Japan’s New Platform Taxation for Cross-Border E-Commerce (FY2026 Japanese Tax Reform Outline)
December 30, 2025
Japan Consumption Tax Reform on Cross-Border E-Commerce In December 2025, the Japanese ruling parties released the FY2026 Tax Reform Outline.The outline includes significant reforms to Japan Consumption Tax (JCT) aimed at ensuring proper taxation of cross-border e-commerce (CBEC) involving the sale of goods. Key Changes 1. Shift of JCT Filing and Payment Obligation to Large […]