Receipt - Receipt

A document issued to a debtor to prove that the debtor has received payment of the debt. It is also called a receipt, receipt, invoice, or receipt. There is no special format, but in practice, the date, object, and other party are required, along with the receipt's wording and the recipient's signature. The person who has made the payment may request the person who has received the payment to issue a receipt in exchange for the payment (Civil Code, Article 486). The receipt serves as evidence of the extinction of the debt. Note that the receipt must have a revenue stamp affixed and be cancelled by the creditor (Stamp Tax Law, Articles 2 and 8), but violations of this rule will only result in a fine or penalty (Law, Article 25, Item 1), and the receipt will not lose its evidentiary value.

[Yasuyuki Takahashi and Masamitsu Nozawa]

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

債権者が債務の弁済を受けたことを証明するため債務者に交付する証書。受取書、受取証、領収書、あるいはレシートreceiptなどともよばれる。特別な方式はないが、実際上、日付・目的物・相手方の表示、受領の文言(もんごん)、受取人の署名などが必要とされる。弁済をした者は、弁済を受けた者に対して、弁済と引き換えに受取証書の交付を請求することができる（民法486条）。受取証書は債権消滅の証拠となる。なお、受取証書には収入印紙を貼(は)って債権者が消印することになっているが（印紙税法2条・8条）、これに違反した場合は罰金または科料に処せられるだけで（同法25条1号）、受取証書の証拠力はなくならない。

［高橋康之・野澤正充］

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