Effectuated by a business for its business purposes

事業者が事業として行う取引

Effectuated for a compensation

対価を得て行う取引

Effectuated by the transfer or lease of assets or by the provision of services

資産の譲渡等

the Base Period for sole proprietors is the second preceding year before the Taxable Period

個人事業者の場合はその年の前々年

the Base Period for corporations is the second preceding business year before the Taxable Period

法人の場合はその事業年度の前々事業年度

a business is exempted from consumption tax obligation

事業者は消費税の納税義務が免除されます

its taxable sales in the Base Period for the Taxable Period are equal to or less than 10million yen

課税売上高が1,000万円以下の事業者

If you designate a Tax Agent, you should submit the ”Notification of Tax Agent” to the District Director of the Tax Office with jurisdiction over the Place for tax payment.

納税管理人を定めたときには、その非居住者の納税地を所轄する税務署長に「所得税・消費税の納税管理人の届出書」を提出する必要があります。