Other resources on tax
Please visit the EU Business in Japan section to get other resources on tax.
Please visit the EU Business in Japan section to get other resources on tax.
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Question Where can I find information about public procurement calls for tender? |
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Answer The Japanese government publishes calls for tender in English at a limited number of sites. JETRO (Japan External Trade Organization) (Click title for direct link) |
The Japanese public procurement (PP) market is one of huge potential, with EU-estimates ranging from EUR 550 billion to EUR 565 billion. EU-companies are relatively underrepresented in the PP-market in Japan, partly due to non-regulatory barriers and the geographical distance and lack of knowledge of the market. EU companies that are presently active in this market are primarily larger global players, with a sizeable presence in Japan.
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Question We are in Japan for business activities, companies that are providing us with services charge us Consumption Tax. Can we get a refund of the Consumption Tax paid in Japan? |
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Answer You can only receive a return of Consumption Tax paid in Japan, if you have taxable sales within Japan with in a base period. |
Beside descriptions of the taxation system in Japan, the JTPP Helpdesk also strives to supply practical information to get your job done with regard to tax matters. For now, it is not yet possible to file tax returns etc. in other languages than in Japanese. However with the more practical guides JTPP Helpdesk aims to make the procedures more transparent and comprehensible for European SMEs.
The following domestic business transactions are exempted from Consumption tax:
Although corporate and consumption taxation issues are those you will have to deal with in your daily business activities as an SME, there are also a number of other taxes and rules that might have effect on your business dealings. Some of these are introduced on this page. Please use the quick link to jump to the appropriate section.
Quick links to
Foreign companies engaged in business in Japan without a physical presence, but possessing warehousing and distributing goods in Japan, may be classified as having a permanent establishment in Japan. In this situation, the company could also be subjected to direct, as well as indirect taxes like Consumption tax.
Self Assessment and Payment
Enterprises engaged in domestic transactions (excluding enterprises that are exempt from consumption tax) and parties engaged in import transactions must file and pay consumption tax on their taxable sales by the methods and procedures respectively provided for them. If the amount of consumption tax on the taxable sales of an enterprise is less than the amount of consumption tax on purchases (calculated as being deductible by the prescribed method), the shortfall is refunded by filing.
The EU-Japan Centre currently produces 5 newsletters :
Joint venture established in 1987 by the European Commission (DG GROW) and the Japanese Government (METI) for promoting all forms of industrial, trade and investment cooperation between the EU and Japan.
The EU-Japan Centre’s activities are subject to the allocation of a Grant Agreement by the European Commission for 2024-2026
