消費税申告書作成業務
日本国内に事業所を有していなくても、日本国内で消費税法に規定する消費税の課税対象となる資産の譲渡や貸付、役務の提供を行う場合、電子通信役務の提供を行う場合には、日本で消費税の納税義務が発生するケースがあります。
日本で消費税の納税義務が発生する例
- インターネットで日本の消費者にゲームアプリや音楽配信を有料で行う
- 日本へ商品の輸入を自ら行い、日本の消費者等に物品の販売をする
AKJパートナーズでは、日本に拠点がない外資系事業者様の納税管理人として、消費税申告書の作成、提出、納税代行サービスを提供いたします。
Tax Filing (Consumption Tax)
A foreign corporation, even if it does not have a business office in Japan, which undertakes transfer or loan of assets,provision of services or electronic communication services subject to consumption tax stipulated in the ConsumptionTax Law in Japan may be required to pay consumption taxe in Japan.
[Example] Consumption Tax Obligation in Japan
- A foreign corporation which is engage in the distribution of online game, music, movies, etc. to consumers in Japan for a fee.
- A foreign corporation which directly imports goods into Japan and distributes them to consumers in Japan.
AKJ Partners as a tax agent for foreign corporations that do not have a base in Japan provides consumption tax related services including preparation and submission of consumption tax returns, as well as payment of consumption tax leived on behalf of these corporations.