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Historical data
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The tax was introduced on April 1, 1989.
The tax is known as Consumption Tax (JCT).
Tax Authority
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National Tax Administration (NTA) :
Even though the Japanese "consumption tax" is comprised of national and regional taxes, the administration is solely performed by the "National Tax Administration" (NTA) and NTA's subdivisions without the involvement of the other regional tax authorities.
Relevant web address(es):
www.mof.go.jp
www.nta.go.jp
VAT Rates
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Standard VAT rate:
5%
Further information:
The standard VAT rate of 5% is comprised by 4% national tax and 1% regional tax.
Refunds for countries outside the EU?
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Yes, business-related refunds to companies and organisations with a VAT registration in their home country - however on mutual basis, i.e., only for countries that have entered reciprocity agreement with Japan.
Please contact us for further information!
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