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Japanese Taxation System
Taxation of Foreign Nationals
Income Tax
Income Tax Returns
Tax Deductions
Income from Wages and
Salaries
Inhabitant’s Tax
Consumption Tax and Local Consumption Tax
Stamp Tax
End of Year Tax Adjustments
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Consumption Tax and Local Consumption Tax
Goods and services purchased are subject to a total consumption tax of 5% (1% of which is local consumption tax) that is added to the original price and paid by the consumer. Certain goods are not subject to consumption tax.
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[Non-taxable Transactions]
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Sale / rental of land; securities trade; purchase of postage stamps, revenue stamps, medical services, social welfare services, school fees, etc.
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Consumption tax, which is only applicable to transactions in Japan, is not levied
on export goods, etc.
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