私たちは、人々が好きな有名人について読んで、それについて気分を良くすることができるスペースを作りたかったのです.私たちは、人々が有名人についてポジティブな方法でゴシップできる場所を作りたかった.
私たちは、何年もの間、日本のエンターテインメント ニュースを生き、呼吸してきた情熱的なエンターテインメント ニュース ジャンキーの小さなチームです。
私たちは、有名人の最新のゴシップを分析し、日本のポップ カルチャーの最新トレンドを分析することを何よりも愛しています。私たちはエンターテインメントのすべてに夢中になっており、私たちの情熱を世界と共有したいと考えています。当サイトへようこそ！
consumption tax, /consumption-tax,
Video: Finance: What is a Consumption Tax?
私たちは、人々が好きな有名人について読んで、それについて気分を良くすることができるスペースを作りたかったのです.私たちは、人々が有名人についてポジティブな方法でゴシップできる場所を作りたかった.
私たちは、何年もの間、日本のエンターテインメント ニュースを生き、呼吸してきた情熱的なエンターテインメント ニュース ジャンキーの小さなチームです。
consumption tax, 2018-07-03, Finance: What is a Consumption Tax?, A consumption tax is a tax on the goods and services we consume. Duh., Shmoop
,
Consumption Tax
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Consumption tax
consumption tax
consumption tax [duty]
Weblio英和対訳辞書はプログラムで機械的に意味や英語表現を生成しているため、不適切な項目が含まれていることもあります。ご了承くださいませ。
consumption tax
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租税体系からの分類[編集]
租税体系からの分類方法の一つとして、所得課税（所得税、法人税など所得への課税）、資産課税（相続税、固定資産税）、そして消費課税に大別する方法がある。
この消費課税はさらに、消費した本人へ直接的に課税する直接消費税と、消費行為を行った者が担税者であるものの納税義務者ではない間接消費税に分類できる。前者の「直接消費税」にはゴルフ場利用税などが該当し、納税義務者が消費行為を行った者であって、物品またはサービスの提供者が徴収納付義務者（地方税の場合は特別徴収義務者）として課税主体に代わって徴収を行い、課税主体に納付することとなる。後者の「間接消費税」には酒税などが該当し、納税義務者は、物品の製造者、引取者または販売者、あるいはサービスの提供者であり、税目によって異なる。間接消費税はさらに課税対象とする物品・サービスの消費を特定のものに限定するかどうかに応じ、個別消費税と一般消費税に分類される。
一般消費税はさらに単段階課税（製造業者売上税、卸売売上税、小売売上税）と多段階課税に分類でき、この多段階課税は累積的取引高税と付加価値税とに分類され、これが日本の消費税法でいう狭義の消費税に相当する。さらに付加価値税はGNP型、所得型、消費型に分類され、この消費型付加価値税が現在多くの国で導入されている付加価値税に相当する。さらに消費型付加価値税は前段階税額控除方式（EU)と仕入控除方式（日本）とに分類できる。前段階税額控除方式はEUなどのインボイス方式とも呼ばれ、カナダ、オーストラリアではGoods and Services Tax（GST,財貨サービス税）と呼ばれる。日本でも2023年10月から適格請求書等保存方式（インボイス制度）が導入される予定である。
日本でいう「消費税法に規定する消費税」と「地方税法に規定する地方消費税」は、消費税等として一般消費税に区分される。
- 租税体系における分類
- 所得課税（所得税、法人税）
- 資産課税（相続税、固定資産税）
- 消費課税
- 直接消費税
- 間接消費税
- 関税
- 個別消費税（Taxes on Specific goods and service）
- 一般消費税（General Tax）
- 単段階課税（製造業者売上税、卸売売上税、小売売上税）
- 多段階課税
- 累積的取引高税
- 付加価値税
- GNP型付加価値税
- 所得型付加価値税（課税ベースに投資を含むので、狭義の消費課税ではない）
- 消費型付加価値税
- 前段階税額控除方式（EU）
- 仕入控除方式（日本）:日本の消費税法で規定される消費税
消費は所得の存在を前提として発生することから、消費に課税することによって所得税などで十分に把握できない所得に対して間接的に課税することになる。ただし、所得の中には貯蓄に回される部分があるために、所得の大小と消費の大小は必ずしも一致せず、消費者の消費性向が実際の消費税の負担に対して影響を与える。
小規模事業者の納税義務の免除 Exemption for small-sized business operators
原則としてすべての事業者が納税義務者になりますが、例外として「基準期間」における課税売上高が１千万円以下の事業者は「課税資産の譲渡等」と「特定課税仕入れ」について消費税を納める義務（納税義務）を免除されます（法9条1項）。
この特例は輸入取引については適用されませんので、たとえ基準期間における課税売上高が1千万円以下であっても課税貨物の引取りにかかる消費税については納税義務は免除されません。ご注意ください。
In principle, any business operator is supposed to be a taxpayer for consumption tax purposes. However, exceptionally, a business operator who’s taxable sales amount for the base period was JPY10M or less is exempted from the tax payment for “sales of taxable assets, etc.” and “specific taxable purchase”.
