Understanding JCT Jurisdictions in Japan

Unlike some countries where taxes are levied at multiple levels — federal, state, and local — Japan keeps it simple. JCT is a single national tax, and there are no regional or prefectural consumption tax rates to worry about.

How Jurisdictions Work in Japan

Japan has one tax jurisdiction for JCT purposes: Japan (national level). Local governments do not set separate consumption tax rates, so a business registered for JCT in Japan covers the entire country with one registration.

What This Means for Your Business

You only need one JCT registration to sell taxable goods and services throughout Japan. There is no need to register in individual prefectures or cities. All JCT collected is filed and remitted to the NTA through a single return.

Address Format in Kintsugi

When entering a Japanese address in Kintsugi, use the following format:

Building name, floor/room (if applicable)
Street/Town (Chōme–ban–gō)
City/Ward, Prefecture
Postal Code (7 digits, e.g., 150-0002)
Japan

Example: Hikari Bldg. 8F, Room 805 1-2-3 Shibuya Shibuya-ku, Tokyo 150-0002, Japan

Kintsugi uses the ship-to address (specifically, the country field) to determine whether JCT applies to a transaction.

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