ACP + JCT Guide: How to Claim Import Consumption Tax Deductions in Japan
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 consumption tax, and outlines how our firm can support you. Tax and Customs Compliance Required […]
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?
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 because you are selling in Japan. However, if your annual sales in Japan exceed the threshold […]
How to Meet ACP / IOR Requirements to Deduct Import Consumption Taxes when Exporting to Japan
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 will need to be the Importer of Record (IOR). If you do not have a physical […]