feat: Add Japan (JP) tax regime

CHANGELOG.md

@@ -14,6 +14,7 @@ The format is based on [Keep a Changelog](http://keepachangelog.com/) and this p
 
 - `eu-en16931-v2017`: BR-32 validation requiring taxes on document-level discounts.
 - `pl-favat-v3`: Tax combos with a non-Polish country are normalized as outside scope (category 8).
+- `jp`: New tax regime for Japan with Consumption Tax (10%/8%), Corporate Number validation, and reverse charge support.
 
 ### Changed
 
@@ -55,7 +56,6 @@ The format is based on [Keep a Changelog](http://keepachangelog.com/) and this p
 - `bill`: Invoice, Order, Payment, and Delivery now normalize Notes fields
 - `bill`: Invoice and Order now normalize Attachments fields
 
-
 ## [v0.307.0] - 2026-01-27
 
 ### Added

data/regimes/jp.json

@@ -0,0 +1,164 @@
+{
+  "$schema": "https://gobl.org/draft-0/tax/regime-def",
+  "name": {
+    "en": "Japan",
+    "ja": "日本"
+  },
+  "description": {
+    "en": "Japan's tax system is administered by the National Tax Agency (NTA).\nThe Consumption Tax (消費税, Shōhizei) functions as a VAT and applies\nat standard (10%) and reduced (8%) rates since October 2019.\n\nBusinesses are identified by a 13-digit Corporate Number (法人番号,\nHōjin Bangō). The Qualified Invoice System (インボイス制度), effective\nsince October 2023, requires registered businesses to include a\nRegistration Number (T + Corporate Number) on invoices for buyers\nto claim input tax credits.\n\nCredit notes are supported as Qualified Return Invoices (適格返還請求書)\nfor returns, discounts, and rebates."
+  },
+  "sources": [
+    {
+      "title": {
+        "en": "National Tax Agency - Consumption Tax"
+      },
+      "url": "https://www.nta.go.jp/english/taxes/consumption_tax/01.htm"
+    }
+  ],
+  "time_zone": "Asia/Tokyo",
+  "country": "JP",
+  "currency": "JPY",
+  "tax_scheme": "VAT",
+  "scenarios": [
+    {
+      "schema": "bill/invoice",
+      "list": [
+        {
+          "tags": [
+            "reverse-charge"
+          ],
+          "note": {
+            "key": "legal",
+            "src": "reverse-charge",
+            "text": "Reverse Charge"
+          }
+        }
+      ]
+    }
+  ],
+  "corrections": [
+    {
+      "schema": "bill/invoice",
+      "types": [
+        "credit-note"
+      ]
+    }
+  ],
+  "categories": [
+    {
+      "code": "VAT",
+      "name": {
+        "en": "CT",
+        "ja": "消費税"
+      },
+      "title": {
+        "en": "Consumption Tax",
+        "ja": "消費税"
+      },
+      "keys": [
+        {
+          "key": "standard",
+          "name": {
+            "en": "Standard"
+          }
+        },
+        {
+          "key": "zero",
+          "name": {
+            "en": "Zero"
+          }
+        },
+        {
+          "key": "reverse-charge",
+          "name": {
+            "en": "Reverse charge"
+          },
+          "no_percent": true
+        },
+        {
+          "key": "exempt",
+          "name": {
+            "en": "Exempt"
+          },
+          "no_percent": true
+        },
+        {
+          "key": "export",
+          "name": {
+            "en": "Export"
+          },
+          "no_percent": true
+        },
+        {
+          "key": "intra-community",
+          "name": {
+            "en": "Intra-community"
+          },
+          "no_percent": true
+        },
+        {
+          "key": "outside-scope",
+          "name": {
+            "en": "Outside scope"
+          },
+          "no_percent": true
+        }
+      ],
+      "rates": [
+        {
+          "rate": "general",
+          "keys": [
+            "standard"
+          ],
+          "name": {
+            "en": "General Rate",
+            "ja": "標準税率"
+          },
+          "desc": {
+            "en": "Applies to most goods and services unless specified otherwise.",
+            "ja": "特に定めがない限り、ほとんどの商品・サービスに適用されます。"
+          },
+          "values": [
+            {
+              "since": "2019-10-01",
+              "percent": "10%"
+            },
+            {
+              "since": "2014-04-01",
+              "percent": "8%"
+            }
+          ]
+        },
+        {
+          "rate": "reduced",
+          "keys": [
+            "standard"
+          ],
+          "name": {
+            "en": "Reduced Rate",
+            "ja": "軽減税率"
+          },
+          "desc": {
+            "en": "Applies to food and non-alcoholic beverages (excluding dining out) and newspaper subscriptions (2+ per week).",
+            "ja": "飲食料品（外食を除く）および定期購読の新聞（週2回以上発行）に適用されます。"
+          },
+          "values": [
+            {
+              "since": "2019-10-01",
+              "percent": "8%"
+            }
+          ]
+        }
+      ],
+      "sources": [
+        {
+          "title": {
+            "en": "National Tax Agency - Consumption Tax",
+            "ja": "国税庁 - 消費税"
+          },
+          "url": "https://www.nta.go.jp/english/taxes/consumption_tax/01.htm"
+        }
+      ]
+    }
+  ]
+}

