Qualified Invoice Format Under JCT

JCT Qualified Invoice Format-1

Background As mentioned in our previous post, the Japanese Consumption Tax (JCT) will be going through major changes in 2023. Upcoming Changes to Japanese Consumption Tax in 2023 The key points regarding these changes are: Japanese tax authorities will be introducing the JCT Qualified Invoice System in 2023 Only Qualified Invoices can be deducted when […]

Japanese Consumption Tax (JCT) – Non-taxable Good & Services

JCT Non-taxable Transactions-1

Overview Today’s post will be Part 3 of a series on Japanese Consumption Tax (JCT) that we’ve been doing the past few days. Links to previous JCT related posts: Introduction to Japanese Consumption Tax (JCT) Japanese Consumption Tax (JCT) – Scope and Who Pays the Tax In this post, we’ll be covering transactions that are […]

Japanese Consumption Tax (JCT) – Scope and Who Pays the Tax

JCT Scope and Who Pays-1

Overview In a previous post, we introduced some basic characteristics of JCT. Introduction to Japanese Consumption Tax (JCT) In this post, we’ll be looking at the scope of JCT and who actually pays the tax.   Scope of JCT and Who Pays the Tax According to the Consumption Tax Law, JCT is applicable to the […]

Introduction to Japanese Consumption Tax (JCT)

Introduction to JCT - Overview-1

Overview – Characteristics of JCT Japan’s consumption tax (JCT) is a tax on the consumption of goods and services in Japan. The tax consists of national tax and local tax and are both referred to as consumption tax. JCT is similar to a value-added tax (VAT) in other countries. JCT is applied to the final […]

Upcoming Changes to Japanese Consumption Tax in 2023

JCT Compliance 2023-1

Background If you have any business relationships with customers in Japan, you may have heard that Japanese Consumption Tax (JCT) will be going through significant changes in 2023. The TLDR (Too Long, Didn’t Read); Japanese Tax Authorities will be introducing the JCT Qualified Invoice System in 2023. Only Qualified Invoices can be deducted when your […]

Taxation of Crypto Assets (FAQ) – Links to Official NTA Releases

Crypto Tax FAQ - Official Links-1

Useful Links Towards Year End When Preparing for Crypto Tax in Japan Since 2017, the Japanese National Tax Agency (NTA) has been releasing an FAQ on how transactions involving bitcoin and crypto assets are taxed. Here are the links to the official releases by the NTA. The contents are in Japanese. Go to our Posts […]