Japan's Invoicing System Reforms: Balancing Fairness and Fiscal Integrity

By IndraStra Global Editorial Team

Cover Image Attribute: A Soba Shop in Tokyo,  Image by Johnny_px from Pixabay

On October 1, 2023, Japan introduced the Qualified Invoicing Issuer Rules with the aim of bolstering the integrity of its value-added tax system. However, the implementation of these reforms has faced numerous challenges and garnered skepticism, with some questioning if their primary goal is to increase taxes. This article delves into the background of these reforms, the public's concerns, and the government's rationale for implementing them.

The qualified invoice system mandates that businesses in Japan must register as qualified invoice issuers, known as "適格請求書発行事業者" in Japanese, to be eligible for claiming Consumption Tax credits. Upon successful registration, these companies will be assigned a unique registration number, which must be included in all qualified invoices issued henceforth. Japan's National Tax Agency (NTA) (Japanese: 国税庁) offers a concise explanation of this invoice system, guiding businesses through the transition.

The introduction of the Consumption Tax (CT) in Japan in 1989 marked a significant milestone in the country's fiscal policy. Over the years, the tax rate gradually increased to 10 percent by 2019. It became a substantial contributor, accounting for 35 percent of both national and local government budgets. While the consumption tax has remained a stable revenue source, it has been a subject of public criticism for its perceived unfairness in comparison to the progressive income tax, especially as it places a significant burden on lower-income households.

Before October 1, 2023, the invoicing requirements included 1; supplier's name, 2; date of the transaction, 3; description of goods or services (with separate identification for transactions subject to reduced JCT rates), 4; invoice amount, and 5; the customer's name. Starting from October 1, 2023, the requirements for points 3 and 4 will be altered to encompass a description of goods or services (with separate identification for transactions subject to reduced CT rates) and the invoice amount, specifying whether it is CT inclusive or exclusive, and the applicable CT rate for each transaction.

Nonetheless, the CT system does exhibit a degree of horizontal equity. Unlike income taxes, which individuals can manipulate to some extent, the consumption tax affects everyone. This aspect gains prominence in the context of Japan's aging population, where the income tax base from the working population is shrinking. In contrast, the CT covers a broader demographic, including the increasing number of retirees relying on accumulated assets.

Initially, the government attempted to address concerns by granting generous exemptions to small- and medium-sized enterprises (SMEs) with annual sales below 30 million yen. Although this threshold was lowered to 10 million yen in 2004, it still remained high by international standards. Under the existing value-added tax system, firms are required to pay CT on goods and services they purchase from other companies, offsetting this with the consumption tax they pay to others.

The problem with the current system is that even tax-exempted SMEs continue to receive consumption tax from consumers or other firms through business transactions. Furthermore, these exempted SMEs are not mandated to maintain invoices for consumption taxes; they can use their own bookkeeping methods. This issue has become even more pressing since the introduction of multiple CT rates in 2019: 8 percent on foods and beverages and 10 percent on other categories.

The ongoing reform, contrary to the perception of tax increases, aims to eliminate protective measures for SMEs. Under the new regulations, SMEs must opt to withdraw from their exempt status by obtaining a unique number from tax authorities, allowing them to receive certificates that can be attached to CT invoices. Alternatively, SMEs can choose to stay in the traditional exempt status, albeit with some discomfort. Consequently, it's unlikely that they will continue to receive the 10 percent consumption tax from purchasing firms since they can no longer deduct the CT paid to exempted firms without the necessary certificates.

To ease this transition, tax authorities have introduced a six-year transitional period. During the first three years, they will accept 80 percent of the CT owed to exempted firms without the required certification, reducing this to 50 percent in the following three years. However, the Japan Fair Trade Commission has expressed concerns about potential unfair business practices, where firms may refuse to pay the CT to SMEs, despite official attempts to lessen the burden during the transitional period.

These qualified invoicing issuer rules are essential to removing protective measures that were originally put in place to alleviate objections to the consumption tax's introduction. By implementing this reform, the consumption tax system becomes more transparent, clearly displaying sales and expenses values. This not only enhances the accuracy of profit assessments for small businesses but also narrows the significant gap in taxable incomes between SME owners and wage earners, ultimately improving corporate income tax collection.

Within the sphere of Japanese politics, SMEs in urban and rural regions play a vital role in supporting the governing Liberal Democratic Party due to their advantages from policies aimed at preserving employment. The conventional approach of ensuring long-term employment security also provides a rationale for the protection of SMEs as a measure to prevent joblessness. Nonetheless, these policies unintentionally dissuade SMEs from surpassing the protective thresholds.


EDITORIAL SUMMARY: Japan's tax reform has faced criticism from those vested in the current tax system, yet it is a necessary step toward enhancing the performance and fairness of Japan's tax structure. The introduction of qualified invoicing issuer rules reflects an earnest attempt to strike a balance between fiscal integrity and supporting small businesses, ultimately aiming to create a more equitable and transparent taxation system in the country.

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IndraStra Global: Japan's Invoicing System Reforms: Balancing Fairness and Fiscal Integrity
Japan's Invoicing System Reforms: Balancing Fairness and Fiscal Integrity
By IndraStra Global Editorial Team
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