亞馬遜官方解讀日本消費稅

亞馬遜觀察

2022-03-28

1128

注意：?本頁信息不構成稅務、法律或其他專業建議，也不得用作此類用途。如有任何疑問，您應咨詢您的專業稅務顧問。

日本消費稅

注意：本頁信息不構成稅務、法律或其他專業建議，也不得用作此類用途。如有任何疑問，您應咨詢您的專業。

以下內容僅適用于居住在日本境內的亞馬遜賣家。

自 2015 年 10 月 1 日起，亞馬遜將向居住在日本境內的就“我要開店”費用收取 8% 的消費稅。這將影響居住在日本境內且參加了專業銷售計劃和個人銷售計劃的賣家。

注意： Login and Pay with Amazon、Checkout by Amazon、亞馬遜物流和稅務計算服務的費用不會受此變更的影響。有關 2015 年日本稅務改革的更多信息，請訪問日本國家稅務機關頁面。

亞馬遜為什么要就我的“我要開店”費用收取日本消費稅？

根據 2015 年日本稅務改革，居住在日本境內的賣家的“我要開店”費用屬于消費稅的征收范圍。

亞馬遜如何決定是否需要就我的“我要開店”費用計算日本消費稅？

如果您是居住在日本境內的賣家，那么亞馬遜就需要向您的“我要開店”費用收取日本消費稅。亞馬遜將根據您在賣家賬戶中所提供的信息確定您居住的國家/地區。

是否會就進行國際銷售的“我要開店”費用收取消費稅？

是的，如果賣家是日本居民，就需要交納消費稅。

亞馬遜就我的“我要開店”費用收取了消費稅。我能否收取已繳納的消費稅退款？

亞馬遜不會對就“我要開店”費用所收取的消費稅退款。所收取的所有消費稅均將匯至日本國家稅務機關的賬戶。

如果您不再是日本居民，請查看您的賬戶并更新信息，以避免我們繼續就您的“我要開店”費用收取消費稅。

我可以在哪里確認亞馬遜收取的消費稅金額？

顯示就“我要開店”費用收取的消費稅的發票每月將發布在您的賣家賬戶中，您可轉到【報告】 > 【稅務文件庫】查看。亞馬遜還將向您在賣家平臺賬戶中所記錄的主要電子郵件地址發送月度發票。就當前月份收取的消費稅將反映在下一月的發票中。例如，就 10 月的“我要開店”費用收取的消費稅將反映在您 11 月的稅收發票中。

我經營的是一家企業實體。您是否將向我提供為向亞馬遜支付的消費稅申報進項消費稅所需的信息？

亞馬遜將向所有居住在日本境內的賣家提供稅收發票。發票將包含日本商業登記號以及有關就您的“我要開店”費用收取的消費稅的信息。有關更多信息，請訪問日本國家稅務機關發布的以下文檔：

https://www.nta.go.jp/shiraberu/ippanjoho/pamph/pdf/cross-kokunai.pdf （僅提供日語版）

如果您對在日本申報進項消費稅有任何疑問，請聯系您的稅務顧問。

我可以在哪里獲得有關抵免流程的詳細信息？

請參閱以下頁面，了解有關抵免流程的詳細信息：

https://www.nta.go.jp/taxanswer/shohi/shou306.htm（僅提供英語版和日語版）

如果您對日本消費稅有任何疑問，請聯系您的稅務顧問。

Japanese Consumption Tax
Note: Information on this page does not constitute tax, legal, or other professional advice and must not be used as such. You should consult your professional tax advisor if you have any questions.
The following applies only to sellers on Amazon who reside in Japan.
Beginning October 1, 2015, Amazon will charge Japanese residents who sell on Amazon an 8% consumption tax on Selling on Amazon fees. This impacts sellers on both Professional and Individual selling plans who reside in Japan.

Note: Login and Pay with Amazon, Checkout by Amazon, Fulfillment by Amazon, and tax calculation services fees are not affected by this change. For more information on the 2015 Japan Tax Reform, please visit the Japan National Tax Agency page.
Why is Amazon collecting Japanese Consumption Tax on my Selling on Amazon fees?
Selling on Amazon fees for sellers residing in Japan are subject to consumption tax as a result of the 2015 Japan Tax Reform.
How will Amazon determine whether or not to calculate Japanese Consumption Tax on my Selling on Amazon fees?
If you are a seller residing in Japan, your Selling on Amazon fees will be charged Japanese Consumption Tax. termines your country of residency based on the information you provide in your selling account.
Will Selling on Amazon fees for international sales also be subject to consumption tax?
Yes, if the seller is a resident of Japan.
Amazon charged consumption tax on my Selling on Amazon fees. Can I receive a refund on the consumption tax charged?
Amazon does not issue refunds for consumption tax charged on your Selling on Amazon fees. All consumption tax collected is remitted to the Japanese National Tax Authority.
If you are no longer a resident of Japan, please review your account and update your information to avoid having further consumption tax charged on your Selling on Amazon fees.
Where can I confirm how much consumption tax was charged by Amazon?
Invoices reflecting the consumption tax charged on your Selling on Amazon fees will be available each month in your seller account by going to Reports > Tax Document Library. A monthly invoice will also be sent to the primary email address on file for your Seller Central account. Consumption tax charged for the current month will be reflected in the following month’s invoice. For example, consumption tax charged on your Selling on Amazon fees in October will be reflected on your November tax invoice.
I am a business entity. Will you provide me with the information I need to claim the input consumption tax for consumption tax paid to Amazon?
Amazon will provide a tax invoice to all sellers who reside in Japan. The invoice will include the Japanese business registration number as well as information regarding the consumption tax collected on your Selling on Amazon fees. For more information, please refer to the following documentation published by the National Tax Agency:
https://www.nta.go.jp/shiraberu/ippanjoho/pamph/pdf/cross-kokunai.pdf (available in Japanese only)
If you have any questions regarding claiming input consumption tax in Japan, please contact your tax advisor.
Where will I be able to get detailed information on the Japanese Consumption Tax credit process?
Please refer to the following page for details regarding the Japanese Consumption Tax credit process:
https://www.nta.go.jp/taxanswer/shohi/shou306.htm (available in English and Japanese only)
If you have any questions regarding the Japanese Consumption Tax, please contact your tax advisor.