A Japanese invoice (請求書, seikyūsho) follows a fixed layout with honorifics, a registration number, and a tax breakdown that trips up newcomers — especially freelancers. Below is a realistic sample (a fictional illustrator billing a publisher), annotated with numbered markers. Tap any number to jump to its explanation.
| 品名 | 数量 | 単価 | 金額 |
|---|---|---|---|
| イラスト制作費（表紙） | 1 | 120,000 | 120,000 |
| イラスト制作費（挿絵 5点） | 1 | 100,000 | 100,000 |
恐れ入りますが、振込手数料は貴社にてご負担ください。
| 小計 | 220,000 |
| 消費税（10%） | 22,000 |
| 合計（税込） | 242,000 |
| 源泉徴収税額 | −22,462 |
| お振込金額 | 219,538 |
合計 242,000 − 源泉徴収 22,462 = 219,538 (お振込金額)
A Japanese invoice always names both sides clearly, in a fixed layout. The honorific attached to the recipient tells you whether it is addressed to a company or a person.
The word for an invoice — a request for payment, printed large at the top. Do not confuse it with 見積書 (mitsumorisho, a quote/estimate) or 領収書 (ryōshūsho, a receipt issued after payment).
御中 (onchū) is added after a company or department name — “To the company”. 様 (sama) is added after an individual person’s name — “Mr./Ms.”. Use only one: 御中 for an organisation, 様 for a named person. Writing both is incorrect.
The issuer’s qualified-invoice registration number under Japan’s invoice system (インボイス制度): the letter T followed by 13 digits, e.g. T1234567890123. A client usually needs this to reclaim the consumption tax you charged. See the note below.
A one-line description of what the invoice is for (here, “illustration work”). It helps the recipient’s accounting team file and match the invoice to a project.
The money side breaks the amount into the pre-tax subtotal, the consumption tax, and the tax-included total — plus the date by which you must pay.
The deadline for the transfer. Japanese business often uses “end of the following month” (翌月末) terms. The date may be written in an era year (令和…) — convert it with the Japanese Era tool if needed.
The total of all line items before consumption tax. On invoices that mix tax rates, you may see a subtotal per rate (10% items and 8% items listed separately).
Japan’s VAT-style tax. The standard rate is 10%; a reduced rate of 8% applies to food & drink (excluding dining out and alcohol) and newspaper subscriptions. An invoice with both rates shows tax split by rate. This sample has only 10% items.
Subtotal plus consumption tax. 税込 means “tax included”; 税抜 (zeinuki) means “tax excluded”. Always check which one a figure refers to.
If you invoice as an individual (freelancer / sole proprietor) for certain professional work, the client withholds income tax and pays you the remainder. The invoice shows both.
Income tax the client withholds on your behalf for certain fees paid to individuals (writing, illustration, design, lectures, and similar). It is subtracted from what they transfer, and you settle it later via your tax return (確定申告) — often getting part of it back.
The total (tax included) minus any withholding tax — the money that actually arrives in your account. For company-to-company invoices with no withholding, this equals the tax-included total.
The issuer’s bank details: bank name (銀行), branch (支店), account type — 普通 (futsū, ordinary) or 当座 (tōza, current) — account number (口座番号) and account holder name (口座名義), usually in katakana.
Since October 2023, Japan uses a qualified-invoice system (インボイス制度). A registered business prints a registration number — T + 13 digits — so that its customers can deduct the consumption tax charged. Not everyone is registered: smaller sole proprietors may choose not to be, in which case there is no T-number and the tax handling differs. If you freelance, whether to register is a real decision worth discussing with a tax accountant.
When a business pays an individual for certain professional work — writing, illustration, design, translation, lectures and similar — it must withhold income tax (源泉徴収) and remit it to the tax office, transferring you the remainder. Invoices between companies normally have no withholding. The withheld amount is prepaid tax: you reconcile it on your annual return (確定申告) and may get part of it back.
Most goods and services are taxed at 10%. A reduced 8% rate applies mainly to food and drink (but not dining out or alcohol) and to newspaper subscriptions. An invoice that mixes both rates must show the subtotal and tax for each rate separately — so don’t be surprised to see the numbers split.
Bank transfers in Japan carry a small fee (振込手数料). By default the sender pays it, but it is very common for an invoice to politely ask the customer to cover it. Look for a remark such as “振込手数料は貴社にてご負担ください” in the notes.
御中 (onchū) is a respectful suffix placed after a company or department name — think “To [Company] Ltd.”. 様 (sama) is placed after an individual’s personal name — “Mr./Ms. [Name]”. Use exactly one: 御中 when the invoice is addressed to an organisation, 様 when it is addressed to a specific person. Combining them (e.g. company名 御中 + 様) is a mistake.
If you invoice as an individual for professional fees such as writing, illustration, design or lectures, the client is required to withhold income tax (源泉徴収) and transfer you the rest. That withheld amount is not lost — it is prepaid income tax that you reconcile on your annual tax return (確定申告), and you may receive part of it back. Company-to-company invoices usually have no withholding.
It is the qualified-invoice registration number under Japan’s invoice system (インボイス制度), written as the letter T followed by a 13-digit number, e.g. T1234567890123. A registered business shows it so the client can deduct the consumption tax you charged. Not every issuer is registered; if there is no T-number, ask the issuer or your accounting team how to treat the tax.
By default, the party sending money bears the bank transfer fee (振込手数料). However, many Japanese invoices include a polite line asking the customer to cover it — commonly “恐れ入りますが、振込手数料は貴社にてご負担ください” (“we kindly ask you to bear the transfer fee”). Read the remarks (備考) to see what the issuer requests.
This guide explains how to read an invoice and the customs behind each line. It is general information, not tax or legal advice, and specific rules and rates change over time — for your own situation, check with a tax accountant (税理士) or your local tax office.