Eligibility for purchase tax credit associated with B2C electronic services provided by foreign businesses

国外事業者が行う消費者向け電気通信利用役務の提供に係る仕入税額控除の制限

when a Japanese business receives the B2C electronic services provided by foreign businesses, the Japanese business will not, for the time being, be eligible for purchase tax credit associated with the services provided.

国外事業者が行う消費者向け電気通信利用役務の提供は、当該役務の提供を受けた国内事業者において、当分の間、当該役務の提供に係る仕入税額控除が制限されます。

As stated in III, the Japanese businesses receiving B2C electronic services provided by foreign businesses will not be eligible for purchase tax credit associated with the services provided. However, if foreign businesses are registered with the Commissioner of National Tax Agency (NTA) and provide B2C electronic services, a purchase tax credit can be claimed.

Ⅲのとおり、国外事業者から消費者向け電気通信利用役務の提供を受けた国内事業者は、当該役務の提供に係る仕入税額控除が制限されますが、国税庁長官の登録を受けた登録国外事業者から受ける消費者向け電気通信利用役務の提供については、その仕入税額控除を可能とすることとされました。

Information for B2C electronic services provided by a foreign business for a Japanese business is available in “III. Eligibility for purchase tax credit associated with B2C electronic services provided by foreign businesses” and “IV. Establishment of a system for registered foreign businesses.”

国外事業者が国内事業者に対して行う「消費者向け電気通信利用役務の提供」の取扱いについては、「Ⅲ 国外事業者が行う消費者向け電気通信利用役務の提供に係る仕入税額控除の制限」・「Ⅳ 登録国外事業者制度の創設」をご覧ください。

For B2C electronic services provided by a foreign business, the Japanese business receiving the services will not, for the time being, be eligible for a purchase tax credit in accordance with a transitional measure.

国外事業者が行う「消費者向け電気通信利用役務の提供」については、経過措置により、当分の間、当該役務の提供を受けた国内事業者において仕入税額控除が制限されます。

However, if the foreign service provider is a registered foreign business described in IV, a purchase tax credit can be claimed.

ただし、その国外事業者がⅣの登録国外事業者である場合には、仕入税額控除の対象となります。

As stated in III, the Japanese business receiving B2C electronic services provided by a foreign business will not be eligible for purchase tax credit. However, if the Japanese business receives these services from a registered foreign business, a purchase tax credit can be claimed.

Ⅲのとおり、国外事業者が提供する「消費者向け電気通信利用役務の提供」については、当該役務の提供を受けた国内事業者の仕入税額控除が制限されますが、登録国外事業者から提供を受けるものについては仕入税額控除の対象となります。

Therefore, a foreign service provider is required to be a registered foreign business for a Japanese business to claim a purchase tax credit.

したがって、国外事業者が、国内事業者における仕入税額控除の対象とされる「消費者向け電気通信利用役務の提供」を行うためには、当該国外事業者は、登録国外事業者となっておく必要があります。

As these businesses are treated as if they had no specific taxable purchase, they have no obligation to file and pay tax in relation to specific taxable purchases. These businesses are not allowed solely to claim purchase tax credit.

これら事業者は特定課税仕入れがなかったものとされますので、特定課税仕入れに係る申告納税義務もありません。また、仕入税額控除のみ行うこともできません。

Taxable Person are required to store account books in compliance with classified accounting and invoices, etc. with classified descriptions in order to become eligible to tax credit for consumption tax on purchases (Separate accounting invoice-based method(Simplified System)).

課税事業者の方は、仕入税額控除の適用を受けるためには、区分経理に対応した帳簿及び区分記載請求書等の保存が必要です（区分記載請求書等保存方式）。

The storage of account books with necessary descriptions alone can meet the requirements for tax credit for consumption tax on purchases if there are unavoidable reasons for not receiving invoices in transactions, such as small-amount transactions of less than 30,000 yen and purchases from automatic vending machines.

３万円未満の少額な取引や請求書等の交付を受けなかったことにつきやむを得ない理由があるときは、一定の事項を記載した帳簿の保存のみで、仕入税額控除の要件を満たすこととなります。