- Japan’s 2026 tax reform includes significant changes to the consumption tax (JCT), especially affecting nonresident sellers.
- Low-value imported goods (JPY 10,000 or less) will no longer be exempt from JCT; such transfers will be taxable from April 1, 2028.
- Registered sellers can get JCT exemption at import if specific information is provided, and import JCT may be credited against sales JCT.
- Platform taxation will be extended to the sale of goods from April 1, 2028, shifting JCT liability to platform operators for large transactions (over JPY 5 billion).
Source: bdo.global
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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