JCT japan VAT services

Free One-on-One VIP Accounting Consultation (Chinese & English)

We offer personalized tax and accounting consultations in both Chinese and English, ensuring clear communication and a full understanding of Japanese tax requirements.

Corporate Tax Review & Planning

We analyze your company’s current tax position, identify potential risks and opportunities, and provide practical, compliant tax planning strategies tailored to your business.

Year-Round Tax Monitoring & Support

From startup to annual filing, we provide continuous guidance and monitor your tax status throughout the year to ensure timely, accurate filings and minimize tax risks.

Required Documents for Japan Consumption Tax (JCT) Registration

To register for Japan’s Consumption Tax (JCT), the following basic documents are typically required:

• Corporate Identification Document

• Business Registration Certificate

• Registration Information Form

We provide free translation for all required documents. Additional materials may be needed depending on your business situation — please consult the Aisu Advisory team for details.

Frequently Asked Questions

1. How long does it take to obtain the Japan JCT tax number?

The process for obtaining both the Corporate Number (法人番号) and the Invoice Registration Number (適格請求書発行事業者番号) typically takes 2–3 months, depending on the tax office and review workload.

2. What is the Japan Consumption Tax rate?

Since October 1, 2019, Japan’s Consumption Tax has been structured as follows:

• Standard Rate: 10%

  • National tax: 7.8%

  • Local tax: 2.2%

• Reduced Rate: 8%
  (Applies to certain food items and newspapers; not applicable to most cross-border sellers.)

3. What is the filing frequency for Japan Consumption Tax?

• First year: Annual tax return only

• From the second year onward: The tax office determines the filing frequency based on the previous year’s tax amount. Your filing may be:

  • Annual

  • Semi-annual

  • Quarterly

  • Monthly

Generally, higher tax amounts result in more frequent filing requirements.

4. When does a Chinese seller need to register for JCT?

Registration becomes mandatory under the following conditions:

1. Base Period Revenue Exceeds the Threshold
   If your revenue two fiscal years prior exceeds 10 million JPY, you must register and file JCT.

2. Special Period Revenue Exceeds the Threshold
   Even if the base period revenue is below 10 million JPY, having 10 million JPY sales in the first six months of the previous fiscal year triggers the obligation.

3. Paid-in Capital Exceeds 10 Million JPY
   Companies with capital above this threshold must register, even with low sales.