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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61. Tax Treatment of Non-Creditable Input Japanese Consumption Tax 控除対象外消費税額
控除対象外消費税額の取扱いについて英語でまとめました。 The table below provides an overview of tax treatment of non-creditable Japanese consumption tax for Japanese corporate and individual income tax purposes. (Source: National Tax Agency ) See this post for more about Japanese tax and accounting. The author of this website is not responsible for any damage or loss arising related to this website.
53. Tax Filing/Payment Due Dates in Japan 申告納税期限
いろいろな税の申告納税期限について英語でまとめました。 The table below provides an overview of tax filing and payment due dates for various Japanese taxes. See this post for more about Japanese tax and accounting. The author of this website is not responsible for any damage or loss arising related to this website.
38. Calculation of Japanese Consumption Tax Due 消費税額の計算
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 ) See this post for more about Japanese tax and accounting. The author of this website is not responsible for any damage or loss arising related to this website.
37. Simplified Method for Calculating Creditable Input JCT 簡易課税制度
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 tax ("JCT") in a simplified manner. The table below provides an overview of such simplified method for calculating creditable input JCT. (Source: National Tax Agency ) See this post for more about Japanese tax and accounting. The author of this website is not responsible for any damage or loss arising related to this website.
30. Qualified Invoice in Japan 区分記載・適格請求書
適格請求書について英語でまとめました（ 国税庁サイト ）。 An overview of the rate-classified invoice (already in place) and the qualified invoice (effective as of October 1, 2023) for Japanese consumption tax ("JCT") purposes is as described in the table below. See this post for more about Japanese tax and accounting. The author of this website is not responsible for any damage or loss arising related to this website.
27. Taxability of Digital Services in Japan 電気通信利用役務の提供に係る内外判定基準
電気通信利用役務の提供に係る内外判定基準を英語で説明してみました（ 国税庁サイト ）。 An overview of the place of supply rule for digital services for Japanese consumption tax ("JCT") purposes is as follows. See this for an overview of JCT. See this for the reverse charge mechanism for JCT purposes. See this post for more about Japanese tax and accounting: The author of this website is not responsible for any damage or loss arising related to this website.
26. Cross-Border Services & Reverse Charge Mechanism in Japan 国境を越えた役務提供とリバースチャージ方式
Below is an overview of the liability of Japanese consumption tax on cross-border service supplies and the reverse charge mechanism in Japan. See this post for more about Japanese tax and accounting: 国境を越えた役務提供とリバースチャージ方式を英語でまとめてみました。 - 国境を越えた役務の提供に係る消費税の課税関係について（FAQ） - 国境を越えた役務の提供に係る消費税の課税関係について（パンフレット） The author of this website is not responsible for any damage or loss arising related to this website. ---------------------------------------- I. Liability of JCT on cross-border service supplies - General Type Supplier Recipient Place of supply Taxability Reverse charge Liability lies with: T1 Japanese business Foreign business Foreign Out of scope N/A N/A T2 Foreign business Japanese business Japan Taxable B2C* digital service N/A Foreign business ...
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 : The author of this website is not responsible for any damage or loss arising related to this website.