注意： 本頁(yè)信息不構(gòu)成稅務(wù)、法律或其他專業(yè)建議，也不得用作此類用途。如有任何疑問(wèn)，您應(yīng)咨詢您的專業(yè)稅務(wù)顧問(wèn)。

以下內(nèi)容僅適用于居住在日本境內(nèi)的。

自 2015 年 10 月 1 日起，亞馬遜將向居住在日本境內(nèi)的就“我要開店”費(fèi)用收取 8% 的消費(fèi)稅。這將影響居住在日本境內(nèi)且參加了專業(yè)銷售計(jì)劃和個(gè)人銷售計(jì)劃的賣家。

注意： Login and Pay with Amazon、Checkout by Amazon、物流和稅務(wù)計(jì)算服務(wù)的費(fèi)用不會(huì)受此變更的影響。有關(guān) 2015 年日本稅務(wù)改革的更多信息，請(qǐng)?jiān)L問(wèn) 日本國(guó)家稅務(wù)機(jī)關(guān)頁(yè)面。

亞馬遜為什么要就我的“我要開店”費(fèi)用收取？

根據(jù) 2015 年日本稅務(wù)改革，居住在日本境內(nèi)的賣家的“我要開店”費(fèi)用屬于消費(fèi)稅的征收范圍。

亞馬遜如何決定是否需要就我的“我要開店”費(fèi)用計(jì)算日本消費(fèi)稅？

如果您是居住在日本境內(nèi)的賣家，那么亞馬遜就需要向您的“我要開店”費(fèi)用收取日本消費(fèi)稅。亞馬遜將根據(jù)您在賣家賬戶中所提供的信息確定您居住的國(guó)家/地區(qū)。

是否會(huì)就進(jìn)行國(guó)際銷售的“我要開店”費(fèi)用收取消費(fèi)稅？

是的，如果賣家是日本居民，就需要交納消費(fèi)稅。

亞馬遜就我的“我要開店”費(fèi)用收取了消費(fèi)稅。我能否收取已繳納的消費(fèi)稅退款？

亞馬遜不會(huì)對(duì)就“我要開店”費(fèi)用所收取的消費(fèi)稅退款。所收取的所有消費(fèi)稅均將匯至日本國(guó)家稅務(wù)機(jī)關(guān)的賬戶。

如果您不再是日本居民，請(qǐng)查看您的賬戶并更新信息，以避免我們繼續(xù)就您的“我要開店”費(fèi)用收取消費(fèi)稅。

我可以在哪里確認(rèn)亞馬遜收取的消費(fèi)稅金額？

顯示就“我要開店”費(fèi)用收取的消費(fèi)稅的發(fā)票每月將發(fā)布在您的賣家賬戶中，您可轉(zhuǎn)到【報(bào)告】 > 【稅務(wù)文件庫(kù)】查看。亞馬遜還將向您在賣家平臺(tái)賬戶中所記錄的主要電子郵件地址發(fā)送月度發(fā)票。就當(dāng)前月份收取的消費(fèi)稅將反映在下一月的發(fā)票中。例如，就 10 月的“我要開店”費(fèi)用收取的消費(fèi)稅將反映在您 11 月的稅收發(fā)票中。

我經(jīng)營(yíng)的是一家企業(yè)實(shí)體。您是否將向我提供為向亞馬遜支付的消費(fèi)稅申報(bào)進(jìn)項(xiàng)消費(fèi)稅所需的信息？

將向所有居住在日本境內(nèi)的賣家提供稅收發(fā)票。發(fā)票將包含日本商業(yè)登記號(hào)以及有關(guān)就您的“我要開店”費(fèi)用收取的消費(fèi)稅的信息。有關(guān)更多信息，請(qǐng)?jiān)L問(wèn)日本國(guó)家稅務(wù)機(jī)關(guān)發(fā)布的以下文檔：

https://www.nta.go.jp/shiraberu/ippanjoho/pamph/pdf/cross-kokunai.pdf （僅提供日語(yǔ)版）

如果您對(duì)在日本申報(bào)進(jìn)項(xiàng)消費(fèi)稅有任何疑問(wèn)，請(qǐng)聯(lián)系您的。

我可以在哪里獲得有關(guān)日本消費(fèi)稅抵免流程的詳細(xì)信息？

請(qǐng)參閱以下頁(yè)面，了解有關(guān)日本消費(fèi)稅抵免流程的詳細(xì)信息：

https://www.nta.go.jp/taxanswer/shohi/shou306.htm（僅提供英語(yǔ)版和日語(yǔ)版）

如果您對(duì)日本消費(fèi)稅有任何疑問(wèn)，請(qǐng)聯(lián)系您的。

Japanese Consumption Tax

Note: Information on this page does not constitute tax, legal, or other professional advice and must not be used as such. You should consult your professional tax advisor if you have any questions.

The following applies only to sellers on Amazon who reside in Japan.

Beginning October 1, 2015, Amazon will charge Japanese residents who sell on Amazon an 8% consumption tax on Selling on Amazon fees. This impacts sellers on both Professional and Individual selling plans who reside in Japan.

Note: Login and Pay with Amazon, Checkout by Amazon, Fulfillment by Amazon, and tax calculation services fees are not affected by this change. For more information on the 2015 Japan Tax Reform, please visit the Japan National Tax Agency page.

Why is Amazon collecting Japanese Consumption Tax on my Selling on Amazon fees?

Selling on Amazon fees for sellers residing in Japan are subject to consumption tax as a result of the 2015 Japan Tax Reform.

How will termine whether or not to calculate Japanese Consumption Tax on my Selling on Amazon fees?

If you are a seller residing in Japan, your Selling on Amazon fees will be charged Japanese Consumption Tax. termines your country of residency based on the information you provide in your selling account.

Will Selling on Amazon fees for international sales also be subject to consumption tax?

Yes, if the seller is a resident of Japan.

Amazon charged consumption tax on my Selling on Amazon fees. Can I receive a refund on the consumption tax charged?

Amazon does not issue refunds for consumption tax charged on your Selling on Amazon fees. All consumption tax collected is remitted to the Japanese National Tax Authority.

If you are no longer a resident of Japan, please review your account and update your information to avoid having further consumption tax charged on your Selling on Amazon fees.

Where can I confirm how much consumption tax was charged by Amazon?

Invoices reflecting the consumption tax charged on your Selling on Amazon fees will be available each month in your seller account by going to Reports > Tax Document Library. A monthly invoice will also be sent to the primary email address on file for your Seller Central account. Consumption tax charged for the current month will be reflected in the following month’s invoice. For example, consumption tax charged on your Selling on Amazon fees in October will be reflected on your November tax invoice.

I am a business entity. Will you provide me with the information I need to claim the input consumption tax for consumption tax paid to Amazon?

Amazon will provide a tax invoice to all sellers who reside in Japan. The invoice will include the Japanese business registration number as well as information regarding the consumption tax collected on your Selling on Amazon fees. For more information, please refer to the following documentation published by the National Tax Agency:

https://www.nta.go.jp/shiraberu/ippanjoho/pamph/pdf/cross-kokunai.pdf (available in Japanese only)

If you have any questions regarding claiming input consumption tax in Japan, please contact your tax advisor.

Where will I be able to get detailed information on the Japanese Consumption Tax credit process?

Please refer to the following page for details regarding the Japanese Consumption Tax credit process:

https://www.nta.go.jp/taxanswer/shohi/shou306.htm (available in English and Japanese only)

If you have any questions regarding the Japanese Consumption Tax, please contact your tax advisor.

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