\u7cbe\u7b97\u3068\u3057\u3066\u6574\u7406\u3057\u3084\u3059\u3044\u305f\u3081\u3067\u3042\u308b<a href=\"#ref10\">[10]<\/a>\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u5b9f\u52d9\u4e0a\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u3001\u8eca\u4e21\u672c\u4f53\u3084\u624b\u6570\u6599\u3068\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\u3092\u5206\u3051\u3066\u8a18\u8f09\u3059\u308b\u306e\u304c\u5206\u304b\u308a\u3084\u3059\u3044\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u8eca\u4e21\u672c\u4f53\u4fa1\u683c: <code>S (10%)<\/code><\/p>\n<\/li>\n<li>\n<p>\u4ed8\u5c5e\u54c1: <code>S (10%)<\/code><\/p>\n<\/li>\n<li>\n<p>\u767b\u9332\u4ee3\u884c\u624b\u6570\u6599: <code>S (10%)<\/code><\/p>\n<\/li>\n<li>\n<p>\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e: <code>O (Not subject to tax)<\/code><\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u3053\u3067\u91cd\u8981\u306a\u306e\u306f\u3001\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\u305d\u306e\u3082\u306e\u3068\u3001\u8ca9\u58f2\u5e97\u306e\u767b\u9332\u4ee3\u884c\u624b\u6570\u6599\u3068\u306f\u5225\u3067\u3042\u308b\u3068\u3044\u3046\u70b9\u3067\u3042\u308b\u3002\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\u306f\u7acb\u66ff\u6cd5\u5b9a\u8cbb\u7528\u3068\u3057\u3066 <code>O<\/code> \u533a\u5206\u3067\u6574\u7406\u3057\u3084\u3059\u3044\u304c\u3001\u767b\u9332\u4ee3\u884c\u624b\u6570\u6599\u3084\u7d0d\u8eca\u624b\u6570\u6599\u306f\u8ca9\u58f2\u5e97\u306b\u3088\u308b\u5f79\u52d9\u63d0\u4f9b\u306e\u5bfe\u4fa1\u3067\u3042\u308b\u305f\u3081\u3001\u901a\u5e38\u306f\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3057\u3066\u5206\u3051\u3066\u6271\u3046\u3079\u304d\u3067\u3042\u308b<a href=\"#ref9\">[9]<\/a><a href=\"#ref6\">[6]<\/a>\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u305f\u3060\u3057\u7acb\u66ff\u91d1\u304b\u3069\u3046\u304b\u306f\u7a0e\u52d9\u4e0a\u306e\u5b9f\u4f53\u5224\u5b9a\u304c\u5148\">9. \u305f\u3060\u3057\u3001\u7acb\u66ff\u91d1\u304b\u3069\u3046\u304b\u306f\u7a0e\u52d9\u4e0a\u306e\u5b9f\u4f53\u5224\u5b9a\u304c\u5148<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>\u3082\u3063\u3068\u3082\u3001\u9001\u6599\u3084\u624b\u6570\u6599\u3068\u3044\u3046\u540d\u79f0\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u308c\u3060\u3051\u3067\u76f4\u3061\u306b <code>O<\/code> \u533a\u5206\u306b\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3002\u5358\u306a\u308b\u5b9f\u8cbb\u306e\u7acb\u66ff\u3067\u3042\u308a\u3001\u8cb7\u3044\u624b\u8ca0\u62c5\u5206\u3092\u56de\u53ce\u3057\u3066\u3044\u308b\u306b\u3059\u304e\u306a\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u4e0d\u8ab2\u7a0e\u306e\u5019\u88dc\u3068\u306a\u308b\u3002\u3057\u304b\u3057\u3001\u81ea\u793e\u304c\u63d0\u4f9b\u3059\u308b\u5f79\u52d9\u306e\u5bfe\u4fa1\u306e\u4e00\u90e8\u3068\u3057\u3066\u8acb\u6c42\u3057\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u305d\u308c\u306f\u7acb\u66ff\u3067\u306f\u306a\u304f\u3001\u8ab2\u7a0e\u5bfe\u8c61\u53d6\u5f15\u306e\u4e00\u90e8\u3068\u3057\u3066\u6271\u3046\u3079\u304d\u5834\u5408\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3064\u307e\u308a\u3001JP PINT \u304c\u5b9a\u3081\u308b\u306e\u306f\u8868\u73fe\u65b9\u6cd5\u3067\u3042\u308a\u3001\u305d\u306e\u91d1\u984d\u304c\u672c\u5f53\u306b\u7acb\u66ff\u3068\u3057\u3066\u4e0d\u8ab2\u7a0e\u6271\u3044\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u5951\u7d04\u5185\u5bb9\u3068\u53d6\u5f15\u5b9f\u614b\u306b\u57fa\u3065\u304f\u7a0e\u52d9\u4e0a\u306e\u5224\u65ad\u4e8b\u9805\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u5b9f\u52d9\u4e0a\u306e\u8868\u73fe\u65b9\u6cd5\">10. \u5b9f\u52d9\u4e0a\u306e\u8868\u73fe\u65b9\u6cd5<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>\u4ed5\u69d8\u4e0a\u306f\u3001\u7acb\u66ff\u91d1\u3092 invoice line \u3068\u3057\u3066\u8a18\u8f09\u3059\u308b\u3053\u3068\u3082\u3001document level charge \u3068\u3057\u3066\u8a18\u8f09\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3042\u308b\u3002\u3082\u3063\u3068\u3082\u3001\u5f8c\u7d9a\u51e6\u7406\u3084\u53d7\u4fe1\u5074\u3067\u306e\u78ba\u8a8d\u5bb9\u6613\u6027\u3092\u8003\u3048\u308b\u3068\u3001\u7acb\u66ff\u5206\u306f\u660e\u7d30\u884c\u3068\u3057\u3066\u5206\u3051\u3066\u8a18\u8f09\u3059\u308b\u65b9\u304c\u5206\u304b\u308a\u3084\u3059\u3044\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u4e00\u65b9\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u884c JP PINT \u306e\u7bc4\u56f2\u3067\u306f\u69cb\u9020\u5316\u8868\u73fe\u306e\u53d7\u3051\u76bf\u304c\u306a\u3044\u305f\u3081\u3001\u8acb\u6c42\u66f8\u8a08\u7b97\u9805\u76ee\u306b\u306f\u7d44\u307f\u8fbc\u307e\u305a\u3001Invoice note \u306b\u6ce8\u8a18\u3059\u308b\u306e\u304c\u3088\u3044\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u307e\u3068\u3081\">11. \u307e\u3068\u3081<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>\u73fe\u884c\u306e Standard Invoice JP PINT \u3067\u306f\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u69cb\u9020\u5316\u3057\u3066\u8868\u73fe\u3059\u308b\u5c02\u7528\u9805\u76ee\u306f\u5b58\u5728\u3057\u306a\u3044\u3002IBT-113 \u306f\u524d\u6255\u91d1\u3067\u3042\u308a\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u5165\u308c\u308b\u7528\u9014\u306b\u306f\u9069\u3055\u306a\u3044\u3002\u307e\u305f\u3001allowance \u306f\u8acb\u6c42\u5bfe\u4fa1\u305d\u306e\u3082\u306e\u306e\u6e1b\u984d\u3068\u3057\u3066\u6a5f\u80fd\u3059\u308b\u305f\u3081\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u8868\u73fe\u306b\u7528\u3044\u308b\u306e\u3082\u9069\u5f53\u3067\u306f\u306a\u3044<a href=\"#ref3\">[3]<\/a><a href=\"#ref2\">[2]<\/a>\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u6d88\u8cbb\u7a0e\u3068\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u3001\u305d\u308c\u305e\u308c\u5225\u306e\u8003\u3048\u65b9\u3067\u8a08\u7b97\u3055\u308c\u308b\u3002\u9069\u683c\u8acb\u6c42\u66f8\u3067\u306f\u3001\u307e\u305a\u5bfe\u4fa1\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u7a0e\u984d\u3092\u6b63\u78ba\u306b\u793a\u3057\u3001\u305d\u306e\u5f8c\u6bb5\u3067\u652f\u6255\u6642\u63a7\u9664\u3068\u3057\u3066\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u304c\u5dee\u3057\u5f15\u304b\u308c\u308b\u3068\u7406\u89e3\u3059\u3079\u304d\u3067\u3042\u308b<a href=\"#ref7\">[7]<\/a><a href=\"#ref8\">[8]<\/a>\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u72b6\u3067\u306f IBT-022 Invoice note \u306b\u8a18\u8f09\u3059\u308b\u6271\u3044\u304c\u6700\u3082\u6574\u5408\u7684\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u7acb\u66ff\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u771f\u306e\u7acb\u66ff\u3068\u3057\u3066\u8acb\u6c42\u3059\u308b\u3082\u306e\u3067\u3042\u308c\u3070\u3001Standard Invoice \u4e0a\u3067\u660e\u7d30\u884c\u53c8\u306f document level charge \u3068\u3057\u3066\u8a08\u4e0a\u3057\u3001\u7a0e\u533a\u5206\u3092 <code>O (Not subject to tax)<\/code> \u3068\u3059\u308b\u65b9\u6cd5\u306f\u4ed5\u69d8\u4e0a\u53ef\u80fd\u3067\u3042\u308b\u3002\u3053\u306e\u5834\u5408\u3001\u5bfe\u5fdc\u3059\u308b tax breakdown \u3082 <code>O<\/code> \u3068\u3057\u3001\u7a0e\u984d\u306f 0 \u3068\u306a\u308b<a href=\"#ref6\">[6]<\/a>\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u65b0\u8eca\u8cfc\u5165\u6642\u306e\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\u306f\u3001\u305d\u306e\u4ee3\u8868\u4f8b\u3067\u3042\u308b\u3002\u8ca9\u58f2\u5e97\u304c\u767b\u9332\u624b\u7d9a\u306e\u4e00\u74b0\u3068\u3057\u3066\u3053\u308c\u3092\u7acb\u66ff\u7d0d\u4ed8\u3057\u3001\u305d\u306e\u5b9f\u8cbb\u3092\u8cb7\u3044\u624b\u306b\u8acb\u6c42\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u7acb\u66ff\u6cd5\u5b9a\u8cbb\u7528\u3068\u3057\u3066 <code>O<\/code> \u533a\u5206\u3067\u6574\u7406\u3057\u3084\u3059\u3044\u3002\u4ed6\u65b9\u3001\u767b\u9332\u4ee3\u884c\u624b\u6570\u6599\u7b49\u306e\u8ca9\u58f2\u5e97\u81ea\u8eab\u306e\u5f79\u52d9\u5bfe\u4fa1\u306f\u3001\u3053\u308c\u3068\u5206\u3051\u3066\u901a\u5e38\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3057\u3066\u6271\u3046\u3079\u304d\u3067\u3042\u308b<a href=\"#ref9\">[9]<\/a><a href=\"#ref10\">[10]<\/a>\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u305f\u3060\u3057\u3001\u305d\u306e\u91d1\u984d\u304c\u672c\u5f53\u306b\u7acb\u66ff\u3068\u3057\u3066 <code>O<\/code> \u6271\u3044\u3067\u304d\u308b\u304b\u3001\u305d\u308c\u3068\u3082\u81ea\u793e\u63d0\u4f9b\u5f79\u52d9\u306e\u5bfe\u4fa1\u306e\u4e00\u90e8\u3068\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u304b\u306f\u3001\u5951\u7d04\u5185\u5bb9\u3068\u53d6\u5f15\u5b9f\u614b\u306b\u5fdc\u3058\u3066\u5224\u65ad\u3059\u3079\u304d\u3067\u3042\u308b\u3002\u5b9f\u52d9\u4e0a\u306f\u3001\u6ce8\u8a18\u3060\u3051\u3067\u6e08\u307e\u305b\u308b\u3088\u308a\u3082\u3001\u7acb\u66ff\u5206\u306f\u660e\u7d30\u3068\u3057\u3066\u5206\u3051\u3066\u8868\u73fe\u3059\u308b\u65b9\u304c\u5f8c\u7d9a\u51e6\u7406\u4e0a\u3082\u6271\u3044\u3084\u3059\u3044\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u53c2\u8003\u6587\u732e\">\u53c2\u8003\u6587\u732e<\/h2>\n<div class=\"sectionbody\">\n<div class=\"ulist bibliography\">\n<ul class=\"bibliography\">\n<li>\n<p><a id=\"ref1\"><\/a>[1] \u30c7\u30b8\u30bf\u30eb\u5e81\u300cJP PINT\u300d<br \/>\n<a href=\"https:\/\/www.digital.go.jp\/policies\/electronic_invoice\" class=\"bare\">https:\/\/www.digital.go.jp\/policies\/electronic_invoice<\/a><\/p>\n<\/li>\n<li>\n<p><a id=\"ref2\"><\/a>[2] Peppol International (PINT) model for Billing<br \/>\n<a href=\"https:\/\/docs.peppol.eu\/poac\/jp\/pint-jp-ntr\/bis\/\" class=\"bare\">https:\/\/docs.peppol.eu\/poac\/jp\/pint-jp-ntr\/bis\/<\/a><\/p>\n<\/li>\n<li>\n<p><a id=\"ref3\"><\/a>[3] Semantic model | Peppol Specifications for Japan implementation of PINT<br \/>\n<a