Please note that this exception will not apply to the reception of foreign cargo accordingly, you will not be exempted from the tax payment for the reception of foreign cargo even if the amount of your taxable sales for the base period was JPY10M or less.
その後基準期間における課税売上高が１千万を超えて課税事業者になったときには、その旨の届出書を税務署へ提出することになっています（法57条1項1号）。
When your taxable sale amount for the base period becomes exceeding JPY10M, you need to file the notification with the tax office as a taxable business operator (Article 57 para 1 item 1 of the Law).
基準期間 Base period
以下の期間をいいます（法2条14号）。
The base period means the following periods (Article 3, item 14 of the Law).
| 事業者 | 基準期間 | |
| 個人事業者 Individual business operators |
その年の前々年 The year two years before the current year |
|
| 法人 Corporations |
その事業年度が１年である法人 when its fiscal year is one year |
その事業年度の前々事業年度 The fiscal year two fiscal years before the current fiscal year |
| その事業年度が１年未満である法人 when its fiscal year is shorter than one year |
その事業年度開始の日の２年前の日の前日から同日以後１年を経過する日までの間に開始した事業年度 The fiscal year commencing during the one year from the day two years before the starting date of the current fiscal year |
|
事業者が相続・合併・分割によって他者の事業を承継した場合 Special rule for business assumption by inheritance, mergers, corporate divestiture
被相続人・被合併法人・分割親法人または分割子法人の課税売上高を合算して基準期間における課税売上高が１千万円を超えるかどうかを判定します（法10条～12条）。
これは事業承継によって事業規模がもはや小規模とはいえないレベルになっている事業者については納税義務を免除しないための措置です。
Whether taxable sales amount for the base period exceeded JPY10M or not should be judged based on an aggregated amount with taxable sales amount for the base period of the deceased, the merged company, the divesting parent corporation and divested subsidiary.
This measure is to prevent the business operators from the exemption if their business scale has substantially exceeded the threshold for the small enterprise after the business assumption from other enterprises,
課税事業者の選択 Selection of taxable business operator
納税義務が免除される事業者であっても原則通り納税義務者（課税事業者）となることを選択することができます（法9条4項）。
輸出業者や設備投資・仕入れが先行する業種を営む事業者は、あえて課税事業者を選択して消費税の還付申告をしたほうが有利な場合があることに配慮した措置です。
ただし、税務署長への事前届出が要件となります。
下記のように届出日と課税事業者となる課税期間にはタイムラグがあります。
選択届出書を提出するタイミングを逸すると、かえって不利になることもありますので注意が必要です。
The exempt business operator can opt to become a taxpayer for consumption tax purposes (taxable business operator) according to principle (Article 9 para 4 of the Law).
This election is allowed considering the situation that exporters and enterprises making a capital investment or purchasing inventories in advance to sales are likely to enjoy tax benefit by filing the tax return to claim a refund of consumption tax on their purchases.
However, you need to file an advance notification with the tax office to become a taxable business operator.
