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Multi-Currency

lim supports multi-currency transactions with automatic FX conversion, rate management, and period-end revaluation.

Base Currency

Every company has a base currency (default: JPY). All reporting is in the base currency. Foreign currency transactions are converted at the transaction date rate.
# View company currency settings
lim companies show
# => Base currency: JPY

Exchange Rate Management

View and Set Rates

# View current exchange rates
lim fx rate
Currency  Rate (per JPY)  Last Updated
USD       155.50           2026-03-16
EUR       168.20           2026-03-16
GBP       198.75           2026-03-16
CNY        21.40           2026-03-16
lim fx rate --currency USD --rate 155.50
✅ Exchange rates updated (2026-03-16)
   USD: 155.50
   EUR: 168.20
   GBP: 198.75
Use lim fx rate --auto to fetch rates from the Bank of Japan (日本銀行) published rates. Run daily or before period-end.

Multi-Currency Journal Entries

Record transactions in foreign currency. lim converts to JPY automatically:
lim add "AWS US 100 USD credit card" --currency USD
✅ Communication     14,136 / Accounts Payable   15,550
   Input VAT          1,414
   (USD 100.00 @ 155.50)

Manual Entry with FX

lim journals create \
  --date 2026-03-15 \
  --description "Overseas consulting income" \
  --debit 1300:1555000 \
  --credit 4100:1555000 \
  --fx-currency USD --fx-amount 10000 --fx-rate 155.50

FX Gain/Loss on Payment

When the exchange rate changes between invoice and payment, lim records the FX gain or loss:
# Invoice recorded at USD 10,000 @ 155.50 = ¥1,555,000
# Payment received at USD 10,000 @ 157.00 = ¥1,570,000

lim invoices pay inv_01KX... --amount 1570000 --fx-rate 157.00
✅ Payment recorded with FX gain
   DR  Checking Account      1,570,000
   CR  Accounts Receivable              1,555,000
   CR  Foreign Exchange Gain               15,000

Period-End Revaluation

Revalue foreign-currency-denominated balances at period-end rates:
lim fx revalue --date 2026-03-31
FX Revaluation (2026-03-31)
────────────────────────────────────────────────
Account              Currency  Balance   Old Rate  New Rate  Adjustment
Accounts Receivable  USD       5,000     155.50    156.00    +2,500
Accounts Payable     EUR       2,000     168.20    167.80    +800
────────────────────────────────────────────────

✅ Created je_01KZ...:
   DR  Accounts Receivable     2,500
   DR  Accounts Payable          800
   CR  FX Revaluation Gain              3,300
Revaluation entries are typically reversed on the first day of the next period. Use --auto-reverse to create the reversal automatically.
lim fx revalue --date 2026-03-31 --auto-reverse

FX Rate History

lim fx history --currency USD --from 2026-01-01 --to 2026-03-31
USD/JPY Rate History
────────────────────────────────────────────────
Date        Rate      Source
2026-01-04  154.20    BOJ
2026-02-03  155.00    BOJ
2026-03-03  155.50    BOJ
2026-03-31  156.00    BOJ (period-end)

Supported Currencies

lim supports all ISO 4217 currencies. Common currencies for Japanese businesses:
CodeCurrency
JPYJapanese Yen (base)
USDUS Dollar
EUREuro
GBPBritish Pound
CNYChinese Yuan
KRWKorean Won
TWDTaiwan Dollar
SGDSingapore Dollar
THBThai Baht

Next Steps