href=\"https:\/\/docs.peppol.eu\/poac\/jp\/pint-jp\/trn-invoice\/semantic-model\/\" class=\"bare\">https:\/\/docs.peppol.eu\/poac\/jp\/pint-jp\/trn-invoice\/semantic-model\/<\/a><\/p>\n<\/li>\n<li>\n<p><a id=\"ref4\"><\/a>[4] DOCUMENT TOTALS | Peppol Specifications for Japan implementation of PINT<br \/>\n<a href=\"https:\/\/docs.peppol.eu\/poac\/jp\/pint-jp\/trn-invoice\/semantic-model\/ibg-22\/\" class=\"bare\">https:\/\/docs.peppol.eu\/poac\/jp\/pint-jp\/trn-invoice\/semantic-model\/ibg-22\/<\/a><\/p>\n<\/li>\n<li>\n<p><a id=\"ref5\"><\/a>[5] Invoice note | Peppol Specifications for Japan implementation of PINT<br \/>\n<a href=\"https:\/\/docs.peppol.eu\/poac\/jp\/pint-jp\/trn-invoice\/semantic-model\/ibt-022\/\" class=\"bare\">https:\/\/docs.peppol.eu\/poac\/jp\/pint-jp\/trn-invoice\/semantic-model\/ibt-022\/<\/a><\/p>\n<\/li>\n<li>\n<p><a id=\"ref6\"><\/a>[6] Japanese jurisdiction specific PINT rules | Peppol Specifications for Japan implementation of PINT<br \/>\n<a href=\"https:\/\/docs.peppol.eu\/poac\/jp\/pint-jp\/trn-invoice\/rule\/PINT-jurisdiction-aligned-rules\/\" class=\"bare\">https:\/\/docs.peppol.eu\/poac\/jp\/pint-jp\/trn-invoice\/rule\/PINT-jurisdiction-aligned-rules\/<\/a><\/p>\n<\/li>\n<li>\n<p><a id=\"ref7\"><\/a>[7] \u56fd\u7a0e\u5e81\u300cNo.6498 \u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff09\u300d<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6498.htm\" class=\"bare\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6498.htm<\/a><\/p>\n<\/li>\n<li>\n<p><a id=\"ref8\"><\/a>[8] \u56fd\u7a0e\u5e81\u300cNo.6929 \u6d88\u8cbb\u7a0e\u7b49\u3068\u6e90\u6cc9\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u300d<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6929.htm\" class=\"bare\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6929.htm<\/a><\/p>\n<\/li>\n<li>\n<p><a id=\"ref9\"><\/a>[9] \u56fd\u7a0e\u5e81\u300cNo.7192 \u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\u306e\u3042\u3089\u307e\u3057\u300d<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7192.htm\" class=\"bare\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7192.htm<\/a><\/p>\n<\/li>\n<li>\n<p><a id=\"ref10\"><\/a>[10] \u56fd\u7a0e\u5e81\u300cNo.6209 \u975e\u8ab2\u7a0e\u3068\u4e0d\u8ab2\u7a0e\u306e\u9055\u3044\u300d<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6209.htm\" class=\"bare\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6209.htm<\/a><\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"footer\">\n<div id=\"footer-text\">\nLast updated 2026-03-24 20:07:12 +0900\n<\/div>\n<\/div>\n<div id=\"toc\" class=\"toc2\">\n<div id=\"toctitle\">Table of Contents<\/div>\n<ul class=\"sectlevel1\">\n<li><a href=\"#_\u73fe\u884c_jp_pint_\u306e\u524d\u63d0\">1. \u73fe\u884c JP PINT \u306e\u524d\u63d0<\/a><\/li>\n<li><a href=\"#_\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092_ibt_113_\u3067\u8868\u3059\u3079\u304d\u3067\u306f\u306a\u3044\u7406\u7531\">2. \u6e90\u6cc9\u6240\u5f97\u7a0e\u3092 IBT-113 \u3067\u8868\u3059\u3079\u304d\u3067\u306f\u306a\u3044\u7406\u7531<\/a><\/li>\n<li><a href=\"#_\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092_allowance_\u3068\u3057\u3066\u6271\u3046\u3079\u304d\u3067\u306f\u306a\u3044\u7406\u7531\">3. \u6e90\u6cc9\u6240\u5f97\u7a0e\u3092 