Please note that belated filing of the notification may attract unfavorable tax implications because there can be a time lag between filing of the notification and the first taxable period you will be a taxable business operator as described below.
| 届出書を提出した日の属する課税期間 Taxable period you filed the notification |
課税事業者となることができる課税期間 The first taxable period you will be a taxable business operator |
| 事業を開始した日の属する課税期間 The taxable period you commenced the business |
届出書を提出した日の属する課税期間 The taxable period you filed the notification |
| その他の課税期間 Taxable period other than the above |
届出書を提出した日の属する課税期間の翌課税期間 The following taxable period of the taxable period you filed the notification |
また、課税事業者の選択制度は租税回避に利用されることも少ないため、課税事業者から免税事業者に戻るための届出書（課税事業者選択不適用届出書）を提出できる期間について一定の制限が設けられています（法9条7項）。
Additionally, the opt-out election, i.e., becoming exempt business operator, is regulated for certain taxable periods to prevent tax avoidance using opt-out election (Article 9 para 7 of the Law).
前年・前事業年度における課税売上高による納税義務の免除の特例 Special rule for exemption based on the prior year taxable sales amount
基準期間における課税売上高のみを基準にする限り、事業開始年の翌年に課税売上高が何十億円もある事業者も免税事業者になります。
このような状態は納税者間の公平を害するとの指摘を受けて導入された特例です。
この特例の下では、基準期間における課税売上高が１千万円以下であっても、その年またはその事業年度の「特定期間」における課税売上高が１千万円を超えるときは、納税義務が免除されません（法9条の2第2項）。
As long as the exemption is judged based on taxable sales amount for only the base period, a business operator who had taxable sales of billions of yen is also exempted.
A special rule is introduced to accommodate the criticism that such a situation is harmful for equity among taxpayers.
Under this special rule, even if your taxable sales mount for the base period is JPY10M or less, but the amount of your taxable sales for the “specific period” exceeded JPY10M, you will not be exempted (Article 9-2 para 2 of the Law).
特定期間とは以下の期間といいます。
The specific period stands for the following period.
| 事業者 Business operator |
特定期間 The specific period |
|
| 個人 Individuals |
その年の前年1月1日から６月30日まで From January 1 to June 30 of the previous year |
|
| 法人 Corporations |
その事業年度の前事業年度が７月を超える法人 When the previous fiscal year is more than seven month |
その事業年度の前事業年度開始の日以後6月 The first six months of the previous fiscal year |
| その事業年度の前事業年度が７月以下の法人 When the previous fiscal year is seven months or less |
その事業年度の前々事業年度開始の日以後6月（基準期間に含まれる期間を除く） The first six months of the fiscal year before the previous year (excluding the period included in the base period) |
|
特定期間における課税売上高に代えて特定期間中に支払った給与等の合計額で判定することもできます（法9条の2第3項）。
この特例によって課税事業者となったときには、その旨の届出書を税務署へ提出することになっています（法57条1項2号）。
The exemption can be judged based on the total amount of compensation for the specific period instead of the taxable sales amount (Article 9-2 para 3 of the Law).
A business operator who becomes the taxable business operator under this special rule should file the notification (Article 57 para 1 item 2 of the Law).
Overview of Japanese Consumption Tax
Like many consumption tax (value-added tax or VAT) systems around the world, Japanese Consumption Tax (JCT) is levied on products and services consumed in Japan. As an indirect tax, JCT is not paid directly to the tax authorities by the taxpayer (the consumer), but collected and remitted by producers, wholesalers, and retailers.
As of 2022, the applicable JCT rate is 10%, but a lower tax rate of 8% applies for selected products such as food, beverages, and newspaper subscriptions. In addition, certain transactions are non-taxable, such as the sale and lease of land, securities, insurance, etc.
Businesses that are “JCT enterprises” (see next section) are obligated to pay tax on their taxable sales. On the other hand, JCT enterprises can also claim tax credits on their taxable purchases. As such, businesses may elect to become a JCT enterprise if their purchases exceed their sales or if they plan to export products overseas.
JCT Enterprise
Generally, a business becomes a JCT enterprise if any of the following applies:
a) Their taxable sales within the base period is greater than 10 million yen. (The base year is generally defined as the period two years prior to the current period.)
b) Their taxable sales* within the specified period is greater than 10 million yen. (The specified period is generally defined as the first six months of the period prior to the current period.)
* Total salary payment can be used instead of taxable sales as the judgement criteria, whichever yields the more advantageous result for the business.
c) They have filed a “Report on the Selection of Taxable Proprietor Status for Consumption Tax” voluntarily. A business may choose to file this form if their input tax exceeds their output tax (e.g. if exports comprise a large part of their sales while purchases are made in Japan).
