{"id":286,"date":"2013-04-11T23:34:52","date_gmt":"2013-04-11T14:34:52","guid":{"rendered":"http:\/\/whistle-t.com\/scao_column\/?p=286"},"modified":"2013-04-11T23:34:52","modified_gmt":"2013-04-11T14:34:52","slug":"refund-of-the-consumption-tax-and-the-registration","status":"publish","type":"post","link":"https:\/\/shiojiri.gr.jp\/blog\/?p=286","title":{"rendered":"Refund of the consumption tax and the registration for foreign companies"},"content":{"rendered":"<p><strong>1)Refund of the consumption tax for foreign companies<\/strong><\/p>\n<p>For registered taxpayers, consumption tax to be paid (except in &#8220;simplified deduction&#8221; status) is calculated deducting the amount of paid consumption tax from a consumption tax for taxation sales. This deduction is calculated by multiplying &#8220;taxation sales ratio&#8221; by paid consumption tax(*). Therefore, zero taxation sales makes no tax return because both taxation ratio and deduction are zero.<\/p>\n<p>However, export sales which is treated as a consumption tax exemption is included in taxation sales when taxation sales ratio is calculated. If there is not any other tax-free income (land loan, transfer of securities, bank dividend and so on) in Japan, all of paid consumption tax will be returned theoretically.<\/p>\n<p>The payment consumption tax paid by becoming a taxation enterprise will be returned entirely theoretically if other tax-free incomes (land loan, securities transfer, a dividend) do not occur in Japan.<\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-<br \/>\n(*)If &#8220;taxation sales ratio&#8221; is more than 95% and taxation sales of the period is not exceeding 500mil Yen, all amount of the paid consumption tax can be deducted.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>2)Consumption tax registration<\/strong><\/p>\n<p>&#8220;Taxpayer registration&#8221; should be filed to the local branch of national tax agency. But when tax return is filed once, they will register as a taxpayer without any registration (practical treatment).<\/p>\n<p>Nonetheless if you want to control the status of consumption tax (Actual amount deduction, simplified deduction, and exemption), taxpayer registration should be filed. For example, &#8220;taxpayer registration&#8221; should be filed to refund consumption tax paid if taxable sales was less than or equal 10 mil two years ago. And of course the registration is free of charge.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1)Refund of the consumption tax for foreign companies For registered taxpayers, consumption tax to be paid (ex [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2,3,12,14],"tags":[],"class_list":["post-286","post","type-post","status-publish","format-standard","hentry","category-othertax","category-overseas","category-individualtax","category-corporatetax"],"_links":{"self":[{"href":"https:\/\/shiojiri.gr.jp\/blog\/index.php?rest_route=\/wp\/v2\/posts\/286","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/shiojiri.gr.jp\/blog\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/shiojiri.gr.jp\/blog\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/shiojiri.gr.jp\/blog\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/shiojiri.gr.jp\/blog\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=286"}],"version-history":[{"count":0,"href":"https:\/\/shiojiri.gr.jp\/blog\/index.php?rest_route=\/wp\/v2\/posts\/286\/revisions"}],"wp:attachment":[{"href":"https:\/\/shiojiri.gr.jp\/blog\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=286"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/shiojiri.gr.jp\/blog\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=286"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/shiojiri.gr.jp\/blog\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=286"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}