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Source: https://www.nta.go.jp/english/taxes/consumption_tax/index.htm Information about Consumption Tax (Guides, Notifications etc.) Basic Knowledge Guides and Brochures Notifications and Applications Cross-border supplies of electronic services

Source:  https://home.kpmg/xx/en/home/insights/2017/10/japan-indirect-tax-e-s-s-survey.html 1 October 2015 What is the applicable annual turnover threshold (in local currency) for that requirement to apply? 10 million Japanese yen (JPY) - the foreign supplier who does not have a permanent establishment in Japan is required to register if their taxable sales excluding the turnover of the B2B digital services in the base period (generally referring to the 2 fiscal years prior to the current fiscal year) exceeds JPY10 million. In the case of newly established companies, a foreign supplier may also be required to file a JCT return and pay JCT to the Japanese government if its share capital or the turnover of the controlling party of the supplier exceeds a certain prescribed threshold. Is simplified or standard registration required? Standard, JCT law does not provide for simplified registration. Does the requirement apply to all e-services? No, only digital services which...

A consumption tax is a tax levied on consumption spending on goods and services. The tax base of such a tax is the money spent on consumption. Consumption taxes are usually indirect, such as a sales tax or a value-added tax. However, a consumption tax can also be structured as a form of direct, personal taxation, such as the Hall–Rabushka flat tax.A consumption tax is a tax levied on consumption spending on goods and services. The tax base of such a tax is the money spent on consumption. Consumption taxes are usually indirect, such as a sales tax or a value-added tax. However, a consumption tax can also be structured as a form of direct, personal taxation, such as the Hall–Rabushka flat tax. What you need to know  The indirect tax system in Japan is consumption tax (“JCT”). Tax is due on taxable supplies of goods and services made in Japan, in the course of a business activity. This includes electronic services provided to non-business customers. Note that if certain supplies ...