[aligned-ibr-jp-03]-Tax scheme shall use VAT from UNECE 5153 code list. VAT means Consumption Tax in Japan.
aligned-ibr-jp-03
cac:TaxCategory/cac:TaxScheme/cbc:ID | cac:ClassifiedTaxCategory/cac:TaxScheme/cbc:ID
matches(normalize-space(.),'VAT')