Simple and smart VAT Japanese Consumption Tax (JCT) Refund from the world to Japan

OPTI can be your business partner in Japan to refund your JCT

What a type of customers can benefit?

Travel & Entertainment Expenses

JCT included invoices

OPTI will assist customers through our specialized staff who are highly knowledgeable about Japan when the following applies:

Non-resident corporations having (or will have) travel & entertainment expenses arising from business trips to Japan; or
Non-resident corporations having (or will have) JCT included-invoices from Japanese companies,

Companies hoping to receive a JCT refund for reducing expenses

Companies having no party to consult with about JCT

Companies hoping to outsource cumbersome tasks to a local company

We are selected by customers for the following three reasons:

Simple refund　

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.

Fast 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.

Professional refund

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.

Why OPTI

We are the No.1 JCT service provider in Japan for non-resident corporate

We have more than 100 non-resident corporate clients in over 10 years

We provide electronical solutions to non-resident corporate in order to complete complicated works in 1 day

Clients

Let our professional Tax Consultants do it for you.

◆What is JCT?

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.

◆What is JCT rate?

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.

◆What is the JCT refund?

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.

◆What is the refund scheme?

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.

◆What is the Taxable Sales?

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

◆What is the Base Period?

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.

◆What is the Tax Agent?

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.

Flow of registration

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

Flow of annual tax return

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

Let our professional Tax Consultants do it for you.

Q&A

About our services

Q1. How much is the fee for refund?

A1. The fee consists of a fixed fee and a completion fee. It depends on the size of the transactions made in Japan and the necessary manhours. Initially please fill in this form, then we will send you a proposal in which the fee is stated.

Q2. It is cumbersome to send originals of invoices and receipts for a refund.

A2. Our web system makes it unnecessary to send the originals.

Q3. Is it cumbersome to register as a Taxable Enterprise of JCT at the tax office and file a tax return?

A3. It is not cumbersome because it is possible to perform the registration and file a tax return with OPTI’s advanced web-based system.

Q4. Is a refund performed even if it is a small amount?

A4. Your request may not be received when JCT subject to refund amounts to 500,000 yen or less. Initially please fill in this form, then we will send you a proposal in which the fee is stated.

Q5. Who can receive a refund?

A5. Fundamentally, all non-resident corporations and sole proprietors are covered by our services.

Q6. What is subject to refund?

A6. Fundamentally, all transactions are subject to a refund when JCT was paid in Japan. For example, this includes hotel rates, travel expenses, food and drink expenditures, rental expenses, advertising expenses, component procurement costs, storage expenses, import JCT, R&D expenses and exhibition expenses.

Q7. When is it possible to apply for a refund?

A7. In the case of voluntarily registering as a Taxable Enterprise of JCT at the tax office, it is possible to file a tax return from the following Base Period to receive a refund. A refund is performed about three months after filing the tax return, if it is approved by tax authority.

Q8. Is an overseas refund performed directly by a Japanese tax office?

A8. The refund is mediated by a Tax Agent.

Q9. Is it possible to apply for a refund on past expenses?

A9. Fundamentally, it is possible to apply for a refund on expenses from a fiscal year after registering as a taxable agent of JCT in the tax office. But an exemption clause is established. For more details, please fill in this form.

Q10. We don’t know whether we can receive a refund.

A10. A refund depends on the time the expenses occurred. Please consider it impossible to receive a refund on expenses occurring a year or more before. For more details, please fill in this form.

Let our professional Tax Consultants do it for you.

Disclaimer

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.