Waybill - invoice (English spelling)

Japanese: 送り状 - おくりじょう（英語表記）invoice

A shipping guide and price calculation document sent by an exporter to an importer. It usually lists all important details about the sale and shipment, such as the product name, quantity, quality, price (FOB, CIF, etc.), and unit price, and is signed by the seller. The waybill is not just a detailed list of the goods, but also serves as the basis for calculating the bill amount and insurance value, and is an essential document for customs clearance of imported goods at the importing country. Therefore, although the waybill itself does not indicate any claim rights, it is always one of the accompanying shipping documents in the case of documentary transactions, along with the bill of lading and the marine insurance policy. In Japan, when importing, the importer always attaches this to the import declaration form submitted to customs as a receipt for the imported goods.

Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information

Japanese:

輸出者が輸入者にあてた出荷案内書兼価格計算書。通常は商品名，数量，品質，建値 (FOB，CIFなど) ，単価など売買，船積みに関する一切の重要事項を記載し，売主が署名する。送り状は単に商品の明細書としてだけでなく，手形金額，保険価額算定の基礎となり，さらに輸入地においては輸入貨物通関上不可欠の重要書類である。したがって送り状自体はなんらの請求権をも表示するものではないが，船荷証券および海上保険証券とともに荷為替取組みの場合，必ず付属船積み書類の一つとなる。日本では輸入の場合，輸入者はこれを輸入品の仕入書として税関に提出する輸入申告書に必ず添付する。

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