JAPAN

•Consumption Tax
•5% (4% National Tax, 1% Local Tax)
•Currency:  Yen, JPY, ¥

•Pre-Registration (must be submitted before the end of the Applicant’s fiscal year, for expenses to be incurred in the next fiscal year
•Fiscal Representative Required
•List of Invoices (No invoices / receipts are submitted with the claim, but originals must be available on file with Fiscal Rep, on demand, if tax office wants to audit)

•Annual Claim for entire Fiscal Year of Applicant’s expenses
•Deadline: Within 2 months of the end of
Applicant’s Fiscal Year
•Refund sent to Fiscal Representative approximately
2 months after submission of the claim
•www.mof.go.jp/english/tax/taxes2003e.htm  (English)