An outline of the statute of limitations for correction / assessment by the tax authorities and for a request for correction by taxpayers is as shown below. (Source: Ministry of Finance website)
Hi! I'm Kei Narujima, a translator between Japanese and English specializing in tax. This website provides you with short summaries of Japanese tax regulations and rules. I hope you enjoy reading these posts. To learn more about Japanese tax in Japanese, visit https://keinarujima.blogspot.com/2021/04/blog-post.html
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Qualified Invoice System in Japan
An outline of a qualified invoice system to be implemented on October 1, 2023 is as shown below. (Source: National Tax Agency )
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Below is an overview of the liability of Japanese consumption tax on cross-border service supplies and the reverse charge mechanism in Japan...
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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....
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簡易課税制度について英語でまとめました( 国税庁サイト )。 Japan allows certain small and medium-sized enterprises to calculate creditable input Japanese consumption ta...