Insights & Guides
Practical knowledge on Japan market entry — from company setup and visas to trade logistics and branding.
Why Does a Japan Company Owe Tax With Zero Profit? The Per-Capita Inhabitant Tax Explained (2026)
A Japan company owes tax even at zero profit because of the per-capita component (均等割) of the Corporate Inhabitant Tax (法人住民税), a flat local levy owed simply for having a registered office in...
Does a Japan Business Contract Need a Revenue Stamp? Stamp Duty Rules for Foreign Companies (2026)
A paper contract in a category specified by the Stamp Tax Act (印紙税法) needs a physical revenue stamp (収入印紙); a purely electronic contract does not, because no paper original means no taxable...
Does Your Japan-Facing Contract Need an APPI Cross-Border Data Transfer Clause in 2026?
Yes, if your contract lets any party outside Japan access personal data of Japan-resident individuals, whether as a SaaS vendor, an intercompany affiliate, or an outsourced processor. Article 28...
How Does a Foreign Parent Claim Reduced Withholding Tax Under a Japan Tax Treaty in 2026?
A foreign parent claims the reduced rate by having its Japan subsidiary, as withholding agent, file an Application Form for Income Tax Convention (租税条約に関する届出書) with the subsidiary's tax office...
Should Your Japan Contract Be Governed by Japanese Law or Hong Kong Law? (2026)
Pick Japanese law with the Tokyo District Court (東京地方裁判所) as exclusive court of first instance when the obligations, the counterparty, and any likely enforcement target sit inside Japan. Pick Hong...
What Is a Tax Agent (納税管理人) in Japan and Who Needs to Appoint One? (2026)
A Tax Agent (納税管理人) is a Japan-resident person or entity appointed under the Act on General Rules for National Taxes (国税通則法), Article 117, to act as a foreign taxpayer's domestic contact for the...
Is an Electronically Signed Contract Legally Valid in Japan? (2026 Guide)
Yes. Under the Act on Electronic Signatures (電子署名法, enacted 2001), an electronic signature that meets Japan's qualification standard carries the same legal presumption of authenticity as a...
What Does Japan's 2028 Platform Tax Reform Mean for Foreign E-Commerce Sellers?
Japan's Phase 2 platform tax reform, effective April 2028, makes e-commerce platform operators the Japan consumption tax (JCT) taxpayer for cross-border B2C goods sold to Japan consumers, and...
Why Every Japan Contract Needs an Anti-Social Forces Exclusion Clause (2026)
An Anti-Social Forces clause (反社会的勢力排除条項) is a mutual warranty that neither contracting party is a Boryokudan (暴力団, organized crime group), a Boryokudan member, or an affiliated entity, paired...
JCT Tax Representative - Filing Consumption Tax Without a Japanese Entity
How Non-Resident Importers and Sellers Handle Japan's 10% Consumption Tax