Invoice line (ibg-25), Invoice line charge (ibg-28) and Invoice line allowance (ibg-27) shall be categorized by both Invoiced item tax category code (ibt-151) and Invoiced item tax rate (ibt-152).
/ubl:Invoice[cac:AccountingSupplierParty/cac:Party/cac:PostalAddress/cac:Country/cbc:IdentificationCode = 'JP' ]/cac:InvoiceLine(//cac:ClassifiedTaxCategory[cac:TaxScheme/(normalize-space(upper-case(cbc:ID))='VAT')]/cbc:ID) and (//cac:ClassifiedTaxCategory[cac:TaxScheme/(normalize-space(upper-case(cbc:ID))='VAT')]/cbc:Percent)