Japanese Consumption Tax (JCT) Refund Service

What types of clients can benefit?

Seller with Import JCTs

Seller with JCT invoices

OPTI can assist clients with knowledge about businesses in Japan and abroad when the following applies:

Non-resident companies having (or will have) taxable sales and import JCTs or
Non-resident companies having (or will have) taxable sales and JCT invoices from Japanese companies

Companies wishing to receive a JCT refund to reduce expenses

Companies having no party to support on JCT

Companies hoping to outsource cumbersome tasks to a local company

We are selected by our clients for the following three reasons.

Simple return　

OPTI simplifies the processes necessary for a tax return with a refund. This helps our partner Tax Accountant review and calculate your transactions smoothly.

Tax Receipt Support (Treasury service)

OPTI can support your tax receipts even though the Japanese tax authorities do not transfer a refund overseas.

Communications with the tax authorities

In the case of a refund, the tax authorities often ask questions regarding the transactions and request for document submissions. In such cases, OPTI, together with our partner Tax Accountants, communicate with them on your behalf and instruct you to send questions and submit documents, etc.

(*) This service may incur additional fees.

Disclaimer:
In order to get a JCT refund, sometime it will take time depending on the volume and complexity of the business, etc. Please let us know before if there is any refund case.

Why OPTI

We are the No.1 JCT service provider in Japan for non-resident companies

We have more than 1,000 clients in over 10 years

We offer electronic solutions to complete complicated processes speedily

Clients

◆What is the JCT?

The JCT is imposed on i) transfers of assets and ii) provisions of business services, conducted within Japan by enterprises for a consideration and goods imported from foreign countries at the time of their import. Such a tax is borne by consumers and paid by enterprises.

◆What is the JCT rate?

The standard JCT rate was hiked from 8% to 10%, and the reduced tax rate system was introduced on October 1, 2019. This resulted in the introduction of multiple tax rates. For instance, the 8% tax rate is applied to transfers of foods and beverages excluding alcohol and restaurant food.

◆What is the JCT refund?

A JCT may be refundable when the amount of JCT on the taxable purchases is more than the amount of JCT on the taxable sales. But, the decision is left to the tax authorities.

◆What is the refund scheme?

It is required to register as a Consumption Taxpayer beforehand, and OPTI can assist you. As a result of a tax return, you may receive a refund, and OPTI can assist you with our partner Tax Accountant.

Q&A

About our services

Q1. How much is the fee for refund?

A1. The fee consists of a fixed fee and a completion fee. It depends on the size of the transactions made in Japan, the necessary full-time equivalent. Please fill out the inquiry form so that we can review it and send you a proposal if applicable.

Q2. It is cumbersome to send originals of invoices and receipts for a refund.

A2. Our processes make it unnecessary to send the originals.

Q3. Is it cumbersome to register as a Consumption Taxpayer and start filing a tax return?

A3. The process designated by the tax office is not cumbersome. However, you have to describe your business, the flow of transaction, etc in detail in order for us to proceed, and it will take time because it goes through reviews by both OPTI and our partner Tax Accountant and discussions between both parties.

Q4. Is a refund of a small amount possible?

A4. Our services cover a refund of a small amount with taxable sales.

Q5. Who can receive a refund?

A5. Our services cover cases of non-resident corporations and sole proprietors.

Q6. What is subject to a refund?

A6. There are certain conditions. If you need this information, we can assist you with our partner Tax Lawyers or Accountants with fees. The fee depends on the number and difficulty of your questions, the necessary full-time equivalent, etc. Please fill out the inquiry form so that we can review & internally discuss your case and send you a proposal if applicable.

Q7. When is it possible to apply for a refund?

A7. In the case of voluntary JCT registration as a Consumption Taxpayer, it is possible to file a tax return from the following fiscal year in principle. A refund is made about three months after the return if it is approved by the tax authorities.

Q8. Do the tax authorities transfer refunds directly overseas?

A8. No, but you can receive refunds from abroad by using our Treasury service.

Q9. Is it possible to apply for a refund on past expenses?

A9. It is not possible in principle. Please refer to Q7.

Q10. We don’t know whether we can receive a refund.

A10. We can perform analysis, research, etc. with our partner Tax Lawyers or Accountants with fees. The fee depends on the number and difficulty of your questions, the necessary full-time equivalent, etc. Please fill out the inquiry form so that we can review & internally discuss your case and send you a proposal if applicable.

Let our professional team do it for you.

Disclaimer

We give no guarantee of the legality and accuracy of the information about the matters stated in this site. The stated information is obtained from reliable sources, but we are not responsible for consequences stemming from use of the information such as mistakes or a lack of complete information.
OPTI is not a Japan's certified tax accountant. OPTI use such certified tax accountant for support your firm for JCT support for your business.