In recent years, the global cross-border e-commerce market has developed rapidly. With the widespread adoption of internet technology and the continuous improvement of international logistics networks, more and more enterprises and individuals have started to engage in cross-border trade activities through e-commerce platforms. Especially in the Asian market, Japan, as the world’s third-largest economy, has huge potential in its e-commerce market, attracting a large number of cross-border e-commerce sellers. According to statistics from the Ministry of Economy, Trade and Industry, the transaction volume of cross-border e-commerce in Japan exceeded 1.5 trillion yen in 2023, showing strong growth momentum. As consumers’ shopping habits gradually shift towards online platforms, especially driven by the pandemic, the position of cross-border e-commerce in Japan has become more prominent.

This guide aims to provide cross-border e-commerce enterprises with a clear interpretation of tax policies, helping businesses gain an in-depth understanding of Japan’s tax structure, preferential policies, and compliance requirements. Through this guide, enterprises can systematically master the tax operation procedures in the Japanese market, thereby avoiding potential legal risks, optimizing tax expenditures, and ensuring long-term stable development in the Japanese market. Whether it’s cross-border e-commerce newly entering the Japanese market or businesses already operating in Japan, all can find suitable tax strategies through this guide to achieve legal and compliant operations.

Overview of Major Tax Types for Cross-border E-commerce in Japan

In Japan, cross-border e-commerce enterprises face various types of taxes, including corporate income tax, consumption tax (especially import consumption tax), customs duties, and local taxes. Different types of cross-border e-commerce businesses have different policy applications and reporting requirements when paying these taxes, so it is crucial to understand these tax categories and their applicability.

1.1 Corporate Income Tax

In-house logistics involves a company managing all aspects of its logistics operations internally, from warehousing and transportation to distribution. This approach typically requires significant upfront capital investment in vehicles, warehouse facilities, and workforce recruitment and training. Moreover, it demands robust management capabilities and resource coordination to navigate the daily challenges of logistics operations.

According to the Corporate Tax Act of Japan, all enterprises registered or conducting business in Japan, whether local companies or cross-border e-commerce enterprises, need to pay corporate income tax. The standard corporate income tax rate is 23.2%, but a preferential rate of 15% applies to small and medium-sized enterprises with annual income not exceeding 800 million yen. This policy is designed to support the development of small and medium-sized enterprises, especially in the early stages of the e-commerce industry when investment is high and profits are limited, helping enterprises reduce their tax burden.

The scope of corporate income tax mainly includes all taxable income generated by enterprises within Japan. The sales revenue of cross-border e-commerce enterprises in the Japanese market (whether through their own platforms or third-party platforms) is part of the taxable income, so corresponding taxes need to be paid in annual declarations. For example, if a cross-border e-commerce enterprise has an annual income of 500 million yen in Japan, applying the preferential rate of 15%, its corporate income tax payable would be:
500 million yen × 15% = 75 million yen. For those cross-border e-commerce enterprises operating in multiple markets, special attention needs to be paid to the declaration and allocation of corporate income tax to ensure compliance with Japanese tax law requirements.

1.2 Consumption Tax (Import Consumption Tax)

Consumption tax is one of the most important taxes that cross-border e-commerce enterprises need to pay attention to in Japan, especially when it comes to imported goods. According to the Consumption Tax Law, Japan’s standard consumption tax rate is 10%. When cross-border e-commerce enterprises sell products to the Japanese market, imported goods usually need to pay consumption tax when entering Japanese customs, which is also known as import consumption tax.

The calculation of import consumption tax is based on the declared value of imported goods, including the value of goods, freight, and insurance. For example, if a cross-border e-commerce enterprise imports a batch of goods worth 100 million yen, and the freight and insurance costs total 10 million yen, then the import consumption tax payable for this batch of goods would be:
(100 million yen + 10 million yen) × 10% = 11 million yen. Import consumption tax is usually borne by cross-border e-commerce enterprises and passed on to consumers through product pricing. In addition, when selling these goods, enterprises need to collect consumption tax from consumers at the time of settlement and declare and pay it to the Japanese tax authorities after the end of the quarter or year.

It is worth noting that some small enterprises or those with annual turnover below 100 million yen can apply for exemption from consumption tax. This policy applies to start-up cross-border e-commerce enterprises, helping them reduce their tax burden in the initial stages of entering the Japanese market. However, once enterprises reach a certain scale, they must start fulfilling their consumption tax declaration and payment obligations.

