6. Overview of Japanese Consumption Tax 消費税の概要と区分

消費税の課税取引、不課税取引、非課税取引、輸出免税について、リンク先情報（国税庁サイト）を参考にざっくりまとめてみました。

An overview of Japanese consumption tax ("JCT") is as follows. For more about Japanese tax and accounting, click HERE:

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1. 課税取引　　　　　Taxable transactions for JCT purposes 

2. 不課税取引　　　　Transactions out of scope for JCT purposes

3. 非課税取引　　　　Exempt transactions for JCT purposes

4. 輸出（免税）取引　Zero-rated (i.e., export) transactions for JCT purposes

Classification	Details
1. Taxable transactions	The transactions as defined in A, B, and C below are taxable for JCT purposes.   A.  Transfer of assets performed in Japan by enterprises as a business for consideration A "transfer" for JCT purposes means the sale of products or goods, the leasing of assets, or the provision of services, which are performed as a business for consideration. "Enterprises" mean sole proprietors and corporations. Examples  -  Sales and purchases of used cars by a secondhand car dealer, who is an individual, are taxable while a sale by a company employee of his or her own car is not taxable. -  Donations, subsidies, or lottery winnings are not taxable because generally these are not paid or granted for consideration.  B.  Import transactions (i.e., release of foreign cargoes from bonded areas) The release of cargoes from bonded areas (i.e., import transactions) is taxable regardless of whether the recipient of the cargo is an enterprise or not. Therefore, not only enterprises but also consumers can be liable to pay JCT.     C.  Digital services supplied from overseas to domestic businesses or consumers via the internet For such services, the service recipient in Japan is liable to file a JCT return and pay JCT under the reverse charge rules in Japan.  Examples include: digital books and online ads
2. Transactions out of scope	Transactions other than the above taxable transactions are out of the scope for JCT purposes.  Examples -      Foreign transactions (See below* for how to determine whether a transaction is domestic or foreign.) -      Donations without consideration -      Gifts -      Distribution of dividends     * Determination of whether a transaction is domestic or foreign A. Transfer or leasing of an asset  In general, a transaction is domestic and taxable if the transferred or leased asset is located in Japan at the time of the transfer/leasing, and otherwise, foreign.  B. Provision of a service Generally, a service provision is domestic if the service is supplied in Japan, and otherwise, foreign.
3. Exempt transactions	Certain taxable transactions which should not be subject to JCT due to social or political considerations are exempt from JCT.  Examples -     Transfer of land, securities, or gift coupons  -     Interest on deposits or loans -     Transactions covered by the national social insurance system   For the purposes of taxable sales ratio, exempt transactions are only excluded from the numerator of the formula below while out-of-scope transactions are excluded from both the denominator and the numerator. Taxable sales ratio = (Taxable + Zero-rated) / (Taxable + Exempt + Zero-rated)
4. Export transactions (i.e., zero-rated transactions)	Export transactions are zero-rated for JCT purposes. Examples include: -      Export or international transportation of goods and products -      International telephone calls -      International postal services An export transaction has to be certified as such by the following documents: -      Exports which require permission: Export permit -      Service provision: A document supporting that the service provision is an export, such as a contract for the service provision showing certain items including: -  Name of provider -  Address related to the contract -  Date of provision -  Description of the asset or service -  Amount of consideration -  Name of counterparty -  Address related to the transaction    Input JCT on taxable purchases for export transactions (i.e., value of goods and products to be exported and relevant costs, e.g., costs for office supplies, entertainment expenses and advertising costs that are necessary for the export transactions) are creditable.

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