Japan consumption tax codes and rates
Japan charges consumption tax at 10%, with other rates of 8%. When you create a company in Japan, Nefin sets up 5 sales and 6 purchase codes, each tied to a box of the 消費税及び地方消費税の申告書. Every invoice and bill line carries one, so the return's totals add themselves up as you work. They fill the 消費税申告書（一般用） 売上 and the 消費税申告書（一般用） 仕入, ready to file every year.
consumption tax codes from the 消費税及び地方消費税の申告書
Each code is the box or line it fills on the 消費税及び地方消費税の申告書, named in the authority’s own wording. Pick one on an invoice or bill line and the amount lands in that box.
| Code | What it covers | Rate |
|---|---|---|
| F13-1-1B | 課税売上 標準税率10%（付表1-3 ①-1 B）Default | 10% |
| F13-1-1A | 課税売上 軽減税率8%（付表1-3 ①-1 A） | 8% |
| F23-2 | 免税売上額 輸出等（付表2-3 ②） | 0% |
| F23-6 | 非課税売上額（付表2-3 ⑥） | 0% |
| NA-OUT | 不課税取引（申告書に記載なし） | 0% |
| Code | What it covers | Rate |
|---|---|---|
| F23-9B | 課税仕入れ 標準税率10%（付表2-3 ⑨ B）Default | 10% |
| F23-9A | 課税仕入れ 軽減税率8%（付表2-3 ⑨ A） | 8% |
| F23-11B | インボイス発行事業者以外からの課税仕入れ 10%（⑪ B） | 10% |
| F23-11A | インボイス発行事業者以外からの課税仕入れ 8%（⑪ A） | 8% |
| F23-15B | 課税貨物に係る消費税額 輸入 7.8%分、金額=税額（⑮ B） | 0% |
| NA-NONTAX | 非課税・不課税仕入れ（申告書に記載なし） | 0% |
Japan consumption tax books
One row per invoice or bill, one column per return box. Nefin builds both books from the codes above.
Sales book
消費税申告書（一般用） 売上
課税資産の譲渡等の対価の額（付表1-3 ①-1）
- [F13-1-1A]税率6.24%適用分 A（軽減8%）
- [F13-1-1B]税率7.8%適用分 B（標準10%）
課税売上割合（付表2-3）
- [F23-2]免税売上額 ②
- [F23-6]非課税売上額 ⑥
申告書に記載なし
- [NA-OUT]不課税取引
Totals Nefin calculates
- [F13-1-1C] 合計 C（A+B）Sum of the net amounts in [F13-1-1A] + [F13-1-1B]
- [F23-4] 課税資産の譲渡等の対価の額 ④（①+②+③）Sum of the net amounts in [F13-1-1A] + [F13-1-1B] + [F23-2]
- [F23-7] 資産の譲渡等の対価の額 ⑦（⑤+⑥）Sum of the net amounts in [F13-1-1A] + [F13-1-1B] + [F23-2] + [F23-6]
- [F13-2A] 税率6.24%適用分 ANet amount × 6.24%, from [F13-1-1A]
- [F13-2B] 税率7.8%適用分 BNet amount × 7.8%, from [F13-1-1B]
- [F13-2C] 合計 C（A+B）Total of [F13-2A] + [F13-2B]
Purchase book
消費税申告書（一般用） 仕入
課税仕入れ（付表2-3 ⑨）
- [F23-9A]税率6.24%適用分 A（税抜）
- [F23-9B]税率7.8%適用分 B（税抜）
経過措置の適用を受ける課税仕入れ（付表2-3 ⑪）
- [F23-11A]税率6.24%適用分 A（税抜）
- [F23-11B]税率7.8%適用分 B（税抜）
課税貨物（付表2-3 ⑮）
- [F23-15B]課税貨物に係る消費税額 B
申告書に記載なし
- [NA-NONTAX]非課税・不課税仕入れ
Totals Nefin calculates
- [F23-9A-NET] A 税抜Sum of the net amounts in [F23-9A]
- [F23-9A-TAX] A 消費税等Sum of the tax charged in [F23-9A]
- [F23-9B-NET] B 税抜Sum of the net amounts in [F23-9B]
- [F23-9B-TAX] B 消費税等Sum of the tax charged in [F23-9B]
- [F23-11A-NET] A 税抜Sum of the net amounts in [F23-11A]
- [F23-11A-TAX] A 消費税等Sum of the tax charged in [F23-11A]
- [F23-11B-NET] B 税抜Sum of the net amounts in [F23-11B]
- [F23-11B-TAX] B 消費税等Sum of the tax charged in [F23-11B]
- [F23-10A] 税率6.24%適用分 ANet amount × 6.24%, from [F23-9A]
- [F23-10B] 税率7.8%適用分 BNet amount × 7.8%, from [F23-9B]
- [F23-12A] A（令和8年10月1日以後 50%）Net amount × 3.12%, from [F23-11A]
- [F23-12B] B（令和8年10月1日以後 50%）Net amount × 3.9%, from [F23-11B]
- [F23-15] 課税貨物に係る消費税額 ⑮Sum of the net amounts in [F23-15B]
- [F23-9A-INC] ⑨ A 支払対価の額（税込み）Total of [F23-9A-NET] + [F23-9A-TAX]
- [F23-9B-INC] ⑨ B 支払対価の額（税込み）Total of [F23-9B-NET] + [F23-9B-TAX]
- [F23-11A-INC] ⑪ A 支払対価の額（税込み）Total of [F23-11A-NET] + [F23-11A-TAX]
- [F23-11B-INC] ⑪ B 支払対価の額（税込み）Total of [F23-11B-NET] + [F23-11B-TAX]
- [F23-17] 課税仕入れ等の税額の合計額 ⑰（⑩+⑫+⑭+⑮±⑯）Total of [F23-10A] + [F23-10B] + [F23-12A] + [F23-12B] + [F23-15]
Source
These codes were transcribed from the tax authority's own form or instructions: NTA 付表1-3 + 付表2-3 (一般用, R5.10.1以後終了課税期間用) + 申告書（一般用）の書き方 法人用 令和7年11月, nta.go.jp/taxes/tetsuzuki/shinsei/shinkoku/shohi/06.htm.
Frequently asked questions
What is the consumption tax rate in Japan?
The standard rate is 10%. Other rates in use: 8%. Zero-rated, exempt and reverse-charge transactions use their own 0% codes.
Which consumption tax codes does Nefin set up for a company in Japan?
5 sales codes and 6 purchase codes, each named after the 消費税及び地方消費税の申告書 box it fills, for example F13-1-1B (課税売上 標準税率10%（付表1-3 ①-1 B）, 10%), F13-1-1A (課税売上 軽減税率8%（付表1-3 ①-1 A）, 8%) and F23-2 (免税売上額 輸出等（付表2-3 ②）, 0%).
How often is the 消費税及び地方消費税の申告書 filed?
Nefin defaults to yearly filing, the usual period for a small or medium registered business in Japan. Your tax authority may assign you a different one.
Are these Japan consumption tax codes official?
Yes. They were transcribed from the tax authority's own form or filling instructions (NTA 付表1-3 + 付表2-3 (一般用, R5.10.1以後終了課税期間用) + 申告書（一般用）の書き方 法人用 令和7年11月, nta.go.jp/taxes/tetsuzuki/shinsei/shinkoku/shohi/06.htm).
Does Nefin produce the Japan consumption tax books?
Yes. The 消費税申告書（一般用） 売上 lists every invoice and the 消費税申告書（一般用） 仕入 every bill, one row per document with a column for each return box, plus the totals the return asks for.