請求書発行 (seikyuu sho hakko) refers to the process of issuing invoices for goods or services provided. An invoice is a crucial document in business transactions, detailing the amount owed by the buyer to the seller and ensuring proper financial management.

When creating an invoice, it should include essential information such as the recipient's company name or individual name with the appropriate honorifics, the sender's company or individual details such as name, address, and contact information, the date the invoice is issued which can affect the recipient's accounting period, and a unique identifier for managing and tracking invoices. The invoice should also contain a detailed description of goods or services provided, including quantity, unit price, and total amount. If applicable, the amount of withholding tax should be indicated. Additionally, the invoice must include bank account details for payment, the payment due date, and any additional information or terms related to the payment.

Issuing invoices electronically can streamline the process, reduce errors, and ensure compliance with tax regulations, such as the new Japanese invoice system (インボイス制度) which mandates electronic storage of invoices​