{"id":876,"date":"2021-12-12T14:52:14","date_gmt":"2021-12-12T05:52:14","guid":{"rendered":"https:\/\/skadvisory.jp\/en\/?page_id=876"},"modified":"2026-03-17T20:05:04","modified_gmt":"2026-03-17T11:05:04","slug":"tax-representative-service","status":"publish","type":"page","link":"https:\/\/skadvisory.jp\/en\/acp\/tax-representative-service\/","title":{"rendered":"Japan Consumption Tax (JCT) Representative Service"},"content":{"rendered":"\n

What Is a JCT Tax Representative and Why Is It Required?<\/span><\/h2>\n\n\n\n
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When a non-resident foreign entity becomes subject to Japan\u2019s Consumption Tax (JCT), it is required to appoint a JCT Tax Representative (Tax Agent).<\/span>

If a non-resident company sells goods to customers in Japan, it typically collects 10% consumption tax on those sales. This collected JCT must be reported and submitted to the Japanese National Tax Office, unless the entity qualifies as a tax-exempt business. (See: \"Are we a Tax-Exempt Business?\"<\/a><\/span>)<\/span><\/p>\n<\/div>\n\n\n\n

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If the entity is JCT-liable\u2014or voluntarily registers as a taxable entity, such as by obtaining a Qualified Invoice Issuer Number\u2014it must appoint a JCT Tax Representative to handle all tax-related procedures in Japan, including JCT tax filings.<\/span>

In the JCT tax return process, the paid import JCT can be offset against the collected JCT.<\/p>\n\n\n\n