1.3 Customs Duties

When operating in Japan, cross-border e-commerce needs to pay customs duties on imported goods according to the Customs Tariff Law of Japan. Customs duty rates vary depending on the category of goods and usually apply to products imported from abroad. Japanese customs have set detailed product classifications and corresponding tax rates for imported goods. For some goods, such as electronic products, clothing, and food, customs duty rates are relatively high, while for some daily necessities or raw materials, customs duties are more lenient.

The calculation of customs duties is based on the declared value of the goods. Suppose a cross-border e-commerce enterprise imports a batch of electronic products worth 50 million yen, with a customs duty rate of 5%, then the customs duty payable for this batch of goods would be:
50 million yen × 5% = 2.5 million yen. In addition, some special products such as luxury goods or tobacco products may be subject to higher tariff rates. Enterprises need to understand the specific tariff regulations before importing and ensure that the declared value of the goods is accurate.

For cross-border e-commerce enterprises, the customs clearance process is crucial. Enterprises should cooperate with professional customs declaration companies to ensure accurate declaration of the value of imported goods and avoid cargo detention or fines due to tax issues.

1.4 Local Taxes

Local taxes are another type of tax that Japanese cross-border e-commerce enterprises need to pay when operating in various regions of Japan, mainly including local enterprise tax and local consumption tax. According to the Local Tax Law, the rate of local enterprise tax varies by region, generally between 3% and 5%. When cross-border e-commerce enterprises conduct business in different parts of Japan, they need to pay corresponding local taxes according to the local tax rates of the regions where they operate.

Taking Tokyo as an example, the local enterprise tax rate is 4%. If a cross-border e-commerce enterprise has an annual income of 200 million yen, then the local enterprise tax payable by the enterprise would be:
200 million yen × 4% = 8 million yen. Local consumption tax is an additional tax levied on the sale of goods and services, usually collected in sync with the national consumption tax, and declared and paid according to the tax rates stipulated by local governments.

For cross-border e-commerce enterprises, especially those with logistics centers or offices in multiple locations, compliance management of local taxes is crucial. Enterprises need to ensure timely declaration to local governments and reasonably plan tax strategies according to the actual situation of business operations.

Analysis of Common Tax Issues

2.1 Do Japanese cross-border e-commerce enterprises need to pay corporate income tax?

Yes, cross-border e-commerce enterprises in Japan typically need to pay corporate income tax, depending on their operational model. If a cross-border e-commerce enterprise has established a branch or long-term resident partner in Japan, then according to the Corporate Tax Act of Japan, these enterprises should pay corporate income tax on their income within Japan. The standard corporate income tax rate is 23.2%. However, for small and medium-sized enterprises with annual income not exceeding 800 million yen, a preferential rate of 15% applies. This policy is very beneficial for small cross-border e-commerce businesses newly entering the Japanese market, helping to alleviate early financial pressure.

For example, if a cross-border e-commerce enterprise sells goods through a branch established in Japan. If the branch’s annual taxable income in Japan is 500 million yen, the enterprise will be subject to the preferential rate of 15%, and its corporate income tax payable would be:
500 million yen × 15% = 75 million yen.

It is worth noting that when enterprises enter the Japanese market through cross-border product sales without a physical presence or long-term partners, they usually do not need to pay corporate income tax for non-Japanese sourced income. However, if an enterprise conducts continuous sales in Japan through an e-commerce platform, it may be deemed to have a “Permanent Establishment” (PE) in Japan, which will trigger corporate income tax payment obligations. Therefore, cross-border e-commerce enterprises should regularly assess their business structure and ensure compliance with Japanese tax regulations.

2.2 How to handle consumption tax for cross-border e-commerce?

The consumption tax treatment for cross-border e-commerce enterprises in Japan depends on the type of goods and services they sell. According to the Consumption Tax Law, Japan’s standard consumption tax rate is 10%, applicable to most goods and services. This means that when cross-border e-commerce enterprises sell goods to Japanese consumers, they usually need to collect consumption tax from consumers and declare and pay it to the Japanese tax office at the end of the quarter or year.

For example, if a cross-border e-commerce enterprise sells clothing to Japanese consumers through its own platform. If its monthly sales are 100 million yen, the consumption tax that the enterprise should collect and declare would be:
100 million yen × 10% = 10 million yen.

