When you visit Japan for business purposes, you will spend money in hotels, restaurants, and taxis, etc. 10% of Japanese Consumption Tax will be charged each time. By using JCTRefund.com, you can easily get back such tax costs.

JCT Refund Support

To refund Japanese Consumption Tax, you need tax registration and tax returns in Japan.

  1. Procedure
    • Submit tax returns with explanation
  2. Refundable period
    • After registration and new fiscal year started
  3. Refundable items
    • Any items
  4. Refunds
    • In general, 2 to 3 months after filing, to tax agent’s bank

JCT Registration

  1. Tax Agent
    • Non-resident must appoint tax agent
  2. Taxable period
    • Annual return based upon fiscal year of HQs
    • can select quarterly or monthly return before registration
  3. Time
    • Circa 2 weeks to registration from submission

JCT Exemption

  • Small business exemption
    • Entity to meet all conditions;
      1. Annual taxable sales two years ago didn’t exceed
      2. Taxable sales in first 6 months last year didn’t exceed
      3. Share capital of HQs is less than JPY 10M
    • If exempted, no registration (or de-registration) is required

JCT Return

  1. Filing and payment
    • Within 2 months from end of fiscal year
    • Interim payment required
  2. Two years
    • Once registered, must submit returns at least 2 years
    • Can not change frequency of returns at least 2 years
  3. Procedure
    1. Accounting data with tax rate required
    2. Invoices must be kept for 7 years.

Contact

If you would like to learn more about our services, please contact us.