Registration and return

Registration and return


In what occasions I need to register in Japan as Non-Japan company ?

Non JP company has two ways to register in Japan.
One is voluntarily registering in Japan. But you have to register before your business activity.
One is compulsorily registering in Japan, when your sales amount is more than 10M JPY.
But in both ways backdated registration is not possible.Means you should register before your business activity.
And you can only claim back JCT that is charged after your registration.

What are necessary documents?

1Tax return agent notification (need CEO’s stamp)

2 Consumption tax Taxable business operator notification(need CEO’s stamp)

3 Consumption Tax Tax Term Special Procedure Selection / Change Notification Procedure (need CEO’s stamp, address and phone number)

4 PoA

5 CEO passport

6 Tax certificate in their own country

(1 2 3 is by google translation. There are no English version.Regarding 1 2 3, we need 3 originals for each.And if there is no stamp, signature is also ok)


How long it takes to register in Japan?

Half day. But we need time to confirm the information with tax office and fill up the forms. So at lease two weeks to complete information.


Taxable period

Registration will be validated in next tax period.

If you choose monthly return in the form Consumption tax Taxable business operator notification, and submit on, say Feb 27th, and you can start to submit return for the next month from March 1st to March 31st, and deadline is end of May (two months later)

If you choose quarterly return in the form, and submit on Feb 27th, and you can start to submit return for the next quarter, which is April to June and deadline is end of August(two months later). In this case, you won’t be able to refund money on the invoices dated in March.

If you choose yearly return, and submit on 2017 Feb 27th,and fiscal year is from Jan 1st Dec 31st. So the tax period will start after Dec 31st, which is Jan 1st.

Means tax period won’t start until 2018 Jan 1st. Means at latest you have to submit by 2016 Dec 31st to make it possible to submit yearly return for 2017.And yearly return’s deadline is two months after fiscal year end.

(Unlike EU VAT, you don’t have to submit yearly return, if you have chosen to submit monthly return or quarterly return.)


Can I change from monthly to quarterly or other way around ?

Not within two year validation period.


I have never submitted return since I registered, will I get penalty?How could I make up for it?

If you are at a paying position, yes, you will get penalty.You have supposed to pay the payment within two month after the tax period.

If you are at a refund position, probably not.

Even there is two years return not submitted, you couldn’t submit in one time. You have to submit year by year in different forms.


If I have never submitted return since I registered, and soon it will become two years and registration will become invalidated. I want to submit all of past return, and when is the deadline ? The invalidate day or two months after that as usual?

After 2 years, It will automatically update. So it can’t be invalidate.

So it’s still two months after fiscal year end.


What if in the middle of 2 years I want to de-register ?

You can’t unless you have bankrupted or your business has moved outside Japan.


Changing Tax Agent

If we asked other company or person to register for us, how could we start to use OPTI’s service?

Before filling up return form, you need two extra forms.

One is to withdraw authorization from former company or person, and one more is to give authorization to OPTI. Both needs CEO’s stamp.