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New rule on the cross boarder provision of digital service

New law for the application of consumption tax for cross boarder provision of digital services had been ratified. Due to this tax reform, the provision of digital services from offshore to customers residing in Japan will become subject to consumption tax from October 1st 2015.

-What is “Digital services”

The definition of “digital services” is services provided via the internet. According to FAQ published by the Japanese tax authority, the followings are examples of digital services.

  • ・Distribution of e-books, e-newspapers, music, videos, and software including some kind of online games
  • ・Services providing access to software or database on cloud services
  • ・Services providing usage of file server on cloud services
  • ・Distribution of advertisements via the internet
  • ・Services providing usage of shopping websites or auction websites hosted outside of Japan
  • ・Services providing usage of travel websites booking hotels, restaurants, hosted outside of Japan
  • ・Services providing language school etc. via the internet.

 

We can provide further information. If you have any question, please feel free to contact us.


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