Related
Online procedures: eTax & ELTAX

It is possible in Japan to complete the entire tax return filling and payment online. This solution may be very useful for a company headquartered abroad. There is however one important precondition to using online tax-services, which prevents foreign companies from using the online portals: 

Companies must have legal residence in Japan, which is necessary to obtain a digital ID/Electronic certificate.

e-Tax

www.e-tax.nta.go.jp

Contact details tax offices

There is a local tax office in almost every important city in Japan. Below lists the contact information of the Regional Tax Bureaus. 

A list of the addresses of local tax bureaus is available on the website of the National Tax Agency, but only in Japanese.

The Tokyo Regional Taxation Bureau offers consultations for foreigners in English during weekdays from 9:00 to 17:00 local time. It is possible to get information by calling +81-3-3821-9070.

Tokyo2020 Tender result: Traffic volume surveys at Olympic venues
Tokyo2020 Tender result: "Preliminary design of Temporary Overlays VI Asaka Shooting Range
EU and Japan reach agreement in principle on EPA: What to expect for government procurement?
Tokyo2020 Tender Results: Support services to obtain ISO 20121 certification
Tax exemptions

The following domestic business transactions are exempted from Consumption tax:

Other taxes

Although corporate and consumption taxation issues are those you will have to deal with in your daily business activities as an SME, there are also a number of other taxes and rules that might have effect on your business dealings.  Some of these are introduced on this page.

Personal Tax

Resident / Non-Resident Status

Foreign business and consumption tax

Foreign companies engaged in business in Japan without a physical presence, but possessing warehousing and distributing goods in Japan, may be classified as having a permanent establishment in Japan. In this situation, the company could also be subjected to direct, as well as indirect taxes like Consumption tax.

Tax returns and withholding of tax

Self Assessment and Payment

Enterprises engaged in domestic transactions (excluding enterprises that are exempt from consumption tax) and parties engaged in import transactions must file and pay consumption tax on their taxable sales by the methods and procedures respectively provided for them. If the amount of consumption tax on the taxable sales of an enterprise is less than the amount of consumption tax on purchases (calculated as being deductible by the prescribed method), the shortfall is refunded by filing.

Consumption taxes

Main points

Subsidies

The Japanese government at various levels offers subsidies to support SMEs. JETRO provides an overview of the programmes in place.   

EU-Japan Centre's News

More
The Centre quarterly newsletter, December 2024 issue, is out! In this issue:   Call for…
The EU Japan Centre is releasing a weekly press review covering Japan's economic and policy matters…
JTPP Helpdesk's Weekly Digest of Public Sector Tenders is a selection of tenders found on the Japan…
The EU Japan Centre is releasing a weekly press review covering Japan's economic and policy matters…

Events

More
Japan
21/01/2025 - 24/01/2025
Are you running a business specialising in smart factory solutions, manufacturing and robotics technologies? Would you like to present your technologies and products to potential partners and clients…
Japan
29/01/2025 - 31/01/2025
--- Applications are now closed --- Are you a European business specialising in lunar or deep space exploration, satellite equipment, upstream or ground-based space-related technologies and…
Subscribe to
our newsletters

The EU-Japan Centre currently produces 5 newsletters :

  • EU-Japan NEWS - our flagship newsletter covering the Centre's support services, information about EU (or Member States) - Japan cooperation
  • Japanese Industry and Policy News
  • “About Japan” e-News (Only available for EU companies / EU organisations)
  • Japan Tax and Public Procurement Weekly Tender Digest (Only available for EU companies / EU organisations)
  • Tech Transfer Helpdesk Newsletter
Subscribe