The consumption tax is imposed only on domestic transactions and import transactions, and is treated differently depending on the nature of the transaction.

Domestic Transactions

• Transfer of assets etc *1
  • Transfer of taxable assets etc
    • Taxable transactions
    • Tax exemption for exports
  • Transfer of specified assets etc
    • Consumption Taxation on Cross-border Supplies of Services
  • Non-taxable transactions
• Non transfer of assets etc
  • Untaxable transactions

Transactions conducted outside of Japan

• Untaxable transactions

Import transactions

• Taxable transactions
• Non-taxable transactions

*1 Transfer of assets refers to the transfer or loan of assets and provision of services for consideration as a business.