Japan AC Outsourcing Co., Ltd. SAKUMA CPA OFFICE

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Japan AC Outsourcing Co., Ltd. SAKUMA CPA OFFICE

Japan AC Outsourcing Co., Ltd. SAKUMA CPA OFFICE

We specialize in providing professional Accounting &Bookeeping and Tax services in Japan.

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Japanese consumption tax

Consumption tax in Japan is an indirect tax, which almost every domestic transaction and every import transaction of foreign goods in Japan will be subject to taxation at the effective tax rate of 5%.

Filing consumption tax and payment

The final tax return must be filed and the tax must be accounted for to the tax office within 2 months after the end of the fiscal year.

Consumption tax period

The taxable period for a corporation is its business year. By filing an application to the tax office, an corporation can shorten the taxable period to one month or divided into three-month periods.

Place for payment
I. Import transactions

Foreign goods removed from a bonded area are subject to consumption tax.
Taxpayers removing foreign goods from a bonded area are those who receive and remove taxable foreign goods.

II. Domestic transactions

For a domestic corporation- the location of its head or main office
For a foreign corporation -the location of its registered office

Purchase tax credit

Where an corporation makes a taxable purchase in Japan or removes taxable foreign goods from a bounded area, the total consumption tax on the purchase is credited.

Consumption tax exemption

An corporation is exempt from consumption tax during its first and second business year, however, where an corporation is established with its capital of Yen 10 million, it is not exempt from consumption tax during its first and second business year.
Where the amount of taxable sales of an corporation in its base period is under Yen 10 million, an corporation will be exempt from consumption tax.

Japanese tax
AC Outsourcing Contact

E-mail: mailto:info@acojapan.com
Tel: 813-3406-7030
Fax: 813-3406-7074

Japan AC Outsourcing Co., Ltd. Sakuma CPA Office
Aoyamaα Bldg 5F, 10-14, Shibuya 2chome Shibuya-ku Tokyo Japan

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Japanese Corporate Tax

Stated Capital -calculation factor under Japanese taxNEW

Group Corporation TaxationNEW

Stated Capital of Foreign Corporation -calculation factor under Japanese TaxNEW

Application to Japanese Branch of Foreign Corporation of Local Tax and Tax Based on Business SizeNEW

Japanese Consumption Tax
Japanese withholding income tax

Japanese Income Tax Applicable to Foreign National Working in JapanNEW

Year-End AdjustmentsNEW

Application of Japanese withholding tax exemption
Japanese Social insurance

Pension-International Social Security AgreementNEW

Treatment of Spouse and Children Accompanied by Foreign National Dispatched to JapanNEW

Procedure for Application for Exemption on the Japanese pension systemNEW

Japanese labor insuranceNEW
Company Establishiment and Incorporation Procedures in Japan

Procedures for Incorporation of K.K.NEW

Basic matters determined for Incorporation of K.K.NEW

Organs of K.K in JapanNEW

Procedures for Incorporation of Japanese Branch of Foreign CorporationNEW

Basic Matters determined for Incorporation of Japanese BranchNEW

Notification of IncorporationNEW

Dissolution and Liquidation of Company in JapanNEW

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