Japan Consumption Tax Calculator

Standard 10% (since October 2019); reduced 8% on food and non-alcoholic beverages for takeaway, plus newspapers delivered twice a week or more. Dining in at a restaurant = 10%; the same food for takeaway = 8%. Convenience store food eaten at the store counter is 10%, same food to-go is 8%.

Since April 2021, shops must display tax-inclusive prices (sōgaku hyōji). You will see ¥550 rather than ¥500 (+tax). Invoices and receipts still break out the tax separately for business users, but consumer-facing prices are always inclusive now.

Yes — foreign tourists on short-term visitor visas can shop tax-free at licensed retailers (look for the red "Japan Tax-Free Shop" logo). Minimum ¥5,000 per receipt for general goods or consumables. Present passport at checkout. From 2026, Japan is transitioning to a refund-at-airport model (vs point-of-sale removal).

Yes — businesses with taxable sales over ¥10M/yr in the base period must register and remit the difference between output tax (charged to customers) and input tax (paid to suppliers). Smaller businesses can use simplified calculation. Since October 2023, the qualified invoice (インボイス) system requires registered issuer numbers.

For 10% standard rate: divide the inclusive amount by 1.10. Example: ¥1,100 inclusive = ¥1,000 + ¥100 tax. For 8% reduced rate: divide by 1.08. Example: ¥1,080 = ¥1,000 + ¥80. Never subtract the rate directly — ¥1,100 minus 10% is ¥990, which understates the pre-tax figure. Business receipts must separate standard (10%) and reduced (8%) items per line, a requirement strengthened by the 2023 qualified invoice system.

Post-October 2023, only invoices issued by registered taxable businesses (with a T-prefixed invoice number) allow the buyer to claim input-tax credit. Simplified invoices are allowed for retail, taxi, restaurant businesses — they can omit recipient name. Qualified invoices require: registered issuer number, date, description, rate-segregated breakdown, total tax, and buyer name (except simplified). Transitional measures let non-registered suppliers recover 80% (through 2026) then 50% (through 2029); after that, unregistered suppliers effectively lose competitiveness on B2B sales.