Tax Filing
lim handles Japanese consumption tax (消費税), the Qualified Invoice System (インボイス制度), and e-Tax XML export.
Tax Codes
Every journal line carries a tax code. lim assigns these automatically via the judgment engine, or you can specify them manually.
| Tax Code | Rate | Description |
|---|
standard-10 | 10% | Standard consumption tax |
reduced-8 | 8% | Reduced rate (food, newspapers) |
exempt | 0% | Tax-exempt transactions (非課税) |
non-taxable | 0% | Non-taxable transactions (不課税) |
zero-rated | 0% | Zero-rated exports (免税) |
# Specify tax code explicitly
lim add "overseas sale 1000000 yen" --tax-code zero-rated
# View all tax codes
lim tax-codes list
Tax-Inclusive Decomposition
lim decomposes tax-inclusive amounts automatically:
lim add "lunch catering 10800 yen"
✅ Meeting Expense 10,000 / Accounts Payable 10,800
Input VAT (8%) 800
(Reduced rate: food & beverage)
lim detects reduced-rate items (food, newspapers) from context. Override with --tax-code when needed.
Invoice System (インボイス制度)
Since October 2023, Japan requires qualified invoices for input tax credit. lim tracks invoice compliance per transaction.
# Mark a vendor as qualified invoice issuer
lim vendors update vendor_01... --invoice-number T1234567890123
# Check invoice compliance for a period
lim reports tax --from 2026-04-01 --to 2027-03-31 --invoice-check
Invoice Compliance Check
────────────────────────────────────────────────
Qualified invoices: ¥185,000 input tax ✅
Missing invoices: ¥3,200 input tax ⚠️
- je_01M5.. Supplies ¥1,600 (vendor not registered)
- je_01N2.. Repairs ¥1,600 (invoice number missing)
Input tax from non-qualified invoices is subject to transitional measures: 80% deductible through Sep 2026, 50% through Sep 2029, then 0%.
Withholding Tax (源泉徴収)
lim calculates withholding tax for freelancer payments:
lim add "freelance design fee 500000 yen" --withholding
✅ Outsourcing 500,000 / Checking Account 448,895
Input VAT 50,000 Withholding Payable 51,050
Output VAT 50,055
- Up to ¥1,000,000: 10.21%
- Over ¥1,000,000: 20.42% on the excess
e-Tax XML Export
Export your consumption tax return in e-Tax-compatible XML:
lim tax export-etax \
--from 2026-04-01 --to 2027-03-31 \
--output consumption-tax-2026.xml
✅ Exported e-Tax XML: consumption-tax-2026.xml
Period: 2026-04-01 ~ 2027-03-31
Output tax: ¥320,000
Input tax: ¥188,200
Tax payable: ¥131,800
Ready for upload to e-Tax (www.e-tax.nta.go.jp)
The exported XML conforms to the National Tax Agency’s schema. Upload it directly to e-Tax or import into tax filing software.
Tax Report
Generate a summary for your accountant or for filing:
lim reports tax --from 2026-04-01 --to 2027-03-31
Consumption Tax Report (2026-04-01 ~ 2027-03-31)
────────────────────────────────────────────────
Output Tax (売上に係る消費税)
Standard 10%: ¥3,200,000 → ¥320,000
Reduced 8%: ¥0 → ¥0
Input Tax (仕入に係る消費税)
Standard 10%: ¥1,850,000 → ¥185,000
Reduced 8%: ¥40,000 → ¥3,200
Tax Payable: ¥131,800
Account Details for e-Tax
lim accounts details --format etax
Account details exported for e-Tax filing:
- 勘定科目内訳明細書 (16 schedules)
- Cash deposits detail
- Receivables detail
- Fixed assets detail
...
Next Steps
