What GRAJ does about each rule in Japan, topic by topic. Open "Every topic, in detail" for each rule and its note. GRAJ computes, records and shows; it files nothing with any authority, and none of this is legal or tax advice.
Consumption tax 10%, and the reduced 8% on food and non-alcoholic beverages by category on the order.
No local or regional rate is written for this country.
The reduced 8% on food and non-alcoholic beverages (confectionery and juice included), 10% on alcohol; prepared food is charged 10% because the category cannot tell takeaway (8%) from eating in, and says so.
No registration threshold is written for this country.
Who must collect on a platform sale in this country has not been assessed.
A generic duty estimate by HS chapter; this country's own tariff is not read.
On CROSS-BORDER: consignments of JPY 10,000 or less are generally relieved of duty and import consumption tax (to confirm); not held by lib/customs-tariff.ts.
The customs declaration names the importer of record and the Incoterm; this country's own importer number is not asked.
The generic customs packet (commercial invoice, packing list, certificate of origin) with the Incoterm; this country's own forms are not produced.
A qualified invoice (適格請求書, Consumption Tax Act art. 57-4) from a registered seller: the registration number (T + 13 digits, shape checked as it is typed), the date, each item with ※ on the reduced-rate lines, the total and the consumption tax per rate (one rounding per rate), the recipient — and a seller not registered is said not to be a qualified-invoice issuer. Purchases from unregistered sellers are creditable at 80% to September 2026, then 70%, 50%, 30%. The registration number is not looked up on the NTA's site.
No e-invoicing mandate; the Qualified Invoice System (since 1 October 2023) decides input credit — said beside the e-invoice download.
No payer return is written for this country.
Whether this country asks a platform to report its sellers has not been assessed.
No worker-classification test is modeled for this country.
The written-terms page holds Japan's Freelance Act (in force 1 November 2024): a business entrusting work to a freelancer with no employees states the work, the fee and the pay date in writing or electronically at once (art. 3(1)), sets the pay date within 60 days of receiving the work (art. 4(1)), and may not cut the fee or refuse receipt without the freelancer's fault (art. 5) — every engagement, no value threshold.
On the late-payment panel and CROSS-BORDER: the Toriteki Act from 1 January 2026 (60 days, no promissory notes, delay interest — read through a search of jftc.go.jp; the 14.6% to confirm), the Freelance Act's 60 days, and the 3% statutory rate (Civil Code arts. 404, 419).
On CROSS-BORDER into Japan: the Consumer Product Safety Act as amended (in force 25 December 2025 — a domestic administrator for a seller abroad, the children's PSC mark on infant toys and beds), PSE for electricals and the Product Liability Act (to confirm).
On CROSS-BORDER into Japan: the Food Labeling Act label (8 mandatory allergens, nutrition, the importer, the country of origin — read through a search of caa.go.jp) and the Food Sanitation Act import notification per shipment (to confirm).
Drinks follow the Food Labeling Act on CROSS-BORDER; the 8% reduced rate on non-alcoholic drinks is charged.
Not written: Japan's Liquor Tax Act and the license to sell alcohol are named for the next build.
On CROSS-BORDER into Japan: a marketing authorization holder under the PMD Act (to confirm).
On CROSS-BORDER into Japan: Foods with Function Claims notified to the CAA (to confirm).
On CROSS-BORDER into Japan: the Household Goods Quality Labeling Act — fiber and JIS L 0001 care symbols (to confirm).
On CROSS-BORDER into Japan: the children's PSC mark on infant toys (from 25 December 2025) and a domestic administrator for a seller abroad.
On CROSS-BORDER into Japan: the PSE mark (to confirm).
On CROSS-BORDER into Japan: listed household furniture under the Household Goods Quality Labeling Act (to confirm).
No chemical restriction is written for this country.
No pet food rule is written for this country.
No machinery rule is written for this country.
On CROSS-BORDER into Japan: a marketing authorization holder under the PMD Act (to confirm).
The position on tobacco, vape, hemp and cannabis is a decision.
The country of origin of an imported food (Food Labeling Act) on CROSS-BORDER; the ingredient-origin rule applies to food made in Japan.
Sanctions and embargoed-region screening apply everywhere; this country's own licenses are not written.
No packaging producer-responsibility or deposit scheme is written for this country.
/privacy/where-you-live: APPI art. 28 (consent with information about the destination country), leak reports, the PPC; GRAJ's country-by-country transfer information is not published.
On CROSS-BORDER into Japan: the mail-order rules of the Act on Specified Commercial Transactions (an 8-day return where no policy is stated) and the PL Act — to confirm.
A carrier authority can be held under "other" and checked by a person; the hazmat-by-air rule applies everywhere.
Bonded-warehouse papers and storage requests; this country's warehouse rules are not written.
On CAMPAIGNS and CREATORS: stealth marketing unlawful since 1 October 2023 (the advertiser answers — read through a search of caa.go.jp); the label and listing claim on CROSS-BORDER.
The Act on Specified Electronic Mail — opt-in, a kept record of consent, an opt-out in every message (Japanese Law Translation, read through a search) — met by GRAJ's consent rule; said on CAMPAIGNS.
On OPPORTUNITIES and FINANCING: registration under the Money Lending Business Act (every three years) and the 3% statutory rate (Civil Code art. 404) — read through a search of the Japanese Law Translation site.
Payouts outside Stripe's cross-border countries are a decision; KYC requirements fall to the general list.
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