A textual statement of the reason why the line amount is exempted from TAX or why no TAX is being charged
非課税または課税されない理由をコードで表現。


About

ID
ibt-185
PINT Cardinality
Optional / Single (0..1)

Conditional,minimum 0 occurence and maximum 1 occurrence of the information element (or group of the information elements) may be present in any compliant instance document; it's use depends on business rules stated as well as the regulatory, commercial and contractual conditions that applies to the business transaction. (Source: EN 16931-1)
任意、最小0回および最大1回の出現。情報要素(または情報要素のグループ)は、標準に準拠するインスタンスドキュメントに存在する可能性がある。使用するかどうかは、記載されているビジネスルール、およびビジネストランザクションに適用される規制、商業、および契約条件によって異なる。

Aligned Cardinality
0..0
Semantic datatype
Code
Section
ALIGNED
Localized for Japan

Syntax binding

Syntax binding
ubl:Invoice / cac:InvoiceLine / cac:Item / cac:ClassifiedTaxCategory / cbc:TaxExemptionReasonCode
XPath
Restricted Syntax Cardinality
0..n
UBL 2.1
Element
cbc:TaxExemptionReasonCode
Cardinality
0..1
Datatype
udt:CodeType
UBL Definition
The reason for tax being exempted, expressed as a code.

VERSION 1.0 RULE

Unchanged
Same as 0.9.3

VERSION 0.9.3 RULE
JP PINT 0.9.3 Shared rule
ibr-sr-38(fatal)
Changed Message
[ibr-sr-38]-Invoiced item tax exemption reason text (ibt-185) MUST occur maximum once

JP PINT 0.9 RULES (Obsoleted)
Basic Rule (0.9)
BASIC-00315(fatal)
No more than 1 instance(s) of cbc:TaxExemptionReasonCode are allowed.