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

Syntax binding
ubl:Invoice / cac:InvoiceLine / cac:Item / cac:ClassifiedTaxCategory / cbc:TaxExemptionReasonCode
Restricted Syntax Cardinality
0..0
UBL 2.1
XPath
/ Invoice / cac:InvoiceLine / cac:Item / cac:ClassifiedTaxCategory / cbc:TaxExemptionReasonCode
Occurrence
0..1
Datatype
udt:CodeType
UBL Definition
The reason for tax being exempted, expressed as a code.
Namespace
cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2

Semantic

Business Term

TAX exemption reason text

非課税理由テキスト
ID
ibt-185
Description
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。
PINT Cardinality
0..1
Aligned Cardinality
0..0
Semantic datatype
Code
Section
ALIGNED
Localized for Japan

VERSION 1.0 RULE


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
context
cac:InvoiceLine |
cac:CreditNoteLine
test
(count(cac:Item/cac:ClassifiedTaxCategory/cbc:TaxExemptionReason) <= 1)

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