However, for certain specific goods and services, such as digital products (e.g., software, online services, music downloads, etc.), the scope of consumption tax application is different. Since 2015, suppliers of cross-border digital services, whether or not they have a permanent establishment in Japan, need to pay consumption tax for the electronic services they provide. The introduction of this regulation aims to ensure tax fairness for digital services, especially for digital products consumed within Japan. For example, if a digital product is sold in the Japanese market, the company providing the service needs to declare consumption tax to the Japanese tax authorities.

Enterprises should ensure that they correctly collect consumption tax during the sales process and declare it in a timely manner according to the requirements of the Japanese tax office. Small cross-border e-commerce enterprises, if their annual turnover does not exceed 100 million yen, can apply for exemption from consumption tax. This is an important burden reduction measure for start-ups, but once the annual turnover exceeds this threshold, they must start fulfilling their declaration and payment obligations.

2.3 What taxes need to be paid when importing products?

When cross-border e-commerce imports products into the Japanese market, they usually need to pay import consumption tax and customs duties. According to the Consumption Tax Law, the import consumption tax rate is 10%, calculated based on the declared value of imported goods, including the value of the goods themselves, freight, and insurance costs.

For example, if a cross-border e-commerce enterprise imports a batch of electronic products worth 80 million yen, with freight and insurance costs of 20 million yen. The calculation method for import consumption tax would be:
(80 million yen + 20 million yen) × 10% = 10 million yen.

In addition, according to the Customs Tariff Law of Japan, cross-border e-commerce enterprises also need to pay customs duties for imported goods. The tax rate for customs duties depends on the category and nature of the goods. For example, the customs duty rate for electronic products is usually 5%, while some luxury goods or food may have higher customs duties. Assuming that the electronic products of this enterprise are subject to a 5% customs duty rate, the customs duty payable would be:
80 million yen × 5% = 4 million yen

Enterprises should pay attention to declaring the actual value of goods when importing products to ensure accurate calculation of customs duties and import consumption tax. In addition, according to the Duty-Free Act of Japan, some special cases of product imports can apply for tax exemption, especially when it comes to small quantities of imports or products for specific purposes.

2.4 Do cross-border e-commerce businesses providing digital services need to pay taxes?

Yes, cross-border e-commerce businesses providing digital services in the Japanese market also need to pay consumption tax. Since the implementation of the Cross-Border Electronic Services Tax Law in 2015, all cross-border e-commerce enterprises providing electronic services to Japanese consumers must pay consumption tax for their services provided in Japan. These services include online streaming services, cloud storage services, software subscription services, online games, etc.

According to this law, regardless of whether the cross-border e-commerce enterprise has a permanent establishment in Japan, digital services provided to Japanese consumers are subject to the standard consumption tax rate of 10%. For example, if a cross-border e-commerce enterprise provides online game subscription services to Japanese users with a monthly income of 200 million yen, the consumption tax payable by the enterprise would be:
200 million yen × 10% = 20 million yen.

Digital service providers should ensure that they collect the correct amount of consumption tax during the sales process and declare and pay it to the Japanese tax office in a timely manner. Cross-border e-commerce enterprises should also regularly review their sales and service models to ensure compliance with Japanese tax requirements.

2.5 Can cross-border e-commerce benefit from R&D tax deductions?

Yes, if cross-border e-commerce enterprises engage in technology development or platform construction, they can apply for tax deductions on R&D expenses according to the Research and Development Tax Credit Act. This policy is mainly aimed at enterprises that invest in R&D within Japan or globally, aiming to encourage enterprises to improve their competitiveness through technological innovation.

For example, if a cross-border e-commerce enterprise develops a new e-commerce platform with an annual R&D investment of 500 million yen. According to this law, enterprises can enjoy up to 25% tax deduction on R&D expenses, that is:
500 million yen × 25% = 125 million yen. This means that the enterprise can deduct 125 million yen in its corporate income tax declaration, thereby significantly reducing its tax burden.

The application process usually requires enterprises to provide detailed proof of R&D expenses, including the content of R&D activities, relevant expenditure details, etc. Cross-border e-commerce enterprises should plan their R&D budgets in advance, ensure compliance with relevant requirements for tax deductions, and submit applications to tax authorities in a timely manner.

Special Tax Policies for Different Types of Cross-border E-commerce

3.1 Tax Policies for Direct Sales Model of Cross-border E-commerce

Cross-border e-commerce enterprises using the direct sales model sell products directly to consumers without relying on third-party platforms. This model faces two main types of taxes in Japan: corporate income tax and import-related taxes.

Firstly, according to the Corporate Tax Act of Japan, if a direct sales cross-border e-commerce enterprise establishes a branch office in Japan or is recognized as a Permanent Establishment (PE), the enterprise needs to pay corporate income tax. The standard tax rate for corporate income tax is 23.2%, but for small and medium-sized enterprises with annual income not exceeding 800 million yen, a preferential tax rate of 15% applies. Suppose a cross-border e-commerce enterprise has an annual income of 300 million yen in Japan, applying the 15% preferential tax rate, its corporate income tax payable would be:
300 million yen × 15% = 45 million yen. Additionally, when importing goods into Japan, direct sales cross-border e-commerce enterprises need to pay import consumption tax and customs duties according to the Consumption Tax Law and the Customs Tariff Law of Japan. The import consumption tax rate is 10%, based on the declared value of goods (including goods value, freight, insurance, etc.). Customs duty rates vary depending on the type of goods; for example, electronic products usually have a 5% customs duty, while luxury goods and food may have higher rates.

3.2 Tax Compliance Requirements for Platform-based Cross-border E-commerce

In the platform-based cross-border e-commerce model, platform operators act as intermediaries connecting global sellers with Japanese consumers. The tax compliance for this model is relatively complex, involving separate tax responsibilities for platform operators and merchants on the platform.

According to the E-commerce Tax Law, platform operators and merchants bear their respective tax responsibilities. For platform operators, if they have a permanent establishment in Japan, they need to pay corporate income tax. Platform operators also need to ensure that the sales activities of each merchant on the platform comply with Japanese tax regulations and collect and report consumption tax. If merchants on the platform do not have a permanent establishment in Japan, they usually do not need to pay corporate income tax but still need to pay import consumption tax for goods sold in the Japanese market.

Platform operators have the responsibility to fulfill compliance requirements according to the Tax Agent Law of Japan, ensuring that merchants correctly report and pay consumption tax. The sales revenue of platform merchants is usually collected by the platform, which then reports to the tax authorities collectively at the end of each quarter or year.

3.3 Cross-border E-commerce for Digital Products and Services

The tax policies in Japan for cross-border e-commerce enterprises selling digital products (such as software, e-books, music, videos, etc.) differ from those for traditional goods. According to the Cross-Border Electronic Services Tax Law revised in 2015, cross-border e-commerce enterprises providing digital products and services to Japanese consumers need to pay consumption tax for their digital products sold, regardless of whether they have a permanent establishment in Japan.

The standard consumption tax rate of 10% applies to digital products and services. For example, if a cross-border e-commerce enterprise provides cloud services in the Japanese market with an annual income of 50 million yen, the consumption tax payable would be:
50 million yen × 10% = 5 million yen. The implementation of this policy is to ensure tax fairness for digital services and reduce tax loopholes caused by differences in product and service types. When providing digital products, enterprises should ensure that they report and pay consumption tax according to regulations, and also clearly charge consumption tax to consumers at the time of sale.

3.4 Tax Differences between Self-owned Logistics and Third-party Logistics for Cross-border E-commerce

In the logistics models of cross-border e-commerce, enterprises can choose between self-owned logistics or relying on Third-Party Logistics (3PL) for product distribution. The tax compliance requirements and tax responsibilities differ under these two models.

Under the self-operated logistics model, cross-border e-commerce enterprises usually establish branch offices or permanent establishments in Japan and bear all tax responsibilities related to import and sales. Enterprises not only need to pay import consumption tax according to the Consumption Tax Law but also handle all customs clearance-related duty issues. Since self-operated logistics usually involves larger-scale operations, enterprises may also need to pay local taxes and corporate income tax. The advantage of self-owned logistics is that enterprises have stronger control over the entire supply chain, but their compliance costs and tax responsibilities are higher.

In contrast, the third-party logistics model allows enterprises to outsource customs clearance, warehousing, and distribution to professional logistics service providers. According to the Customs Tariff Law of Japan, third-party logistics providers are responsible for handling the import, customs clearance, and tax declaration of goods. Cross-border e-commerce enterprises usually only need to handle the declaration of consumption tax and import tax when goods are sold, while customs duties and logistics-related tax compliance are handled by logistics service providers. This model reduces the tax management burden on enterprises, but enterprises still need to ensure that their cooperation with logistics service providers complies with Japanese tax regulations.

For example, a cross-border e-commerce enterprise sells goods in Japan through a third-party logistics company, where the logistics company is responsible for customs clearance and payment of customs duties, while the e-commerce enterprise only needs to be responsible for collecting consumption tax at the time of sale and reporting it on time. Tax compliance under this model is relatively simple and particularly suitable for small and medium-sized cross-border e-commerce enterprises.

By reasonably choosing the logistics model, cross-border e-commerce enterprises can effectively optimize their tax management processes and ensure compliant operations. Under different logistics models, enterprises should choose the most suitable tax planning strategy based on their own business scale and operational needs.

Tax Compliance Operation Procedures and Recommendations

4.1 Tax Registration and Reporting for Cross-border E-commerce

When operating in the Japanese market, tax registration is the primary step for cross-border e-commerce to ensure legal and compliant operations. According to the Tax Registration Act of Japan, all enterprises engaged in commercial activities within Japan, whether domestic companies or cross-border e-commerce enterprises, need to register for taxes before starting operations. For cross-border e-commerce enterprises, tax registration mainly involves corporate income tax, consumption tax, and customs duties.

Cross-border e-commerce enterprises can apply for tax registration online through Japan’s National Tax Agency (NTA), submitting detailed information such as company registration information, business address, and nature of business. During the establishment process, enterprises also need to clarify whether they are considered a “Permanent Establishment” (PE) to determine their tax responsibilities in Japan. Usually, cross-border e-commerce enterprises establishing permanent establishments need to register with the local tax office in their area to ensure compliance with local enterprise tax and other local taxes.

The routine tax reporting process mainly focuses on reporting consumption tax and corporate income tax. According to the Consumption Tax Law, cross-border e-commerce enterprises need to regularly report consumption tax to the Japanese tax authorities, generally quarterly, but can also choose annual reporting. When selling goods or services, enterprises need to collect consumption tax and report and pay it to the tax authorities at the end of each quarter or year. The daily reporting process includes recording the consumption tax collection for each sale and the amount of import consumption tax paid when importing goods. Enterprises need to ensure that the reported data is accurate to avoid tax issues caused by incorrect reporting.

Corporate income tax reporting is usually done within three months after the end of the fiscal year. According to the Corporate Tax Act, enterprises need to calculate the corporate income tax payable based on the annual income. Small and medium-sized enterprises with annual income not exceeding 800 million yen can enjoy a preferential tax rate of 15%, while other enterprises are subject to the standard tax rate of 23.2%. When reporting, enterprises need to list detailed financial information such as income, expenses, and pre-tax profits, and submit tax return forms. During the reporting period, enterprises can apply for deferred payment based on their business situation to avoid tight cash flow.

4.2 How to Avoid Tax Compliance Issues

To avoid tax compliance issues, cross-border e-commerce enterprises need to plan in advance and ensure that their tax operations comply with Japanese legal requirements. Common tax compliance errors include failure to register for taxes on time, incorrect calculation of consumption tax, and underreporting of import tax and corporate income tax. According to the Tax Penalty Law, the Japanese tax authorities impose fines or penalties on enterprises that fail to pay on time or incorrectly report, so enterprises need to remain highly vigilant to ensure compliant operations.

One common mistake made by cross-border e-commerce enterprises is errors in calculating consumption tax. According to the Consumption Tax Law, enterprises need to accurately calculate consumption tax based on actual sales and the cost of imported goods. However, some enterprises may incorrectly report due to system problems or improper business processes. To avoid this issue, enterprises can use automated tax reporting systems to ensure complete records of consumption tax for each sale and avoid data omissions.

Another common error is the incorrect declaration of customs duties and import consumption tax for imported products. According to the Customs Tariff Law of Japan, all imported goods need to truthfully declare the value of goods during customs clearance. Enterprises should ensure that the declared value of goods, freight, and insurance is accurate; otherwise, they may face fines from the tax authorities. Cross-border e-commerce enterprises can cooperate with professional customs declaration companies to ensure tax compliance for imported goods and avoid problems during the customs clearance process.

Regular audits are also a key method for enterprises to ensure tax compliance. According to the Company Act, cross-border e-commerce enterprises should hire professional auditors to conduct annual tax reviews to ensure that the enterprise’s financial data is consistent with tax declarations. Audits not only help identify potential compliance issues but also help enterprises optimize tax strategies. For example, through audits, enterprises can discover which expenses can be applied for R&D tax deductions and which imported goods can be applied for tax exemption or enjoy lower tariffs.