data/schemas/tax/regime-code.json

@@ -73,6 +73,10 @@
           "const": "IT",
           "title": "Italy"
         },
+        {
+          "const": "JP",
+          "title": "Japan"
+        },
         {
           "const": "MX",
           "title": "Mexico"

examples/jp/invoice-jp-credit-note.yaml

@@ -0,0 +1,45 @@
+$schema: "https://gobl.org/draft-0/bill/invoice"
+uuid: "4b128d92-7b1a-4e3c-a5f6-2d8a0e5c9b17"
+currency: "JPY"
+type: credit-note
+issue_date: "2025-03-20"
+series: "CN"
+code: "2025-001"
+
+preceding:
+  - type: standard
+    issue_date: "2025-03-15"
+    series: "INV"
+    code: "2025-001"
+    reason: "Returned defective items"
+
+supplier:
+  tax_id:
+    country: "JP"
+    code: "9700150098417"
+  name: "Sakura Tech Co., Ltd."
+  addresses:
+    - street: "Marunouchi 1-9-2"
+      locality: "Chiyoda-ku"
+      region: "Tokyo"
+      code: "100-0005"
+      country: "JP"
+customer:
+  tax_id:
+    country: "JP"
+    code: "5050005005266"
+  name: "Fuji Solutions K.K."
+  addresses:
+    - street: "Umeda 3-1-1"
+      locality: "Kita-ku"
+      region: "Osaka"
+      code: "530-0001"
+      country: "JP"
+lines:
+  - quantity: 5
+    item:
+      name: "Bento lunch boxes (catering)"
+      price: "1080"
+    taxes:
+      - cat: VAT
+        rate: reduced

examples/jp/invoice-jp-reverse-charge.yaml

@@ -0,0 +1,38 @@
+$schema: "https://gobl.org/draft-0/bill/invoice"
+uuid: "7c94e8d1-3f52-4a6b-b9e0-1d7f3c8a2e45"
+currency: "JPY"
+issue_date: "2025-03-15"
+series: "INV"
+code: "2025-002"
+$tags:
+  - reverse-charge
+supplier:
+  tax_id:
+    country: "JP"
+    code: "9700150098417"
+  name: "Sakura Tech Co., Ltd."
+  addresses:
+    - street: "Marunouchi 1-9-2"
+      locality: "Chiyoda-ku"
+      region: "Tokyo"
+      code: "100-0005"
+      country: "JP"
+customer:
+  name: "Acme Cloud Inc."
+  tax_id:
+    country: "US"
+    code: "123456789"
+  addresses:
+    - street: "100 Market St"
+      locality: "San Francisco"
+      region: "CA"
+      code: "94105"
+      country: "US"
+lines:
+  - quantity: 1
+    item:
+      name: "IT consulting services"
+      price: "300000"
+    taxes:
+      - cat: VAT
+        key: reverse-charge

examples/jp/invoice-jp-standard.yaml

@@ -0,0 +1,43 @@
+$schema: "https://gobl.org/draft-0/bill/invoice"
+uuid: "3aea7b56-59d8-4beb-90bd-f8f280d852a0"
+currency: "JPY"
+issue_date: "2025-03-15"
+series: "INV"
+code: "2025-001"
+supplier:
+  tax_id:
+    country: "JP"
+    code: "9700150098417"
+  name: "Sakura Tech Co., Ltd."
+  addresses:
+    - street: "Marunouchi 1-9-2"
+      locality: "Chiyoda-ku"
+      region: "Tokyo"
+      code: "100-0005"
+      country: "JP"
+customer:
+  tax_id:
+    country: "JP"
+    code: "5050005005266"
+  name: "Fuji Solutions K.K."
+  addresses:
+    - street: "Umeda 3-1-1"
+      locality: "Kita-ku"
+      region: "Osaka"
+      code: "530-0001"
+      country: "JP"
+lines:
+  - quantity: 1
+    item:
+      name: "Cloud hosting (March 2025)"
+      price: "500000"
+    taxes:
+      - cat: VAT
+        rate: standard
+  - quantity: 10
+    item:
+      name: "Bento lunch boxes (catering)"
+      price: "1080"
+    taxes:
+      - cat: VAT
+        rate: reduced