請求 (seikyuu) is a Japanese term that means "invoice" or "billing." It refers to the act of requesting payment for goods or services provided. In a business context, a 請求書 (seikyuusho) is an invoice document that details the amount owed, the items or services provided, and the payment terms.

In Japan, issuing a seikyuusho is an essential part of the business transaction process, ensuring that all parties are clear on the payment amounts and deadlines.

インボイス制度 (Inboisu seido) in Japan is an invoice system that began on October 1, 2023, and is designed to ensure accurate accounting and tax compliance. Officially called the "Qualified Invoice System" (適格請求書等保存方式), this system requires businesses to issue and store invoices that meet specific criteria to claim input tax credits on consumption tax.

Qualified invoices must include the issuer's name and registration number, the transaction date, details of the transaction indicating any reduced tax rate items, the amount and tax rate, the tax amount for each tax rate, and the recipient's name. Only businesses registered as "Qualified Invoice Issuers" can issue these invoices, and registration involves submitting an application to the tax office, available only to taxable businesses. Exempt businesses must register if they wish to issue qualified invoices.

The system affects both sellers and buyers. Sellers need to ensure their invoices comply with the new standards, and buyers need to collect these invoices to claim tax deductions. The system aims to prevent tax evasion and errors by ensuring that all taxable transactions are properly documented and reported.

Both issuers and recipients of qualified invoices must keep these documents for seven years. This can be done electronically or in physical form, as long as all required information is preserved and accessible for tax audits.

The introduction of the インボイス制度 is significant as it changes the way businesses handle consumption tax. Companies need to update their accounting practices and software to comply with the new requirements. Those dealing primarily with exempt businesses may need to reconsider their business relationships due to potential changes in tax liability.

適格請求書 (tekikaku seikyusho), a qualified invoice, is a specific type of invoice mandated under Japan's new invoice system, which began on October 1, 2023. This system ensures that businesses properly document transactions for accurate consumption tax reporting and deductions.

A qualified invoice must include the name and registration number of the issuer, the transaction date, details of the transaction including whether items are subject to reduced tax rates, the total amount for each tax rate category showing the applicable tax rate, the consumption tax amount for each tax rate category, and the name of the recipient. Only registered qualified invoice issuers can issue these invoices, and businesses must register with the tax authorities to become qualified issuers. The registration involves providing details such as the business name and a unique registration number, which for corporations is a combination of "T" and their corporate number​.

Certain industries, such as retail and restaurants, can issue a simplified version known as a 適格簡易請求書 (tekikaku kan-i seikyusho), which allows for less detailed documentation while still complying with the invoice system.