Information on Laws and Taxes
Here you will find an overview of the most important aspects concerning law and taxes in Japan.
Type of companies in Japan:
- Joint stock company
- Representative office
- Branch office
For further information please contact us via e-mail.
Certificate of Origin
In Japan the chambers of commerce and industry are tasked with issuing certificates of origin. To request issuance of a certificate of origin, a company must be registered with the relevant Japanese chamber irrespective of whether it is a member of the chamber or not. A certificate of origin can normally be issued within two business days.
Indication of Origin
With few exceptions, such as silk products, there is no statutory requirement for goods imported into Japan to show their place of origin. From the consumer protection perspective, however, it is necessary for certain products to provide details of their origin if they are offered for sale in Japan.
The identification of place of origin is governed by the Act Against Unjustifiable Premiums and Misleading Representations (see Article 4: Prohibition of Misleading Presentations) under the auspices of the Japan Fair Trade Commission (JFTC).
If an indication of origin is given, it must be clearly recognisable as pertaining to the product (as part of the packaging, in the form of a description of the goods, in a catalogue, etc.), although it is not important where the indication is carried. If the origin is indicated in any of the ways below, it must be accompanied by the actual name of the country of origin, so that the consumer can immediately recognise where the goods in question were produced:
- The name, place or flag of a country that is not identical to the actual country of origin
- The name of a designer or a company who or which does not originate in the actual country of origin of the goods
- Total or partial rendering in a language other than that of the actual country of origin of the goods
Use of such identifying marks without referring to the actual country of origin is deemed confusing and consequently illegal. Japan's customs will only allow the label "Made in EU" when the exporting country is identical to the country of origin.
Customs Duties and Documents
Information on customs rates, as well as prohibited and restricted goods, can be obtained on the "Japan Customs" website.
Japan is a signatory to the ATA Convention, and the conditions for the issue and use of ATA carnets are largely identical among the member states. In Japan, responsibility for issuing the carnet rests with the Japan Commercial Arbitration Association (JCAA), and not the chamber of commerce and industry as in Germany.
In principle, it is possible to use a typical business contract as used in Germany (preferably in English language). However, we recommend obtaining the advice of a local expert before signing in order to ensure that the contract matches the needs and interests of both parties.
Reverse Charge Mechanism in Japan
The reverse-charge mechanism applies to the treatment of sales tax on the provision of business-to-business (B2B) electronic services, by which the purchaser of the service files and pays sales tax. For further information, please refer to the homepage of the National Tax Agency.