Japan Consumption Tax for Overseas Businesses
Who we help
Amazon Japan sellers
Whether you store stock in Japan (FBA) or ship from abroad: registration numbers, recovery of import consumption tax, and the April 2028 changes.
Online stores shipping from abroad
Shopify and other own websites. Japan's rules for low-value parcels change on 1 April 2028.
SaaS and digital services
Billing customers in Japan directly? Japanese business customers ask for your registration number ("T-number").
Manufacturers and wholesalers
Delivering to Japanese companies on DDP terms and paying import consumption tax in Japan.
What we do
Registration
We check whether you must file or should register, file the notifications, and apply for your Qualified Invoice Issuer number ("T" + 13 digits).
Tax representative and tax agent
Overseas businesses without an office in Japan need both. We receive letters from the tax office, summarize them in English, and handle payments and refunds.
JCT returns
Annual (and interim) returns, recovery of import consumption tax, and a short English report after each return.
Ready for 2028
We explain how the April 2028 reforms (marketplace taxation and low-value imports) affect you before they take effect.
A licensed tax accountant, in English
Hiroyuki Matsumoto, a licensed Japanese tax accountant, does the work himself, in English from start to finish.
Fixed, prepaid fees
You know the annual cost before you start. See the fees below.
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How it works
The first reply is free. Tell us about your business and we will tell you what to do next.
1. Contact us
Send the form below. We reply in English within 2 business days.
2. Written diagnosis
Answer an online questionnaire. Within 5 business days you receive a written memo: whether you must register, the best structure, estimated tax, and our fixed-fee quote.
3. Engagement
Sign online, verify your identity and prepay the fee. We file the notifications and your registration application.
4. Every year
We prepare and file your returns. You transfer the tax in yen to our client account; we pay it and send you the receipt.
We advise on Japanese tax only. Customs procedures are handled by licensed customs brokers, with whom we coordinate.
Fees (Japanese yen)
Written diagnosis
JPY 30,000 — credited to the Registration Package if you engage us.
Registration Package
JPY 120,000 (JPY 60,000 when signed together with an Annual Plan).
Annual Plan
Basic JPY 40,000 / month, Standard JPY 60,000 / month, Premium from JPY 90,000 / month. Billed annually in advance.
Notes
Bank and currency conversion charges are not included. Japanese consumption tax is not added for clients with no office in Japan. Other work is quoted separately.
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1-minute self-check
Answer yes or no. This is a general guide, not tax advice.
1. Do you sell goods that are already in Japan when sold (for example, stock in Amazon FBA warehouses)?
2. Do you provide software, SaaS, apps or online content to customers in Japan?
3. Did your sales in Japan exceed JPY 10 million in a business year two years ago?
4. Do Japanese business customers ask you for a registration number?
5. Do you ship goods of JPY 10,000 or less from abroad directly to customers in Japan?
If you answered yes to any question, Japanese consumption tax may apply to you now or from April 2028. Contact us and we will tell you what to do next.
FAQ
Q. Do I need a company in Japan?
A. No. You need a tax representative in Japan, and a licensed tax accountant as your tax agent.
Q. Will I owe Japanese corporate tax?
A. Usually not, if you have no office, staff or agents in Japan. We will tell you if your setup raises this risk.
Q. What changes in April 2028?
A. Goods of JPY 10,000 or less per item, sold online and shipped from abroad, become taxable at the point of sale. Large marketplaces designated by the National Tax Agency will file the tax on goods sold through them by overseas sellers. Sellers can register as a "specified low-value asset seller" (applications open 1 October 2027).
Q. Can you act as importer of record or handle customs?
A. No. Customs is handled by licensed customs brokers; we coordinate with them.
Q. Do you advise on taxes outside Japan?
A. No. We advise on Japanese tax only, and can coordinate with your home-country advisers.
Q. Who are you?
A. Matsumoto Tax Accountant Firm, Hiroshima, Japan. Hiroyuki Matsumoto, Certified Public Tax Accountant (zeirishi), Chugoku Certified Public Tax Accountants' Association, registration No. 104810. This page is general information, not tax advice for your situation. Information as of November 2026.
Contact us
Tell us a little about your business. We reply in English within 2 business days. There is no charge for this first reply.
By sending this form, you agree that we use your information only to reply to your inquiry and to provide our services. We keep it securely and do not share it except as required by law.