international tax– category –

When You Sell E-books and Digital Services to Japanese Consumers and Businesses via the Internet When you (a foreign business entity) provide telecommunications services to Japanese businesses or consumers, the Japanese consumption ...

Transfer Pricing Compliance Guide for Small and Medium Enterprises: Essential Implementation Strategies For small and medium enterprises (SMEs) expanding overseas, compliance with transfer pricing regulations has become an unavoidable an...

Service Export Tax Exemption: Complete Guide to International Service Transactions and Tax Processing In today's era of expanding international business, Japanese companies increasingly have opportunities to provide services overseas. Su...

foreign company entry forms in Japan When foreign companies or foreign nationals plan to enter the Japanese market, the first critical decision they face is "which entry form to choose." There are three main options: establishing a Japan...

Consumption Tax Implications for Services Provided to Non-Residents with Japanese Branches One key transaction type in international consumption tax handling is the "provision of services to non-residents with Japanese branches" and its ...

Essential International Tax Knowledge In today's globalized world, many companies regularly conduct overseas business trips and short-term assignments. A crucial concept that must be understood in such situations is the "short-term resid...

Anti-Tax Avoidance System for Transactions with Overseas Related Companies For companies with overseas related companies, the choice of financing methods becomes a crucial tax consideration. The decision between equity investment or borr...

Foreign Currency Exchange Rate Treatment for Corporate Transactions In today's globalized world, many companies engage in foreign currency transactions. However, there are complex rules regarding yen conversion methods for tax purposes, ...

Tax Treaty Applications for Payments to Foreign Corporations When making payments of dividends, interest, or royalties to foreign corporations, failure to follow proper procedures can result in a high withholding tax rate of 20.42%. By c...

Four Categories of Taxpayers and Their Taxation Scope Japan's tax system divides taxpayers into four categories, each with different taxation scopes. Residents are individuals who have an address in Japan or have continuously mainta...

Tax-Exempt Store Refund System Transition in Japan Starting November 1, 2026, Japan's tax-exempt store system will undergo fundamental changes. The complete transition from the traditional "immediate tax-exempt price sales at the point o...

The Critical Importance of Foreign Related Party Concepts in Transfer Pricing Regulations One of the most crucial concepts in transfer pricing regulations is the determination of "foreign related parties." This determination is a vital e...

Issues with DDP Transactions with Japanese businesses DDP (Delivered Duty Paid) is a commonly used trading condition in international trade. This is a convenient contract where "the seller bears all costs including customs duties an...

Basic Mechanism and Purpose of Transfer Pricing Taxation System Transfer pricing taxation system is a system that recalculates taxable income based on appropriate prices when income is transferred overseas due to transaction prices ...

Japan Export Tax Exemption for Consumption Tax The export tax exemption system is based on the fundamental principle that consumption tax, being a domestic consumption tax, should not be imposed on goods and services consumed abroad. Con...

Cross-Border E-Commerce for Foreign Companies Without Japanese Operations Cross-border e-commerce business, where foreign companies sell products and services directly to Japanese consumers through their own websites without establishing...

Why is domestic and foreign judgment important regarding Japan's consumption tax? When considering the taxation relationship for Japanese consumption tax, we consider the taxation relationship in stages. First, we need to consider whethe...

What is a resident? According to the Income Tax Act, a "resident" is defined as an individual who has an address in Japan or an individual who has continued to reside in Japan for one year or more. Residents are liable for Japanese incom...

What is fulfillment service? "Fulfillment service" is a service that performs a series of operations on behalf of e-commerce site operations, such as storage and management of products, order processing, packaging, shipping, and return h...

Background of the Correction Due to the revision of the Customs Act, the requirement for consumption tax declaration arose from the need to clarify the tax burden when importing and selling goods in Japan, and to ensure the proper collec...