{"id":46726,"date":"2025-02-12T14:11:25","date_gmt":"2025-02-12T19:11:25","guid":{"rendered":"https:\/\/mjtsai.com\/blog\/?p=46726"},"modified":"2025-02-12T14:11:25","modified_gmt":"2025-02-12T19:11:25","slug":"app-store-and-japanese-consumption-tax","status":"publish","type":"post","link":"https:\/\/mjtsai.com\/blog\/2025\/02\/12\/app-store-and-japanese-consumption-tax\/","title":{"rendered":"App Store and Japanese Consumption Tax"},"content":{"rendered":"<p><a href=\"https:\/\/developer.apple.com\/news\/?id=bdl07n0d\">Apple<\/a>:<\/p>\n<blockquote cite=\"https:\/\/developer.apple.com\/news\/?id=bdl07n0d\"><p>As a result of last year&rsquo;s <a href=\"https:\/\/www.nta.go.jp\/english\/taxes\/consumption_tax\/05.htm\">change in Japan&rsquo;s tax regulations<\/a>, Apple (through iTunes K.K. in Japan) is now designated as a Specified Platform Operator by the Japan tax authority. All paid apps and In-App Purchases, (including game items, such as coins) sold by non-Japan-based developers on the App Store in Japan will be subject to the platform tax regime. Apple will collect and remit a 10% Japanese consumption tax (JCT) to the National Tax Agency JAPAN on such transactions at the time of purchase. Your proceeds will be adjusted accordingly.<\/p><\/blockquote>\n\n<p>As far as I&rsquo;m aware, this does <em>not<\/em> apply to software sold outside the App Store, though that remains subject to the 20% Japanese tax on software royalties unless you file the yearly paperwork (sending the Japanese government your IRS Form 6166) to show that you are paying taxes in the US.<\/p>\n\n<p>Previously:<\/p>\n<ul>\n<li><a href=\"https:\/\/mjtsai.com\/blog\/2024\/12\/09\/selling-outside-of-the-mac-app-store\/\">Selling Outside of the Mac App Store<\/a><\/li>\n<li><a href=\"https:\/\/mjtsai.com\/blog\/2024\/06\/17\/japan-passes-law-to-allow-app-marketplaces\/\">Japan Passes Law to Allow App Marketplaces<\/a><\/li>\n<li><a href=\"https:\/\/mjtsai.com\/blog\/2023\/12\/29\/japanese-consumption-tax-and-the-app-store\/\">Japanese Consumption Tax and the App Store<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Apple: As a result of last year&rsquo;s change in Japan&rsquo;s tax regulations, Apple (through iTunes K.K. in Japan) is now designated as a Specified Platform Operator by the Japan tax authority. All paid apps and In-App Purchases, (including game items, such as coins) sold by non-Japan-based developers on the App Store in Japan will be [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"apple_news_api_created_at":"2025-02-12T19:11:28Z","apple_news_api_id":"9277c146-c8e4-454b-9961-0b82ab5cd341","apple_news_api_modified_at":"2025-02-12T19:11:28Z","apple_news_api_revision":"AAAAAAAAAAD\/\/\/\/\/\/\/\/\/\/w==","apple_news_api_share_url":"https:\/\/apple.news\/AknfBRsjkRUuZYQuCq1zTQQ","apple_news_coverimage":0,"apple_news_coverimage_caption":"","apple_news_is_hidden":false,"apple_news_is_paid":false,"apple_news_is_preview":false,"apple_news_is_sponsored":false,"apple_news_maturity_rating":"","apple_news_metadata":"\"\"","apple_news_pullquote":"","apple_news_pullquote_position":"","apple_news_slug":"","apple_news_sections":"\"\"","apple_news_suppress_video_url":false,"apple_news_use_image_component":false,"footnotes":""},"categories":[2],"tags":[91,101,31,2586,1714,30,39,2598,1196],"class_list":["post-46726","post","type-post","status-publish","format-standard","hentry","category-technology","tag-appstore","tag-business","tag-ios","tag-ios-18","tag-japan","tag-mac","tag-macappstore","tag-macos-15-sequoia","tag-taxes"],"apple_news_notices":[],"_links":{"self":[{"href":"https:\/\/mjtsai.com\/blog\/wp-json\/wp\/v2\/posts\/46726","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mjtsai.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mjtsai.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mjtsai.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mjtsai.com\/blog\/wp-json\/wp\/v2\/comments?post=46726"}],"version-history":[{"count":1,"href":"https:\/\/mjtsai.com\/blog\/wp-json\/wp\/v2\/posts\/46726\/revisions"}],"predecessor-version":[{"id":46727,"href":"https:\/\/mjtsai.com\/blog\/wp-json\/wp\/v2\/posts\/46726\/revisions\/46727"}],"wp:attachment":[{"href":"https:\/\/mjtsai.com\/blog\/wp-json\/wp\/v2\/media?parent=46726"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mjtsai.com\/blog\/wp-json\/wp\/v2\/categories?post=46726"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mjtsai.com\/blog\/wp-json\/wp\/v2\/tags?post=46726"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}