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Japan JCT Registration for Non-Japan Sellers

Updated 2026-08-02

Non-Japan sellers with taxable sales exceeding ¥10 million must register for JCT. The standard rate is 10%. The Qualified Invoice System started October 2023.

Primary sources

This page is grounded in the primary materials below. Rules change, so open the source and confirm the current version before acting.

FAQ

Do I need JCT for Amazon Japan?+

Yes, if you sell on Amazon Japan and exceed the ¥10 million threshold, you must register for JCT.

What is the Qualified Invoice System?+

The Qualified Invoice System requires sellers to issue qualified invoices with their registration number for buyers to claim input tax credits.

Continue checking

Japan JCT Filing and Deadlines

Guide to Japan JCT filing obligations, deadlines, and the invoice system.

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