An Invoice shall have the Seller tax identifier (ibt-031).
/ubl:Invoice[cac:AccountingSupplierParty/cac:Party/cac:PostalAddress/cac:Country/cbc:IdentificationCode = 'JP' ]
exists(cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID)