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Qualified Invoice System for Japanese consumption tax
Qualified Invoice System for Japanese consumption tax will start on October 1, 2023. This article will provide an overview of the Qualified Invoice System and the procedures that need to be taken.
Filing obligation of consumption tax return
Japanese consumption tax is equivalent to the Value Added Tax (VAT) or Goods and Service Tax (GST) in other countries. As well as VAT or GST, the Japanese consumption tax system is complex. In particular, the determination of filing obligation of consumption tax might be a bit confusing, although it is essential to operate a business in Japan. This article summarises an overview of how to determine the filing obligation of the Japanese consumption tax return.
Japanese taxation to non-permanent resident individuals
If you are treated as “non-permanent resident,” your taxable income subject to Japanese income tax might be limited. This article summarizes Japanese individual income tax treatment applicable to non-permanent resident individuals.
Corporate taxation to permanent establishment (PE) in Japan
Japanese taxation to a foreign corporation differs depending on whether the foreign corporation has a permanent establishment (PE) in Japan. This article summarizes taxation to a foreign corporation having PE in Japan.
Blue form tax return system in Japan
Under the Japanese corporate tax law, many tax benefits are only granted to a corporation with “blue form tax return” status, so-called “Aoiro-Shinkoku(青色申告).” Here is a summary of the blue form tax return system in Japan.