If your company sells software or AI subscriptions directly to consumers in Japan, you may need to file a Japanese consumption tax (JCT) return even if you have no office in Japan. We can help you work out which sales your company is responsible for, file the return and explain in English how much to pay and when.

Request a Japan JCT filing quote

Is this service a fit for your company?

This service is designed for companies based outside Japan, with no Japanese branch or subsidiary, that sell subscriptions through their own website. If consumers can sign up for your plan, a sale can fall under Japan’s consumer-facing digital service rules even when a business buys it.

If you sell through both your website and an app store, tell us about each channel. A designated platform may be responsible for JCT on qualifying sales made through it. We review direct sales separately. If another company acts as the seller on your receipts (a merchant of record), tell us which sales it handles.

What the engagement covers

  • First-year setup. We review your sales terms, Japan sales history and checkout records to assess your filing obligations. Where required and agreed, we act as your JCT tax representative in Japan and file the relevant notifications. We also check whether Japanese invoice registration is appropriate.
  • Annual return. We reconcile Japan sales and refunds in the agreed payment report, check currency conversion, and prepare and file one JCT return for the agreed period.
  • Payment and follow-up. You receive an English filing summary with the amount due, deadline and payment instructions. Your company pays the tax directly. We handle routine tax office correspondence about the agreed filing and communicate with you in writing in English.

Fees

These fees assume one company, one direct sales channel, usable transaction records and one current annual return.

First year   JPY 553,000
Includes JPY 203,000 for the initial JCT assessment and setup, plus JPY 350,000 for the annual filing and tax representative services described above.
Renewal   JPY 350,000 per year
Includes the annual return and tax representative services for the agreed scope.

If your company is required to make one interim JCT payment for the year based on the previous period’s final JCT liability, the annual service covers that payment when its deadline falls within the agreed service period. This applies in the first year and on renewal. We check the tax office notice, explain the amount and deadline in English, and review your proof of payment. Your company pays the tax directly.

For a first-year handover, we agree the covered payment and the records you must provide by an agreed date before work starts. Urgent or overdue matters and work to reconstruct prior filings are assessed and quoted separately.

We quote separately for interim returns based on a provisional closing of the books, voluntary interim returns and the full annual schedule of three or eleven interim payments. Prior-year returns, refund claims, tax audits, additional sales channels and substantial data cleanup are also separately quoted.

All JCT service fees on this page are stated before any applicable Japanese consumption tax. Your written quote will confirm the tax treatment, any tax on our fees and the total amount payable before paid work begins.

Optional written review

A separate written review is optional. The standard professional fee is JPY 73,500, with complex reviews quoted from JPY 105,000, before any applicable Japanese consumption tax. We agree the scope and fee before the review begins. Standard cases can proceed from a free quote directly to the annual engagement.

The review provides a written assessment of the agreed Japan sales channels, possible JCT filing obligations, information gaps and next steps. It does not include preparing or filing returns, detailed tax calculations or tax office representation.

If the same company signs a first-year JCT engagement covering the reviewed matters within 90 calendar days after the written review is delivered, we credit the paid review fee, excluding consumption tax and expenses, against the JPY 203,000 initial assessment and setup fee, up to that amount. The credit applies once to that company’s first-year setup fee. The quote will show the credit and the remaining amount due.

See the corporate JCT review and credit terms for details.

What to include in your quote request

The quote button opens our English form with Japan consumption tax filing for overseas companies selected.

In your message, briefly include your company’s name and country of incorporation, what you sell, how you sell to customers in Japan, when sales to Japan began or are expected to begin, and any known filing deadline. For sales channels, mention your own website, app stores, resellers, or a merchant of record (the company named as seller on customer receipts). Approximate dates are fine.

The initial scope check and quote are free. A tax opinion or detailed document review is separate paid work agreed in advance. Please leave out customer data, tax notices and payment records at this stage.

Request a Japan JCT filing quote

After your inquiry is submitted successfully, we send an automatic confirmation email. We will reply in writing within 3 business days to explain the next steps or ask for further information.

For official guidance, see the Japanese National Tax Agency’s guide to platform taxation.