# aligned-ibr-jp-04

Source: https://xmlvalid.com/rules/aligned-ibr-jp-04

> An Invoice shall have the Seller tax identifier (ibt-031).

- Level: error
- Rule sets: PINT JP rules (Japan) 1.1.3
- Context: `/ubl:Invoice | /cn:CreditNote`
- Test: `exists(cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID)`

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