Busines consulting company focusing on global trade, commerce and investment established in 2012


Company scheme with no consumption tax

An international servicer company in Japan (hereinafter called “ISC”) is rendering service for its foreign parent company. In the Consumption Tax Law of Japan, it is regarded that ISC is exporting service. Accordingly, the full amount of 10% consumption tax (the tax rate is as of June 30,2020 and is expected to go up more in the future) is refunded to ISC at the end of the fiscal year, under the procedure and filing of international tax attorney and accountant. Based on the interpretation as being a service version of export tax exemption. It brings about a result that is identical to favorable turn of the operating profit ratio by 10%.  If you would like to know more about the content,Please contact us.  ⇒Click

Shibata wrote in the book “Global Trade and Customs” (published by IBFD). You’ll find information about trade and customs around the world.

掲載内容に関する詳細をお知りになりたい方は「お問い合わせ」より、ご連絡下さい。 Shibata wrote in the book “GLOBAL TRADE AND CUSTOMS” (published by IBFD).You’ll find information about trade and customs around the world. The contents of is as follows.Chapter 7        Japan                          Introduction7.1.                 Classification of goods   7.1.1.              Introduction7.2.                 Rules of origin   7.2.1.              Relevance of rules of origin   7.2.2.              Free trade agreements   7.2.3.              Wholly obtained goods   7.2.4.              Last substantial transformation           Value-added method           Change in tariff classification           Manufacturing or processing operation           Insufficient working or processing/Non-qualifying operations/Minimal operations           Cumulation   7.2.5.              Practical aspects and challenges   7.2.6.              Proofs of origin           Country of origin certification under the Japan-EU FTA           Country of origin certification under TPP117.3.                 Customs value   7.3.1.              Transaction value           Amounts included in the transaction value           Elements to be included and excluded   7.3.2.              Alternative valuation methods           Identical or similar merchandise           Deductive method           Computed method           Fall-back method   7.3.3.              Most typical challenges           Related-party pricing           Price adjustments           Exchange rate           Returns and repairs           Advance ruling on customs value7.4.                 […]