（Beijing）010-8580 8820
Overseas companies need to register a Japanese tax number for tax refund application in Japan
VAT mark in Japan is CONSUMPTION TAX (CT)
The standard tax rate in Japan: 5%
Tax Refund Scope:
Travel expenses (hotel accommodation, catering, transportation, communications)
Construction costs of exhibition stand
Real estate services expenses (leasing, construction, tearing down and repairing of house, intermediary services, employment of auctioneers, architects, lawyers, surveyors, engineers, audit services, property assessments, surveys)
Development and exploration costs (oil, natural gas, minerals)
Conditions surveys and research expenses of land and sea-bed (earthquakes, geology, geomagnetism)
Related expenses of overseas offices, representative offices and liaison offices (house rental, utilities, office furniture, decoration, etc.)
DROP-SHIPPING (purchasing, transportation and manual operation expenses that produced by purchasing goods from one EU country and delivering to another)
Import tax
Subcontract
Minimum Tax Refund Amount:
Annual: 1,000,000 yen
Valid Period of Tax Refund:
Valid period of invoice is 1 year; For example: if the date of invoice is December 30th, 2010, this invoice must be submitted to the Japanese tax bureau before December 30th, 2011 for tax refund application.
Documents Required for Tax Refund:
Certificate of Authorization (handled by our company and your company just needs to sign and seal)
Japanese tax number
The original invoice (electronic version of the invoice is also acceptable)
Processing Period:
The processing period published by Japanese tax bureau is 6 months. Usually Chinese companies can receive the tax refund payment within 6 months after submitting tax refund application.
The original invoice will be returned late, but not later than 12 months after receiving the tax refund application.
（Beijing）010-8580 8820
