Based on our business experience for the last 10 years, OPTI simplifies the processes necessary for a refund with the web. This helps with the easy completion of the highly complex application for a JCT refund.
Based on opinions concerning past transactions from 100 or more customer companies, OPTI automates all processes with technology. This enables customers to receive a JCT refund with high efficiency.
OPTI carries out many transactions with over 100 leading global companies and is very familiar with the Japanese tax system. Therefore, we can satisfy a variety of needs from a variety of customers regarding the JCT and refund of it.
The Japanese JCT is imposed on i)transfers of assets and ii)provisions of business services, conducted in Japan by enterprises for a consideration and goods imported from foreign countries at the time of their import. The tax is borne by consumers and paid by enterprises.
The JCT rate increased to 10% on October 1, 2019. At the same time, the reduced tax rate system was adopted. This resulted in the introduction of multiple tax rates. Specifically, the 8% tax rate is applied to transfers of foods and beverages excluding alcohol and eating out. Including transfers of land and services offered by long-term care insurance, some transactions are non-taxable because of the nature of the JCT and social policy considerations.
JCT is refunded when the amount of JCT on purchases by non-resident corporations/sole proprietors is more than the amount of JCT on Taxable Sales by them. Expenses paid by individuals are also refunded, but this is outside the coverage of our services.
Initially, it is required to register as a Taxable Enterprise of JCT with the tax office, OPTI can perform it for you. Filing a tax return during the Base Period for the fiscal year after registration makes it possible to receive a refund and OPTI can support it.
It means sales that satisfy all of the following four conditions.
(1) Effectuated in Japan
(2) Effectuated by a business for its business purposes
(3) Effectuated for a compensation
(4) Effectuated by the transfer or lease of assets or by the provision of services
The Base Period represents the fiscal year of the headquarters of a non-resident corporation. It ranges from January 1 to December 31, when the headquarters settles accounts in December.
The Tax Agent is a Japanese corporation or person doing clerical work on tax payments for non-residents operating taxable activities in Japan who are required to file a tax return and pay (refund) tax. Such persons are required to appoint a Tax Agent and OPTI can be your Tax Agent.
1. To receive a list of the necessary documents for by downloading from our website
2. To prepare and sign the necessary documents and upload their copies to our website
3. Tax Agent to check the uploaded documents
4. To send originals of the necessary documents to us
5. Tax Agent to submit the necessary documents to a tax office
1. To receive a list of the necessary documents by downloading from our website
2. To prepare the necessary documents and data and upload their copies to our website
3. Tax Agent to check the upload copies
4. Tax Agent to inform the JCT payment amount
5. To check the JCT payment amount
6. To pay taxes to a tax office mediated by a Tax Agent
We give no guarantee of the legality and accuracy of the information about the matters stated in this site. The stated information is obtained from reliable sources, but we are not responsible for consequences stemming from use of the information such as mistakes or a lack of complete information.