消費税額の計算（課税売上、課税仕入、仕入税額控除等）について英語でまとめました（国税庁サイト）。
The table below provides an overview of the method for calculating Japanese consumption tax ("JCT") due, and the definition of taxable sales/purchases for JCT purposes. (Source: National Tax Agency)
|
Method for calculating
JCT due |
General: JCT due = JCT on taxable sales (i.e., output JCT) – JCT on taxable purchases (i.e., input JCT) Simplified method – See
this post |
|
Taxable sales |
Generally, almost all
sales/revenue related to business (excluding exempt transactions*),
including: - Payment
for sale of manuscripts - Copyright
royalties - Speaking
fees - Appearance
fees - Online
sales from business on the side * Exempt transactions (see this post for details) include: - Proceeds
from the sale of land - House
rents - Medical
service fees |
|
Taxable purchases |
Generally, purchase/leasing
of assets or receipt of services for business from other parties (excluding exempt transactions or out-of-scope transaction, e.g., salary payments), including, but not limited to,
the following: - Purchase
of inventory assets (e.g., goods) - Purchase
of raw materials - Purchase
or leasing of business assets (e.g., machinery, buildings, vehicles, equipment,
and fixtures) - Payment
of advertising expenses, fringe benefits, entertainment expenses,
communication expenses, utility bills - Purchase
of office supplies, newspapers, books - Repair
expenses - Outsourcing
costs |
|
Notes |
- Salary
payments are out of scope for JCT purposes, but payments for services supplied by
businesses (e.g., payments for processing or staffing services) are subject
to JCT. Therefore, costs for outsourced processing, staffing, security guard,
or cleaning services are taxable purchases for JCT purposes. - For
cross-border services and the reverse charge mechanism, see this post. |
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