Japan Consumption Tax (JCT) Return — 消費税及び地方消費税の確定申告書

Confirm the client is a taxable operator (課税事業者) and not exempt (免税事業者). Establish fiscal year dates, registration number, and whether the simplified tax method (簡易課税制度) election is in force. Identify any special circumstances — exports, reverse-charge digital services, or mixed taxable/exempt supplies — that will shape the rest of the engagement.

Import the full fiscal-year bank statement (CSV or PDF from みずほ, MUFG, SMBC, ゆうちょ, 楽天, or SBI) and classify every line: standard-rate 10% sales (Line ①), reduced-rate 8% sales (Line ②), zero-rated exports (Line ③), exempt sales (Line ④), domestic inputs at 10% or 8%, reverse-charge digital services from non-resident suppliers, and out-of-scope items (wages, tax payments, loan movements). Flag all Tier 2 items requiring practitioner confirmation.

For every input credit line, confirm that a qualified invoice (適格請求書) exists from a QIS-registered supplier showing a T + 13-digit registration number. Apply the transitional credit rules for any non-QIS suppliers (80% through 30 September 2026; 50% through 30 September 2029). If the client uses 簡易課税, skip actual invoice matching and instead apply the industry みなし仕入率 to total output tax.

Populate the Japan Consumption Tax working paper. Calculate output JCT (Lines ①–⑤), input tax credit (Line ⑥), net national consumption tax payable (Line ⑦), local consumption tax (Line ⑧ = Line ⑦ × 22/78), and total payable (Line ⑨). Include any self-assessed reverse-charge amounts. Cross-check against prior-year return and any interim payments (中間申告) already remitted.

Enter the computed figures into the official 消費税及び地方消費税の確定申告書 using the NTA's e-Tax portal (https://www.e-tax.nta.go.jp). Attach the QIS-compliant transaction register. Confirm filing deadline: 31 March for individuals (calendar year); 2 months after fiscal year end for corporations. Review for penalties exposure and make the tax payment via the designated bank account or convenience store payment slip (納付書).