Japanese Consumption Tax Refund

VAT (Value Added Tax) in Japan is called Consumption Tax (Shohizei).
Japanese consumption tax (JCT) is reclaimable if such tax is paid by foreign companies which does not have any taxable activity in Japan.
For 17 years from year 1997 to 2014, Japan has not changed its JCT rate keeping 5%.
However, due to increasing social welfare cost in Japan, JCT rate is said and planned to increase rapidly near future. In 2014, the JCT rate was increased to 8% from the former 5%. Then, JCT rate will be planned to increase to 10% in April 2017 based on the current government policy. However, many economists have been pointing out that in order to keep good primary balance, JCT should be increased up to 30% within this coming 20 years considering rapidly increasing burden for the social welfare cost.

We support Japanese Consumption Tax Refund

We, OPTI Inc, as a leading Indirect tax planning company, can support foreign companies’ JCT refund with experienced tax consultants. If your company has spent lots of consumption tax in Japan, there are lots of rooms to be optimized. Please contact us if any questions.

CASE Study


An Apparel Company based in Europe holds a conference in Japan.  The apparel company is not charging participation fee and the event is funded by the company’s own funds. The apparel company uses the services of European Event organizer to prepare and coordinate the event in Japan.
The Event organizer purchased following services from Japanese suppliers:

 conference space rental,

 equipment rental,

 accommodation,

 meals/catering,

 transport,

 entertainment services

In this case, we can advise how you can claim Japanese consumption tax back. We can also be representative office for your company. For further information, please contact us at support@opti.co.jp

Rate Will Increase from 5% to 8%, and 8% to 10%

The rate of Japanese consumption tax has been 5% for long years which is much lower than that of European VAT ranging 15% to 25%. However, this trend would change soon.

Firstly, even with the rate of 5% of Japanese consumption tax, since Japanese consumption tax does not have the system of reduced rate which almost all European countries have for specific items such as food or newspapers, such Japanese consumption tax is charged to almost everything (except only few 0% rated items such as finance or religious activities).

Secondly, the tax rate of Japanese consumption tax had been in the stage of increasing its rate. Previously it was 5%, but now it is 8%. Then, the 8% will be planned to increase to 10% in 2017 April.

If you have already prepared Tax registration in Japan, you are entitled to get JP CT refund back. But if not, even if you try to refund the JP CT, it is impossible.

That is why we prepare for your JP CT registration and refund service.

This service is not only to foreign enterprises as clients, but also we provide JP CT registration and refund service to tax firms which have their clients having much JP CT on their businesses.

Yearly Returns

  • Includes..
  • JP CT Registration
  • JP CT Returns (Yearly)
  • JP CT Refund
  • Invoice up to 20 / month

Quartely Returns

  • Includes..
  • JP CT Registration
  • JP CT Returns (Quartely)
  • JP CT Refund
  • Invoice up to 20 / month

Monthly Returns

  • Includes..
  • JP CT Registration
  • JP CT Returns (Monthly)
  • JP CT Refund
  • Invoice up to 20 / month

About OPTI Inc.

As a leading provider of VAT consulting company in Japan, OPTI Inc has more than 200 multinational enterprises as clients including Astellas Pharma Inc, KDDI, Softbank, Mitsubishi groups, etc. OPTI Inc provides international tax consulting to governmental organization such as METI, or JETRO.

We have always been seeking partners which can benefit mutual clients, from all around the world.

Company Information

Company Name : OPTI Inc.
Address      : 4th Floor, Ogawa Bldg, 1-2-2 Uchi-Kanda, Chiyoda, Tokyo, 101-0047, Japan
CEO            : Akatsuki FUCHIGAMI
Telephone : +81-3-4530-9826
Fax              : +81-3-4530-9800
Mail            : support@opti.co.jp