消費税計算機 2026 — Japan Consumption Tax
Calculate Japanese consumption tax (消費税 shōhizei) 2026: 10% standard rate, 8% reduced rate for food and newspapers. Tax-exclusive and tax-inclusive calculations.
消費税 Calculation
Consumption Tax Result
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Enter the amount
Enter the pre-tax amount (税抜金額) or the tax-inclusive amount (税込金額). Select standard rate 10% or reduced rate 8% for food and newspapers.
Understand the split
The 10% rate is split: 7.8% national consumption tax (国税) + 2.2% local consumption tax (地方消費税). The 8% reduced rate splits into 6.24% + 1.76%.
Suggerimenti
- Prices in Japan are displayed both as 税抜 (tax-excluded, 本体価格) and 税込 (tax-inclusive). Since April 2021, all retail prices must show the tax-inclusive price.
- The reduced rate 8% applies to food and non-alcoholic beverages for take-out, but if you eat in the same establishment, you pay 10%.
- The consumption tax is borne by the final consumer but collected by businesses at each step of the supply chain, with input tax credit offsetting collected tax.
Domande frequenti
What is Japanese consumption tax (消費税)?
Japan's consumption tax (shōhizei) is a national sales tax on goods and services. It was raised to 10% in October 2019, with a reduced rate of 8% for food and beverages (excluding dining out) and newspaper subscriptions.
What items qualify for the 8% reduced rate?
The 8% reduced rate applies to: food and beverages for take-out or delivery (not restaurant/café dining), and newspaper subscriptions for twice-weekly or more frequent publications. Alcohol and dining-in are excluded.
What is the consumption tax registration threshold?
Businesses with taxable sales under ¥10 million in the base period (2 fiscal years prior) are exempt from collecting consumption tax. From October 2023, buyers registered for consumption tax can only claim input credits from registered suppliers (Invoice System).
What is the Invoice System (インボイス制度)?
Since October 2023, businesses must issue qualified invoices (適格請求書) showing their registration number to allow buyers to claim input tax credits. Unregistered small businesses face disadvantages as buyers cannot claim their tax credits.