How to reconcile your qualified tax invoice in Japan

This article will guide you on how to reconcile the fees and taxes displayed on the qualified tax invoices with amounts on your balance report. View sample invoice.


To verify that the fees and taxes on your qualified tax Invoice match your balance report, follow these steps:

1. Download the qualified tax invoice

2. Download balance report in the Dashboard

  1. Go to Reports > Balances
  2. Select the Date Range:
    • Make sure to select the month that matches the Service Month of the Qualified Tax Invoice that you are reviewing. The balance report will display data for the prior month by default, which is the right selection if you are reviewing your most recent invoice. You can find the Service Month information on your invoice.
    • Set report time zone: Click the timezone button and select Coordinated Universal Time/UTC to match the timezone used for the qualified tax invoice.
  3. Scroll down to Balance change from activity and select Download:
    • Report format: select Itemized
    • Reporting category: select All
    • Columns: select All
  4. Follow the prompts to access the downloaded report.

3. Match the amounts in the qualified tax invoice and the balance report

  1. To calculate the total fee and tax in the balance report, add the following two amounts:
    • For the lines with reporting_category = ‘fee’, the column ‘gross’ is the amount of fee excluding JCT, and the column ‘fee’ is the amount of JCT; please make sure to exclude JCT tax adjustment described under point 3 below.  
    • For the remaining lines in the report (lines with reporting_category different from ‘fee’), use the amount in the ‘fee’ column, which is the fee including any applicable JCT for taxable fees.
  2. To match the balance report, sum the total fee and tax from the qualified tax invoice:
    (Total fees) + (JCT debited from your balance in the ‘current month’)
  3. To match the JCT tax adjustment on your qualified tax invoice, download the balance report and select the date range for the month when the JCT tax adjustment was debited or credited to your account (this is shown on your qualified tax invoice). The JCT tax adjustment will be displayed in the balance report as:
    • reporting_category = ‘fee’,
    • column = ‘gross’,
    • description = ‘JCT adjustment for invoice number {invoice number}’

Key notes

Check out the articles below to learn more about taxes on Stripe fees in Japan and qualified invoices:

Taxes on Stripe fees for businesses in Japan

Understanding our qualified tax invoice for Stripe fees