![](https://www.taxconnections.com/taxblog/wp-content/uploads/Claire-McNamara.jpg?resize=90%2C90&ssl=1)
If you’re a provider of digital services to customers in Japan, please be aware that the changes being introduced on 1st October 2015 may affect you.
Old Rules
Under the Consumption Tax Act (Act No. 108 of 1988), a service rendered in Japan is subject to Consumption Tax which is equivalent to VAT (i.e. Value Added Tax).
The criteria for determining whether a service is rendered inside or outside Japan varies depending on the nature of the service.
Under the current rules (i.e. pre October 2015), the tax treatment relating to the provision of e-commerce services, such as e-books, online games, internet delivery of music, etc. is Read More
Recent Comments