allowance \u3068\u3057\u3066\u6271\u3046\u3079\u304d\u3067\u306f\u306a\u3044\u7406\u7531<\/a><\/li>\n<li><a href=\"#_\u6d88\u8cbb\u7a0e\u3068\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u5225\u3005\u306b\u8a08\u7b97\u3059\u308b\">4. \u6d88\u8cbb\u7a0e\u3068\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u5225\u3005\u306b\u8a08\u7b97\u3059\u308b<\/a><\/li>\n<li><a href=\"#_\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f_ibt_022_invoice_note_\u306b\u8a18\u8f09\u3059\u308b\u306e\u304c\u6574\u5408\u7684\">5. \u6e90\u6cc9\u6240\u5f97\u7a0e\u306f IBT-022 Invoice note \u306b\u8a18\u8f09\u3059\u308b\u306e\u304c\u6574\u5408\u7684<\/a><\/li>\n<li><a href=\"#_\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u30a4\u30e1\u30fc\u30b8\">6. \u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u30a4\u30e1\u30fc\u30b8<\/a><\/li>\n<li><a href=\"#_\u7acb\u66ff\u91d1\u306f\u69cb\u9020\u5316\u8868\u73fe\u306e\u4f59\u5730\u304c\u3042\u308b\">7. \u7acb\u66ff\u91d1\u306f\u69cb\u9020\u5316\u8868\u73fe\u306e\u4f59\u5730\u304c\u3042\u308b<\/a><\/li>\n<li><a href=\"#_\u65b0\u8eca\u8cfc\u5165\u6642\u306e\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\u306e\u6271\u3044\">8. \u65b0\u8eca\u8cfc\u5165\u6642\u306e\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\u306e\u6271\u3044<\/a><\/li>\n<li><a href=\"#_\u305f\u3060\u3057\u7acb\u66ff\u91d1\u304b\u3069\u3046\u304b\u306f\u7a0e\u52d9\u4e0a\u306e\u5b9f\u4f53\u5224\u5b9a\u304c\u5148\">9. \u305f\u3060\u3057\u3001\u7acb\u66ff\u91d1\u304b\u3069\u3046\u304b\u306f\u7a0e\u52d9\u4e0a\u306e\u5b9f\u4f53\u5224\u5b9a\u304c\u5148<\/a><\/li>\n<li><a href=\"#_\u5b9f\u52d9\u4e0a\u306e\u8868\u73fe\u65b9\u6cd5\">10. \u5b9f\u52d9\u4e0a\u306e\u8868\u73fe\u65b9\u6cd5<\/a><\/li>\n<li><a href=\"#_\u307e\u3068\u3081\">11. \u307e\u3068\u3081<\/a><\/li>\n<li><a href=\"#_\u53c2\u8003\u6587\u732e\">\u53c2\u8003\u6587\u732e<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Views: 9 JP PINT \u306b\u304a\u3051\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u7acb\u66ff\u91d1\u306e\u6271\u3044 ChatGPT\uff08\u7de8\u96c6\uff1a\u4e09\u5206\u4e00\u4fe1\u4e4b\uff09 2026-03-25 JP PINT \u3092\u7528\u3044\u3066\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u969b\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u3084\u7acb\u66ff\u91d1\u3092\u3069\u306e\u3088\u3046\u306b\u8868\u73fe\u3059\u3079\u304d\u304b\u306f\u3001\u5b9f\u52d9 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":16580,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[45,49],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/16586"}],"collection":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16586"}],"version-history":[{"count":3,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/16586\/revisions"}],"predecessor-version":[{"id":16615,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/16586\/revisions\/16615"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/media\/16580"}],"wp:attachment":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16586"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16586"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16586"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}