# aligned-ibr-jp-05

Source: https://xmlvalid.com/rules/aligned-ibr-jp-05

> If Tax accounting currency (ibt-006) is present, it shall be coded using JPY in ISO code list of 4217 a-3.

- Level: error
- Rule sets: PINT JP rules (Japan) 1.1.3
- Context: `/ubl:Invoice | /cn:CreditNote`
- Test: `not(exists(cbc:TaxCurrencyCode)) or cbc:TaxCurrencyCode = 'JPY'`

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