Enterprises should regularly optimize their taxes and use tax preferential policies to reduce tax burdens. For example, information technology or platform-based cross-border e-commerce enterprises can apply for tax deductions on R&D expenses according to the R&D Tax Credit Act, thereby reducing corporate income tax burden. Enterprises can also further optimize tax expenditures by applying for tax-free thresholds or utilizing tax incentives for small and medium-sized enterprises.

Conclusion and Recommendations

As the world’s third-largest economy, Japan’s massive consumer market has attracted the attention of many cross-border e-commerce enterprises. However, for cross-border e-commerce enterprises to operate legally and compliantly in the Japanese market, they must thoroughly understand and comply with complex tax regulations. Japan’s tax policies not only cover corporate income tax and consumption tax but also involve multiple tax requirements such as import duties and local taxes. According to relevant laws such as the Corporate Tax Act, Consumption Tax Law, Customs Tariff Law, and Local Tax Law of Japan, cross-border e-commerce enterprises need to ensure that their business models conform to the definition of permanent establishment, accurately calculate and timely report tax payables.

Firstly, corporate income tax is one of the main taxes faced by cross-border e-commerce in Japan. Whether an enterprise is recognized as having established a Permanent Establishment (PE) in Japan is crucial for determining tax liability. Enterprises establishing permanent establishments need to pay corporate income tax on all their taxable income in Japan, with a standard tax rate of 23.2%. Small and medium-sized enterprises with annual income not exceeding 800 million yen can enjoy a preferential tax rate of 15%. Therefore, enterprises should reasonably plan their corporate structure according to their business model and operational scale to ensure compliance with Japanese tax regulations.

Secondly, consumption tax is a key focus for cross-border e-commerce. According to the Consumption Tax Law, Japan’s standard consumption tax rate is 10%, applicable to most goods and services. In cross-border sales, enterprises not only need to collect consumption tax at the time of sale but also need to pay import consumption tax when imported goods enter Japan. This tax policy directly affects the cash flow and profit margins of cross-border e-commerce. Therefore, when formulating pricing strategies, enterprises should consider the impact of consumption tax to ensure that tax costs are reasonably allocated. At the same time, for small cross-border e-commerce enterprises with annual turnover not exceeding 10 million yen, the Japanese government provides consumption tax exemption policies, which enterprises can apply for to reduce their tax burden.

The declaration and payment of import duties is an important compliance requirement for cross-border e-commerce in the import process. According to the Customs Tariff Law of Japan, different product categories are subject to different tariff rates, and cross-border e-commerce enterprises need to ensure accurate declaration of goods value and pay duties according to the rates. Incorrect declaration or underreporting may result in goods being detained or enterprises facing fines. To ensure compliance in the import process, enterprises should cooperate with experienced customs declaration companies to ensure smooth customs clearance processes and avoid unnecessary tax risks.

For platform-based cross-border e-commerce enterprises, in addition to their own tax compliance, they also need to ensure that the tax responsibilities of merchants on the platform are fulfilled. Platform operators need to collect consumption tax and regularly report to the Japanese tax authorities according to the E-commerce Tax Law. This means that platforms need to establish effective tax management systems to ensure that taxes for each transaction are correctly collected and paid on time.

In terms of tax planning and optimization, cross-border e-commerce enterprises should actively utilize tax incentive policies provided by the Japanese government. For example, technology innovation enterprises can apply for tax deductions on R&D expenses according to the R&D Tax Credit Act to minimize corporate income tax burden. Additionally, by reasonably utilizing consumption tax exemption thresholds and preferential policies for small and medium-sized enterprises, businesses can further optimize their tax structure and increase after-tax profits. For larger cross-border e-commerce enterprises, regular audits are an important means to ensure compliance and optimize tax strategies. Through audits, enterprises can identify potential compliance issues and timely adjust tax planning to comply with the latest regulatory changes.

In conclusion, the tax compliance requirements for cross-border e-commerce in Japan are extensive, involving multiple tax types and complex legal provisions. When entering the Japanese market, enterprises should comprehensively understand and comply with these tax requirements to ensure legal and compliant operations. At the same time, through reasonable tax planning and utilization of tax incentive policies, cross-border e-commerce enterprises can effectively reduce tax burdens, improve market competitiveness, and promote sustainable business growth.