[aligned-ibr-jp-01]-If a date of an invoice period (ibg-14) or an invoice line period (ibg-26) is on and after October 1st 2023, Seller Tax Identifier shall be coded by using a Registration Number for Qualified Invoice purpose in Japan, which consists of 14 digits that start with T.
aligned-ibr-jp-01/ubl:Invoice/cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'](((//cbc:StartDate >= '2023-10-01') or (//cbc:EndDate >= '2023-10-01')) and matches(normalize-space(cbc:CompanyID),'^T[0-9]{13}$')) or not((//cbc:StartDate >= '2023-10-01') or (//cbc:EndDate >= '2023-10-01'))