In accordance with the Act for Partial Revision of the Income Tax Act and Other Acts (Act No. 9 of 2015), the Consumption Tax Act was partially amended with the revision of consumption taxation on cross-border supplies of services such as digital content distribution.
The Japanese consumption tax rate is 8% as of October 1, 2015.
The shop operator (registered foreign business) is obligated to file and pay tax.
For this taxation, please contact your tax advisor or a tax office.