Japanese Consumption Tax (JCT) – Tax Agent Services & Fees
We provide comprehensive Japanese Consumption Tax (JCT) compliance services for foreign corporations, including JCT registration, tax agent representation, tax return preparation and filing, and tax payment assistance.
Foreign corporations conducting taxable transactions in Japan may be required to register for, file, and pay Japanese Consumption Tax (JCT), depending on their business activities and tax registration status.
Our services are provided directly by a licensed Japanese Certified Public Tax Accountant, with professional support and communication in English.
1. Annual Service Fees
| Services | Fees (JPY) |
|---|
| Standard JCT Compliance Services | JPY 400,000 / year |
| Monthly Interim JCT Payments | Additional JPY 120,000 / year |
Services Included in the Annual Base Fee
Application for a Japanese Qualified Invoice Issuer Registration Number
Appointment and registration as a Japanese Tax Agent
Preparation and filing of interim JCT returns
Preparation and filing of annual JCT returns
Routine JCT payment handling and assistance
Routine correspondence with the Japanese tax authorities
Tax consultation and explanations in English
2. Additional Fees for High-Value JCT Payments
Additional annual fees apply based on the total annual amount of JCT payments handled on behalf of the client.
| Annual JCT Payment Amount | Additional Annual Fee |
|---|
| Up to JPY 10 million | Included in the Annual Base Fee |
| Over JPY 10 million – up to JPY 50 million | JPY 50,000 |
| Over JPY 50 million – up to JPY 100 million | JPY 100,000 |
| Over JPY 100 million – up to JPY 500 million | JPY 200,000 |
| Over JPY 500 million | Quotation upon request |
Additional fees for high-value JCT payments apply when our office receives, manages, and remits tax payment funds on behalf of clients.
These fees do not apply when clients make tax payments directly to the Japanese tax authorities.
3. Additional Fees for JCT Refund Claims
Additional fees apply to JCT refund claims due to the documentation requirements and potential inquiries from the Japanese tax authorities.
| Services | Additional Fees |
|---|
| Standard JCT Refund Claims | JPY 200,000 – 400,000 |
| Complex or High-Value JCT Refund Claims | JPY 400,000 – 800,000 or more |
Refund claim fees depend on the refund amount, transaction complexity, and supporting documentation.
Extensive tax authority inquiries, additional documentation requests, tax audits, and international refund remittances may be subject to separate fees.
4. Important Notes
All fees are quoted in Japanese yen (JPY) and exclude applicable taxes.
The standard annual fee covers routine JCT compliance services and tax agent representation.
Additional fees for high-value JCT payments are calculated based on the total annual amount of tax payment funds handled by our office.
Additional fees for refund claims are charged separately from the standard annual fee.
Any additional fees will be communicated and agreed upon in advance.
Special arrangements or services not listed above may be quoted separately.
We are committed to providing reliable, transparent, and professional JCT compliance services to foreign corporations doing business in Japan.