> ## Documentation Index
> Fetch the complete documentation index at: https://docs.uselim.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Tax Filing

> Japanese consumption tax, e-Tax XML export, and Invoice System compliance.

# 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)         |

```bash theme={null}
# 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:

```bash theme={null}
lim add "lunch catering 10800 yen"
```

```
✅ Meeting Expense   10,000 / Accounts Payable   10,800
   Input VAT (8%)       800
   (Reduced rate: food & beverage)
```

<Tip>
  lim detects reduced-rate items (food, newspapers) from context. Override with `--tax-code` when
  needed.
</Tip>

## 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.

```bash theme={null}
# 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)
```

<Warning>
  Input tax from non-qualified invoices is subject to transitional measures: 80% deductible through
  Sep 2026, 50% through Sep 2029, then 0%.
</Warning>

## Withholding Tax (源泉徴収)

lim calculates withholding tax for freelancer payments:

```bash theme={null}
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
```

Withholding rates:

* 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:

```bash theme={null}
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)
```

<Tip>
  The exported XML conforms to the National Tax Agency's schema. Upload it directly to e-Tax or
  import into tax filing software.
</Tip>

## Tax Report

Generate a summary for your accountant or for filing:

```bash theme={null}
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

```bash theme={null}
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

<CardGroup cols={2}>
  <Card title="Financial Reports" icon="chart-line" href="/guides/financial-reports">
    All available reports including tax summaries.
  </Card>

  <Card title="Document Management" icon="file" href="/guides/document-management">
    Electronic Bookkeeping Act compliance.
  </Card>
</CardGroup>