When a Non-Japanese Company conducts JCT (Japanese Consumption Tax) Taxable Sales transactions, it may need to consider registering as a JCT Qualified Invoice Issuer. Below is an explanation of the registration timeline and related matters for Non-Japanese Companies applying for such registration.
Please note that “Non-Japanese Company” in this column refers to the one without a Permanent Establishment in Japan.

1.Time Required for JCT Qualified Invoice Issuer Registration
The registration process generally takes longer for Non-Japanese Companies than for Japanese Companies. Based on AWI Tax Consulting’s experience, it usually takes about two months from the submission of the registration application to the issuance of the JCT Qualified Invoice Issuer Number by the Japan tax Office.

2.Effective Date of JCT Qualified Invoice Issuer Status

1. General Rule
   Depending on the share capital amount and past JCT Taxable Sales, the effective date of registration will be one of the following:
   1. The date on which the registration is approved by the Japan Tax Office (typically about two months after the application is submitted)
   2. A date designated by the taxpayer that falls on or after the 15th day following the application date
   3. The first day of the following fiscal year after the fiscal year including the application date.
2. Exception
   If the registration application is submitted during the fiscal year in which preparation for JCT Taxable Sales in Japan has commenced (the Japan Business Year One), the Non-Japanese Company may retroactively obtain JCT Qualified Invoice Issuer status from the first day of the Japan Business Year One, based on their request.

3.Application Required for JCT Qualified Invoice Issuer Registration
To apply for registration, a Registration Application Form for JCT Qualified Invoice Issuer must be submitted to the Japan Tax Office, along with relevant notifications and supporting documents.
Please note that Non-Japanese Companies must use the “Form for Non-Japanese Companies” not the form intended for Japanese Companies.

4.Attachments Required for JCT Qualified Invoice Issuer Registration
In order to provide an overview of the Non-Japanese Company to the Japan Tax Office, the following documents should be attached: A document stating the company name, overseas address, representative director’s name, business description, incorporation date, and fiscal year-end in the home country (e.g., a certificate of incorporation or/and the company’s website).
Please note that if the submitted information is insufficient, the issuance of the JCT Qualified Invoice Issuer Number may be delayed.

5.JCT Return Filing and Payment After JCT Qualified Invoice Issuer Registration
Non-Japanese Companies needs to file JCT return and pay the final JCT amount (Sales JCT minus Purchase JCT) to the Japan Tax Office within two months from its fiscal year end.