Skip to Content

Japan Consumption Tax Agent Services

Overview


 Non-resident companies registered for JCT must appoint a Tax Agent to handle JCT filings and compliance with the Invoice System. The Tax Agent ensures adherence to the Invoice System and manages input tax credit claims.

Main Themes


Obligations of a JCT Agent: Submitting returns, paying taxes, receiving refunds, and responding to inquiries from the tax office.

Non-Resident Registration: Without appointing an agent, non-resident companies cannot register for JCT or issue Qualified Invoices.

Foreign businesses that need to issue qualified invoices should separately consider their JCT taxable status, Qualified Invoice Issuer registration and the appointment of a Japanese tax agent.

Read:Japan Qualified Invoice Issuer Registration for Foreign Companies

Differences from a General Tax Agent: A JCT Agent primarily handles JCT obligations; a separate agent may be required for other tax categories.

Our Services


Our office team reviews the supply chain, classifies transactions, and designs invoice management procedures. We assist in preparing tax returns and getting ready for audits.


Discuss Your Japanese Tax and Accounting Requirements with Us


Japanese tax and accounting obligations depend on your business activities, transaction structure and presence in Japan. MOCHIZUKI & Associates will review your circumstances and explain the appropriate procedures and scope of support.

Contact Us

Consultations are available in English, Japanese and Chinese.