Consumption Tax · 2026
Japan Consumption Tax registration threshold
Consumption Tax-liable sales into Japan.
- Measured over
- The base period - generally two years before the current tax year
- On crossing
- Register for Japan Consumption Tax
What is the Japan Consumption Tax registration threshold?
The Japan Consumption Tax registration threshold is ¥10,000,000, measured over the the base period - generally two years before the current tax year. Cross it and you must register for Japan Consumption Tax with the National Tax Agency. You then charge Consumption Tax on sales to customers in Japan.
What's different about Japan
Japan measures against a 'base period' roughly two years back, so liability can arrive in a year when current sales look small. Digital platforms became deemed suppliers in April 2025.
When do you need to register?
Once your Consumption Tax-liable sales into Japan pass 10,000,000 JPY, you must register and charge local Consumption Tax on B2C sales.
Deadline: Register once you cross, measured over the base period - generally two years before the current tax year.
How to register in Japan
- 1Register with National Tax Agency under its regime for foreign suppliers.
- 2Charge local Consumption Tax on B2C sales from your effective date.
- 3Enable the country in your checkout or tax engine so the right rate is applied.
- 4File and remit on the schedule the authority assigns you.
National Tax Agency — official guidance
Don't track Japan by hand.
TaxesRadar reads your Stripe & Paddle sales and warns you the moment you approach this threshold - across every country and US state at once.
Japan Consumption Tax threshold - FAQ
What is the Consumption Tax registration threshold in Japan?
¥10,000,000, measured over the base period - generally two years before the current tax year. Japan has no transaction-count test, so volume of orders alone never triggers registration.
When do I need to register for Consumption Tax in Japan?
Once your Consumption Tax-liable sales into Japan pass 10,000,000 JPY, you must register and charge local Consumption Tax on B2C sales. Register once you cross, measured over the base period - generally two years before the current tax year.
Does TaxesRadar file my Consumption Tax for me?
No. TaxesRadar watches your Stripe and Paddle sales, warns you before you cross this threshold, and gives you the registration checklist. Filing itself is handed to specialist partners.
Other tax thresholds
Guidance, not tax advice. Confirm the specifics for your situation with a qualified professional. Threshold shown for 2026; last verified 2026-07-27 against National Tax Agency. Rules change - TaxesRadar keeps them current.