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Shouhizei (消費税): when you start remitting — and how much

Many people discover 消費税 (consumption tax) too late, already obliged to remit with nothing set aside. The threshold rule is simple, but it has a two-year delay that confuses people.

Short answer

You become a 課税事業者 (consumption tax payer) when revenue in the 基準期間 — two years earlier — exceeds ¥10 million. So the year you cross the threshold isn't the year you start paying; the effect lands two years later. Registering for the インボイス also makes you a payer, regardless of revenue.

Where people get caught

  • The 2-year delay misleads: you may be earning less today and still owe tax based on revenue from two years ago.
  • Without setting money aside through the year, the whole bill lands in March — and it's usually large.
  • The 消費税 return is separate from the income tax return and has its own deadline: March 31.
  • Anyone unaware of the 2-wari measure or 簡易課税 ends up remitting the full calculation when they could pay less.

How to get ahead of it

  1. 1

    Track this year's revenue

    Knowing where you stand against ¥10 million is what gives you two years of warning to plan.

  2. 2

    Mark the switch year

    If you crossed the threshold this year, you'll be a 課税事業者 two years from now. Note it and start setting money aside.

  3. 3

    Pick the right regime

    Under the 2-wari measure you remit 20% of the tax on sales. There's also 簡易課税, with a rate per type of business. Comparing first is worth money.

  4. 4

    Set aside monthly

    Putting the amount aside as you invoice avoids the March cash surprise.

Common mistakes

  • Assuming the tax starts the same year you pass ¥10 million.
  • Registering for the インボイス without realizing that alone makes you a payer, even below the threshold.
  • Remitting the full calculation without checking whether the 2-wari measure applies.
  • Missing the March 31 deadline by assuming it's the same as the income tax return.

How eKOJINjp helps

The threshold tracked and the tax calculated

eKOJINjp shows your revenue against ¥10 million through the year, flags when the switch year arrives, and computes the 消費税 under the 2-wari measure, field by field, ready to transcribe onto the return.

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Frequently asked questions

What is the 基準期間?

The base period: for individuals, the calendar year two years earlier. Its revenue decides whether you remit.

I passed ¥10 million this year. Do I pay now?

No. As a rule you become a 課税事業者 two years later. There are exceptions tied to the first half of the year (特定期間) worth checking.

What is the 2-wari measure?

A transitional rule (2023–2026) for those who became payers only by registering for the インボイス: you remit 20% of the tax on sales.

How is it different from 簡易課税?

簡易課税 uses a fixed rate per type of business (みなし仕入率) and requires advance notice. The 2-wari measure is chosen on the return itself.

When do I file the 消費税?

By March 31, one month after the income tax return.

I earn little but registered for the インボイス. Do I remit?

Yes. Registration makes you a 課税事業者 regardless of revenue.

Keep reading

Invoice (T-number)Aoiro Shinkoku (blue return)

Informational content based on public material from the 国税庁 (Japan's National Tax Agency). Rules can change each tax year.