Japan

Last updated: January 9, 2024

 

Amazon Web Service G.K ("AWS Japan) Marketplace
 
Amazon Web Services Japan G.K, a Japan based entity, is the marketplace operator of AWS Marketplace. From December 14, 2023, if you purchase software, data or professional services via AWS Marketplace, AWS Marketplace will begin collecting JCT on sales made by Japan-based Sellers to Japan-based Buyers, but the Buyer should reach out to the Seller to obtain a Tax Qualified Invoice (TQI). Sellers contact information can be found within their product listing page on AWS Marketplace.
 
Note that AWS Japan will only collect the JCT from the Buyers and disburse this to the Japan-based Sellers for onward reporting and remittance to the Japan National Tax Authority ("NTA"). Sellers still have the sole responsibility of issuing TQI to the Buyers as well as accounting for and remitting the JCT to the NTA. 
 
AWS Marketplace will not collect JCT on sales made by non-Japan-based Sellers (i.e Global ISVs). Non- Japan-based Sellers should make their own determination with regards to their own JCT obligation.
 
Please reach out to the Seller via their product listing page on AWS Marketplace if you think the Seller should issue a TQI and collect JCT.
 
See FAQs here for more information.
 
Customers of Amazon Web Services Japan G.K. (“AWS Japan”)
 

As of February 1, 2022, AWS Japan will replace Amazon Web Services, Inc. (“AWS, Inc.”) as the new AWS cloud services seller for all accounts located in Japan. As of that time, all accounts located in Japan (Credit Card and Pay-by-invoice Accounts) began to purchase cloud services from AWS Japan instead of AWS Inc. Pay-by-invoice accounts located in Japan were previously migrated to AWS Japan on November 1, 2021. AWS Japan will issue JCT compliant invoices on all cloud services provided to Japan accounts.

AWS, Inc. will continue to issue invoices for services Japanese customers purchase through the AWS Marketplace. AWS Japan will issue invoices for purchases of telecommunications services from AMCS LLC, with the exception of ContactCenterTelecomm which will continue to be invoiced by AWS, Inc. For more information on telecommunication services, please click here.

AWS Training and AWS Professional Services continue to be provided by AWS Japan.

Customers with AWS accounts located in Japan

Please visit the Payment Methods page of the AWS Billing Management Console to confirm/update your billing address. Additionally, please visit the My Account page of the AWS Billing Management Console to confirm or update your contact address. Please provide the e-mail address where you would like the JCT compliant invoices to be sent to. We would recommend providing a shared e-mail address if you would like the JCT compliant invoices to be sent to multiple recipients.

Please click here for additional information.

How does AWS determine if your account is located in Japan?

AWS determines the location of each individual AWS account, based on certain information, including your Tax Registration Number (“TRN”), your billing address and your contact address. In Japan, the TRN equivalent is known as the Japanese Consumption Tax Number ("JCT Number"). If you are JCT registered and have provided your JCT Number, your location will be determined to be in Japan. If you do not have a JCT Number or if you have a JCT Number but do not provide it, your location will be determined using your billing address or contact address.

See more information on how AWS determines the location of your AWS account.


Customers of AWS, Inc. located in Japan

AWS Japan customers (see here, FAQ #2) will receive JCT compliant invoices with JCT at a rate of 10%. To the extent you purchase AWS services from AWS, Inc. and/or AMCS LLC, these entities will continue to invoice and charge you JCT as appropriate.

As of October 1, 2015, supplies of cross-border digital services are subject to JCT rules whereby the non-resident supplier who meets certain criteria is required to collect and remit JCT on sales to Japanese customers.

Although AWS, Inc. is established in the United States, it is registered for JCT purposes (the registration number is 00004). As such, AWS, Inc. accounts for JCT on certain cloud computing services. 

Certain telecommunications services are sold by AMCS LLC, an Amazon entity. For further information, please click here. AMCS LLC is registered for JCT purposes (the registration number is 00094). As of January 1, 2020, JCT applies on services provided to Japanese customers by AMCS LLC. 

The JCT rate has been increased to 10% from 8% effective on October 1, 2019. The prices quoted on the AWS website are JCT exclusive. If JCT is charged on a supply, as of October 1, 2019, a tax invoice will also be issued to you and it will appear in your AWS Billing Management Console. JCT collected from Japanese customers is remitted to the Japanese tax authorities by AWS, Inc. and AMCS LLC.

If you purchase software, data, or professional services via the AWS Marketplace, note that AWS is not required or allowed to collect JCT on sales made by Marketplace Sellers but the seller may issue a JCT compliant invoice to Japanese accounts separately.

If you are JCT registered, you may be entitled to recover the JCT paid on services provided by AWS, Inc. and AMCS LLC through the tax return filing process. More information regarding the recovery of JCT can be found on the NTA official page.