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Latest UpdatesRevision of Consumption Taxation on Cross-Border Supplies of Services

Apr 28, 2015

From October 2015 onwards, the government of Japan will extend the coverage of consumption tax to cross-border supplies of electronic commerce by foreign businesses, such as the provision of digital books, music and advertisements, in order to ensure competitive equality between domestic and foreign businesses.
In particular, a foreign business who provides B2C electronic services to Japanese residents shall account for Japan Consumption Tax.
For more information, please visit the following website.

Main Point
Revision of Consumption Taxation on Cross-Border Supplies of Services(Ministry of Finance)External site: a new window will open.
Detailed Information
Cross-border supplies of electronic services(National Tax Agency)External site: a new window will open.