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Consumption Tax in Japan
21 January 2015 Amanda Darley, Head of Operations and Engagement
From 1 October 2015, the provision of digital services (e.g., e-books, internet-delivery of music etc.) by a foreign person to Japanese customers will be subject to consumption tax in Japan. For business to business transactions, a reverse-charge mechanism will be introduced, but for business to consumer transactions, the foreign provider will be required to register as a taxable entity and file consumption tax returns.
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21 January 2015 
Amanda Darley, Head of Operations and Engagement
