按地区划分的税率 Japan

希望注册为认可的外国企业的外国服务提供商必须填写“注册为已注册外国企业申请表”。此申请必须通过负责税务支付地点的税务局区长提交给国税厅长官。

如果个体经营者在日本没有地址或住所，或者公司在日本没有主要办事处或任何办事处，则必须指定一名税务代理人。该税务代理人将负责处理纳税申报表、通知文件和税款支付。

通过互联网提供电子书、数字报纸、音乐、视频和软件（包括游戏等各种应用程序）。
允许客户在云端使用软件和数据库的服务。
Services that provide customers with storage space to save their electronic data in the cloud.
Distribution of advertisements via the internet.
Services that allow customers to access shopping and auction sites on the internet (e.g., charges on posting goods for sale, etc.).
Services that allow customers to access the place to sell game software and other products on the internet.
Provision via internet reservation website for accommodation and restaurants (those who charge on posting for the website from the businesses that operate accommodation and restaurants).
English lessons are provided via the internet.

If tax returns are not filed (which are due two months after the end of the year), non-residents may face the following penalties:

– If a return is not filed, a penalty of 15% of the payable JCT is applied (an additional 5% is added for the amount exceeding JPY 500,000).
– For the year 2015, an interest rate of 2.8% per annum is charged from the original due date to two months after the due date for payment on an assessment or late filing. Any amount that remains unpaid after this date is subject to an annual interest charge of 9.1%.

目前，日本的消费税法并未采用消费税发票系统。尽管如此，日本的纳税人必须保存账簿和记录，以验证已支付和申报的金额。每张合法的税务发票必须包含以下详细信息：

— 供应商的完整名称；
— 应税交易发生的日期；
— 应税交易的描述；
– 适用于应税交易的总费用；
– 提供商品或服务的个人的完整姓名。