Japanese Consumption Tax (JCT)

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Frequently asked questions about Japanese Consumption Tax

The information below should apply when services are purchased directly from Zoom. Should you purchase Zoom’s services via a reseller in Japan please refer to your reseller for any additional JCT questions.

What is JCT?

JCT is the abbreviation of Japanese Consumption Tax.  JCT is in general due when goods and/or services are sold.  It applies to most goods and services that are bought and sold for use or consumption in Japan.  It is a consumption tax because it is ultimately borne by the final consumer.

Who must pay JCT?

Generally, JCT is invoiced by the supplier that is selling goods or services and collected from the customer.  Subsequently, the supplier reports and remits the collected JCT to the tax authorities.

Note: JCT will generally not be charged for supplies that are made to third party resellers.  However, these customers might be required to self-account for JCT under the "reverse charge mechanism".  In these circumstances, the customer reports JCT in its JCT return and will need to assess its entitlement to claim any portion of the JCT as an input tax credit in accordance with its taxable business activities.

Why am I being charged JCT?

JCT generally applies to all transactions for consumption in Japan.

Under Japanese tax law, an overseas service provider (such as Zoom) that provides Electronically Supplied Services (ESS) to customers in Japan is required to charge JCT on its supplies to customers in Japan.

JCT is generally not chargeable if ESS are provided to a reseller in Japan.

How is Zoom determining which customers JCT applies to?

Zoom will charge JCT on supplies to customers that are resident in Japan unless the customer is a reseller.

Zoom will treat any customers with a ‘Sold To’ address in Japan as being resident in Japan.  This information is subject to cross-referencing against other data to verify that the ‘Sold to’ country is accurate.

It is your responsibility as a customer to ensure that your sold to address is accurate.

Is there a minimum threshold purchase amount before JCT is applied?

No.  JCT applies to the sale of all Zoom’s services to customers in Japan.  JCT may not be charged on supplies to resellers.

What exemptions are available and how does a customer notify Zoom?

Supplies to resellers may be exempt from JCT.

In addition, supplies by Zoom to some international non-profit organizations may be exempt from JCT.  A customer that considers itself exempt from JCT will be required to provide an exemption card, personal identification, and a certificate of tax exemption purchase for foreign establishments (Form 15) for each supply made to the customer by Zoom.  This exemption applies in very few circumstances. As such, if you consider that this exemption applies please contact us by chatting with Billing.

Are there any special exemptions applicable for government entities and charities under which JCT may not be charged?

No.  Government entities and charities are not generally eligible for JCT exemption.

Are there any JCT obligations for me as a customer?

If you are a reseller no JCT will be charged to you.  However, you will need to assess whether you are required to self-assess JCT under the “reverse charge mechanism”.

Decision tree – will I be charged JCT?


Every customer is unique and so are their specific tax circumstances. The above stated information should not be considered as tax advice, but as a general overview of relevant tax rules. Zoom cannot provide you with tax advice for your individual situation, and therefore we strongly recommend speaking with a professional tax advisor for tailored advice. 

























もしあなたが再販業者なら、消費税は請求されません。ただし、「リバースチャージ方式」に基づき、消費税を自身で評価する必要があるかどうかを検討する必要があります。決定木– 私は消費税が請求されますか?



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