Key:ref:JP:invoice_issuer
 ref:JP:invoice_issuer
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| Description |
|---|
| Japanese qualified invoice issuer registration number |
| Used on these elements |
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| Status: proposed |
| Tools for this tag |
This is the "Registration Number for Qualified Invoice Issuers" under Japan's Consumption tax on Wikipedia regarding Transaction-Based Reporting on Wikipedia.
It begins with the letter "T" followed by 13 digits.
Relationship with Existing Tags
ref:vatin=* Indicates the registration number for value-added tax (VAT) systems similar to consumption tax. This differs from the Japanese system.
ref:invoice=* This is not used because it could be confused with an invoice number.
How to Verify the Registration Number
You can search for it on the Announcement Site of Business Issuers of Qualified Invoice (of the National Tax Agency; NTA). In particular, for corporations, the corporate number is used.
It is also commonly printed on receipts and invoices issued locally.
Values that should not be entered
If the second digit of the Registration Number for Qualified Invoice Issuers is "8" (e.g., Tn8nnnnnnnnnn), it indicates that the issuer is an individual business operator. In such cases, the registration number should not be entered due to privacy concerns.
Risks posed by linking information
Adding this key's value to a specific OSM element means linking location data with a Registration Number for Qualified Invoice Issuers. Since deriving an address from location data is relatively straightforward, and the NTA's announcement site allows anyone to retrieve the name of an individual business operator by entering their Registration Number for Qualified Invoice Issuers, combining these two pieces of information would result in linking an individual's name with their address.
In Japan, individual qualified invoice issuers are only required to disclose their address if they have submitted a "Notification of Public Disclosure of Qualified Invoice Issuer Information." As many individual operators run their businesses from their homes, a significant number choose not to submit this notification. Furthermore, even when an address is disclosed, it is made available only through the NTA's announcement site search or via Web API produced by NTA — meaning that information linking a Registration Number for Qualified Invoice Issuers to an address is deliberately managed and provided with care.
Even when an individual operator has not submitted a disclosure notification, their registration number and address may appear together on receipts, invoices, or other transaction documents. However, this constitutes information sharing between the parties involved in a specific transaction, and is not intended for publication to the general public. Tagging an individual operator's Registration Number for Qualified Invoice Issuers in OSM, by contrast, provides every person in the world with the means to link that individual's name and address — regardless of the operator's intent or consent.