Consumption tax belongs in your launch planning and order economics. Your obligations depend on the actual transaction structure.
Separate the rate from the obligation
As of September 2026, the combined standard rate is 10%; an 8% reduced rate applies to specified categories. A rate alone does not determine who must register, file, or pay. Check the National Tax Agency’s current rates and applicable periods.
Map the movement and sale of goods
Identify where goods are located when sold, who imports them, and whether stock is held in Japan. The NTA explains that import tax payment does not necessarily discharge obligations on a later domestic sale. Selling through a marketplace should not be assumed to transfer your filing responsibilities to the platform. See the NTA’s guidance for foreign enterprises.
Get the model reviewed before launch
Ask a Japanese tax professional to review your transaction flow, relevant periods, registration status, and invoice requirements. Avoid treating a single sales threshold as a complete answer. Build the confirmed treatment into pricing, records, and customer communications.