also: てっかくせいきゅうしょなどほぞんほうしき
noun
qualified invoice retention system; qualified invoice storage method
Official name for Japan's invoice system (インボイス制度) introduced in 2023. Refers to the legal requirement for businesses to retain qualified invoices to claim input tax credits.
See also: インボイス制度
適格請求書等保存方式は、消費税の仕入税額控除を受けるために必要な制度です。
The qualified invoice retention system is necessary to receive input tax credits for consumption tax.
2023年10月から適格請求書等保存方式が始まりました。
The qualified invoice retention system started in October 2023.
Common shorthand for the same system. 適格請求書等保存方式 is the formal legal name.
Compound of 適格 (qualified), 請求書 (invoice), 等 (etc.), 保存 (retention), and 方式 (system). A legal term created for the 2023 tax reform.