Qualified Invoice System
In order to claim tax credit on their purchases, businesses are required to store invoices from their suppliers that meet certain requirements. Starting October 1, 2023, these requirements will be reinforced under the Qualified Invoice System.
Only invoices that satisfy the conditions below will be deemed as “qualified invoices”:
1) Contain the required information
2) Be issued by a registered invoice issuer
Required information (new requirements in bold):
– Invoice issuer name and registration number
– Transaction date
– Transaction details
– Applicable tax rate
– Consumption tax amounts broken down into respective tax rates
– Recipient of invoice
Registered invoice issuer
Enterprises must register with the tax authority in order to become a registered invoice issuer. Once approved, the enterprise will be given a registration number, which shall be included in invoices issued. Please note that as a registered invoice issuer, you will be deemed a JCT enterprise and be required to file consumption tax returns.
TOMA’s services
TOMA Consultant Group can assist you with the following:
– Application to become a JCT enterprise or a registered invoice issuer
– Filing of consumption tax returns
– Assessment of whether becoming a JCT enterprise would be right for you
– Assessment of the best taxation method to use
– Other related consultation
Please contact us for a free consultation on how we can best support your business in Japan.
＞＞Contact Us
Outline of Consumption Tax
Structure of Multi-stage Taxation of Consumption Tax
○ Consumption tax is imposed with a focus on consumption of goods and services.
○ While the burden of consumption tax is imposed on final consumers, business entities are liable to pay the tax
to authorities.
○ The total amount of consumption tax paid by business entities in respective stages of each transaction, from
manufacturing to wholesale and retail, is equivalent to the total amount of consumption tax paid by
the consumer.
(Note) “Consumption tax” mentioned above includes the local consumption tax
Outline of the Reduced Tax Rate System for Consumption Tax
The reduced tax rate system on the consumption tax is in operation from October 2019 to give considerations to the lower income group after the consumption tax hike. (in accordance with Article 7 of the Fundamental Tax Reform Act)
○ Items covered by the reduced tax rate
- Foods and beverages excluding liquors and eating-out services
- Subscribed newspapers issued twice or more per week
○ Reduced tax rate: 8% (6.24% in national tax and 1.76% in local tax)
Standard tax rate: 10% (7.8% in national tax and 2.2% in local tax)
○ Introduction of the invoice-based method
– The invoice-based method will be introduced in October 2023.
– Business entities seeking input tax deductions are required to preserve invoices and keep related books. The
amount of tax deduction is calculated by totaling the amounts of tax written in the invoices or calculating the
amounts of tax based on the total amount of transactions.
(Transitional measures before the introduction of the invoice-based method)
– Implement measures to ensure separate accounting accounting on the reduced rate and the standard rate
respectively, while maintaining the current system of keeping commercial documents. Special rules will be
established for the calculation of the amount of tax on sales and tax on purchases.
(Transitional measures after the introduction of the invoice-based method)
– A partial deduction of input tax will be granted for purchases from tax-exempt business entities for a six-year period
after the introduction of the invoice-based method.
Items Covered by the Reduced Tax Rate System
3.6.1 Tax exemption for enterprises
Enterprises whose taxable sales*1are 10 million yen or less for the base period*2 are exempt from consumption tax filing/liability (such enterprises are referred to as “tax exempt enterprises”). However, tax exempt enterprises can opt to be taxable by submitting an advance notification.
Tax filing/liability will not be exempt for certain corporations and enterprises, such as a newly established corporation with capital of 10 million yen or more, a newly established corporation whose capital is less than 10 million yen but is established by a group of enterprises whose taxable sales are more than 500 million yen with the group having more than a 50% stake (only for two years after the establishment, for either case), and an enterprise whose taxable sales*3 during the first half of last year or the previous fiscal year are more than 10 million yen.
-
*1
In the case where a corporation’s base period is not one year, the taxable sales during the base period are the amount obtained by prorating the balance during the below-mentioned base period in the prescribed manner.
-
*2
Base Period: The base period is the full accounting period two years prior to the current accounting year. A corporation may not have a full base period if it was a) newly established or b) changed its accounting period during the two-year prior period. The base period for such corporation is found by combining all accounting periods that commenced during this two-year prior period.
-
*3
mount of salary paid can be used instead of taxable sales.
ユーザーがトピックに関連して検索するキーワード consumption tax consumption tax
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