Impacted versions:
10.0

Steps to reproduce:
Install `l10n_jp` and configure a company to use this chart of account in the menu `Accounting > Settings`

Current behavior:

Error is thrown:
```python
Traceback (most recent call last):
  File "/opt/odoo/src/odoo/http.py", line 638, in _handle_exception
    return super(JsonRequest, self)._handle_exception(exception)
  File "/opt/odoo/src/odoo/http.py", line 675, in dispatch
    result = self._call_function(**self.params)
  File "/opt/odoo/src/odoo/http.py", line 331, in _call_function
    return checked_call(self.db, *args, **kwargs)
  File "/opt/odoo/src/odoo/service/model.py", line 119, in wrapper
    return f(dbname, *args, **kwargs)
  File "/opt/odoo/src/odoo/http.py", line 324, in checked_call
    result = self.endpoint(*a, **kw)
  File "/opt/odoo/src/odoo/http.py", line 933, in __call__
    return self.method(*args, **kw)
  File "/opt/odoo/src/odoo/http.py", line 504, in response_wrap
    response = f(*args, **kw)
  File "/opt/odoo/src/addons/web/controllers/main.py", line 866, in call_button
    action = self._call_kw(model, method, args, {})
  File "/opt/odoo/src/addons/web/controllers/main.py", line 854, in _call_kw
    return call_kw(request.env[model], method, args, kwargs)
  File "/opt/odoo/src/odoo/api.py", line 681, in call_kw
    return call_kw_multi(method, model, args, kwargs)
  File "/opt/odoo/src/odoo/api.py", line 672, in call_kw_multi
    result = method(recs, *args, **kwargs)
  File "/opt/odoo/src/odoo/addons/base/res/res_config.py", line 537, in execute
    getattr(self, method)()
  File "/opt/odoo/src/addons/account/models/res_config.py", line 261, in set_chart_of_accounts
    wizard.execute()
  File "/opt/odoo/src/addons/account/models/chart_template.py", line 821, in execute
    acc_template_ref, taxes_ref = self.chart_template_id._install_template(company, code_digits=self.code_digits, transfer_account_id=self.transfer_account_id)
  File "/opt/odoo/src/addons/account/models/chart_template.py", line 280, in _install_template
    tmp1, tmp2 = self._load_template(company, code_digits=code_digits, transfer_account_id=transfer_account_id, account_ref=acc_ref, taxes_ref=taxes_ref)
  File "/opt/odoo/src/addons/account/models/chart_template.py", line 336, in _load_template
    self.generate_fiscal_position(taxes_ref, account_ref, company)
  File "/opt/odoo/src/addons/account/models/chart_template.py", line 455, in generate_fiscal_position
    'position_id': new_fp
  File "/opt/odoo/src/addons/account/models/chart_template.py", line 350, in create_record_with_xmlid
    new_xml_id = str(company.id)+'_'+template_xmlid.name
TypeError: cannot concatenate 'str' and 'bool' objects
```

Expected behavior:

Chart of account is correctly configured for the desired company

Video/Screenshot link (optional):
![selection_012](https://cloud.githubusercontent.com/assets/8102312/22685563/148b11b2-ed21-11e6-97e4-1a88049eddfa.jpg)

addons/account/models/chart_template.py
''' This is a utiliy function to help migrate the tags of taxes when the localization has been modified on stable version. If
    called accordingly in a post_init_hooked function, it will reset the tags set on taxes as per their equivalent template.
    Note: This unusual decision has been made in order to help the improvement of VAT reports on version 9.0, to have them more flexible
    and working out of the box when people are creating/using new taxes.
    '''
    env = api.Environment(cr, SUPERUSER_ID, {})
    xml_records = env['ir.model.data'].search([
        ('model', '=', 'account.tax.template'),
        ('module', 'like', 'l10n_%')
    ])
    tax_template_ids = [x['res_id'] for x in xml_records.sudo().read(['res_id'])]
    for tax_template in env['account.tax.template'].browse(tax_template_ids):
        tax_id = env['account.tax'].search([
            ('name', '=', tax_template.name),
            ('type_tax_use', '=', tax_template.type_tax_use),
            ('description', '=', tax_template.description)
        ])
        if len(tax_id.ids) == 1:
            tax_id.sudo().write({'tag_ids': [(6, 0, tax_template.tag_ids.ids)]})
class AccountAccountTemplate(models.Model):