{"country":"JP","series":"vat","value":10,"unit":"percent","effective_from":"2019-10-01","last_confirmed":"2026-07-20","source":{"name":"National Tax Agency, Tax Answer No. 6303 'Shohizeiritsu-to' (consumption tax rates), law status as of 1 April 2025; rate structure enacted by Act No. 68 of 2012 (social security and tax comprehensive reform) as amended by the November 2016 timing-change act","url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shohi/6303.htm"},"notes":"Statutory standard rate 10 percent = 7.8 percent national consumption tax + 2.2 percent local consumption tax (levied together, invoiced as one). Reduced rate 8 percent (6.24 national + 1.76 local) applies to food and beverages excluding alcohol and restaurant/eating-out services, and to newspapers published at least twice weekly under subscription contracts. Qualified-invoice (invoice system) in force since 2023-10-01. Rate history and component splits confirmed on MOF chart https://www.mof.go.jp/tax_policy/summary/consumption/d05_1.pdf (Japanese, PDF-only). Revenue is earmarked by Consumption Tax Act Art. 1(2) for pensions, medical care, long-term care and child-rearing. NTA page is Japanese-language; no English deep page carries the component split.","confidence":"primary","stale":false,"disclaimer":"Independent service, not affiliated with any government. Verify against the cited official source before legal or financial use."}