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New consumption tax regulation for the distribution of e-book, e-music and ad

Consumption tax (CIT) reform for the distribution of e-book, e-music and advertisement etc. via internet (i.e. electronic commerce transaction for digital material) from overseas has been established. This new regulation will be effective from October 1st 2015.

The sales of the distribution of e-book, e-music and advertisement etc. from overseas will be subject to consumption tax from October 1st 2015.

When the company expects to sell e-book, e-music and advertisement etc. from overseas on and after October 1st 2015, the company should submit the application to Japanese tax authority and be required to register company code in advance.

Please note that this regulation’s target is included not just only in e-book, e-music and advertisement but also in licensing of copyright, so various transactions may be subject to consumption tax. In addition, in order to register company code in Japanese tax authority, the company should designate tax agent in Japan.

As for tax payment including tax filing, in case the customer is individual, the consumption tax filing is required per year. If the customer is company, this customer makes tax payment, using “reverse-charge” method.

If you have any question, please feel free to contact us.


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