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ACP + JCT Guide: How to Claim Import Consumption Tax Deductions in Japan

Super Ace
Posted: 2025-09-21
Last updated: 2025-09-21

For overseas companies entering the Japanese market, import procedures and compliance with Japanese Consumption Tax (JCT) are major challenges. This article explains the basics of the Attorney for Customs Procedures (ACP) system and the input tax credit on import…

Changes in Business Relationships with Japanese Companies Following the Introduction of the Invoice System (JCT)

Super Ace
Posted: 2025-05-19
Last updated: 2025-05-19

Changes in Business Relationships with Japanese Companies Following the Introduction of the Invoice System (JCT) In October 2023, Japan introduced the Invoice System (Qualified Invoice Retention System), bringing significant changes to domestic tax procedures and commercial practices. This system…

Is it Necessary to Register as a JCT Qualified Invoice Issuer on Amazon Even if the Sales Threshold for a Taxable Business is Not Met?

Super Ace
Posted: 2025-03-22
Last updated: 2025-03-22

JCT Registration for Merchants Selling on Amazon Japan When selling goods directly to customers in Japan through platforms like Amazon, JCT obligations depend on a few factors: Mandatory Registration: You are not automatically required to register for JCT just…

You May No Longer Be Exempt from JCT (Japanese Consumption Tax)

Kensaku Kimura
Posted: 2025-02-24
Last updated: 2025-02-24

Important Changes to the Japanese Tax Code You Need to Know About – 2024 Japanese Consumption Tax Amendments Attention foreign businesses exempt from consumption tax! This article highlights key changes and considerations from the 2024 Japanese consumption tax amendments…

Japanese Tax Authorities Releases FAQ (Ver9) on Crypto Taxes

Super Ace
Posted: 2024-12-31
Last updated: 2025-03-22

Acquisition Cost Method Permitted for Specific Self-Issued Crypto Assets On December 20, 2024, the National Tax Agency (NTA) published a guidance titled “Tax Treatment of Crypto Assets (Information)”. This is the ninth time (the first was in 2017) that…

OpenAI Announces the Introduction of Qualified Invoices for Japanese Consumption Tax (JCT)

Super Ace
Posted: 2024-12-19
Last updated: 2024-12-19

OpenAI Announces the Introduction of Qualified Invoices for Japanese Consumption Tax (JCT) OpenAI, renowned for its ChatGPT platform, enjoys significant popularity in Japan, with a substantial number of users subscribing to its services. In November 2024, OpenAI informed its existing…

How to Display the Japanese Consumption Tax (JCT) Amount on a JCT Qualified Invoice Denominated in a Foreign Currency

Super Ace
Posted: 2024-12-12
Last updated: 2024-12-12

How to Display the Japanese Consumption Tax (JCT) Amount on a JCT Qualified Invoice Denominated in a Foreign Currency One of the questions we are asked frequently is “My invoice is denominated in USD (or any other currency besides…

How Long Does it Take to Register as a JCT Qualified Invoice Issuer

Super Ace
Posted: 2024-11-21
Last updated: 2024-11-21

How Long Does it Take to Register as a JCT Qualified Invoice Issuer At JPA, we receive a wide range of questions from our clients regarding the Japanese Invoice System. One of the most common is “How long it…

How to Meet ACP / IOR Requirements to Deduct Import Consumption Taxes when Exporting to Japan

Super Ace
Posted: 2024-04-01
Last updated: 2024-04-01

Summary Starting October 1, 2023, the requirements to deduct import consumption taxes that companies pay when exporting to Japan have changed. In order to deduct import consumption taxes that you paid in your Japanese consumption tax (JCT) return, you…

The JCT Qualified Invoice Issuer Registration Deadline has been Extended

Super Ace
Posted: 2023-03-31
Last updated: 2023-07-20

It has been officially announced that the deadline for the Japanese Consumption Tax Qualified Invoice Issuer registration has been extended. The invoice system is scheduled to start on October 1, 2023. In order to become a qualified invoice issuer,…