AQ Partners Blog

Your information hub for Japan back office.

Read blog post:

eLTAX vs eTax: What's the Difference?

Title card for the AQ Partners comparison of eLTAX and eTax.

Read blog post:

eLTAX vs eTax: What's the Difference?

eLTAX vs eTax: What's the Difference?

eLTAX vs e-Tax explained for foreign companies in Japan: national vs local tax, who runs each, logins, software, payment, and the ¥100M e-filing rule.

Yuga Koda

Founding Director

Read blog post:

What Is eLTAX? Filing & Paying Local Taxes in Japan

Title card for the AQ Partners guide to eLTAX, Japan's local tax portal.

Read blog post:

What Is eLTAX? Filing & Paying Local Taxes in Japan

What Is eLTAX? Filing & Paying Local Taxes in Japan

eLTAX is Japan's single online portal for filing and paying local taxes to every prefecture and municipality. A practical guide for foreign-owned companies.

Yuga Koda

Founding Director

Read blog post:

Registering as a Qualified Invoice Issuer via e-Tax

Title card for the AQ Partners guide to qualified invoice registration via e-Tax.

Read blog post:

Registering as a Qualified Invoice Issuer via e-Tax

Registering as a Qualified Invoice Issuer via e-Tax

How foreign-owned companies register as a qualified invoice issuer (適格請求書発行事業者) through e-Tax: the online route vs paper, timelines, and the T+13-digit number.

Yuga Koda

Founding Director

Read blog post:

What Is eTax? National Tax E-Filing in Japan

Title card for the AQ Partners guide to eTax, Japan's national tax e-filing system.

Read blog post:

What Is eTax? National Tax E-Filing in Japan

What Is eTax? National Tax E-Filing in Japan

eTax is Japan's National Tax Agency system for e-filing corporation tax, consumption tax, and withholding tax, and for qualified invoice issuer registration.

Yuga Koda

Founding Director

Read blog post:

Japan's Digital Tax & Filing Platforms: A Guide

Title card for AQ Partners' guide to Japan's digital tax and filing platforms.

Read blog post:

Japan's Digital Tax & Filing Platforms: A Guide

Japan's Digital Tax & Filing Platforms: A Guide

A practical guide for foreign-owned companies to Japan's digital tax and filing platforms: eTax, eLTAX, gBizID, the invoice system, common tax payment, and e-Gov.

Yuga Koda

Founding Director

Read blog post:

Consumption Tax on Cross-Border Transactions: Exports, Imports & Digital Services

Read blog post:

Consumption Tax on Cross-Border Transactions: Exports, Imports & Digital Services

Consumption Tax on Cross-Border Transactions: Exports, Imports & Digital Services

How Japan's consumption tax applies to cross-border transactions. Covers zero-rated exports, import tax at customs, reverse charge on B2B digital services, B2C registration, and April 2025 platform taxation rules.

Japan Market Entry

Yuga Koda

Founding Director

Trouble Navigating Japan Operations?

We’re here to help companies of all sizes in all phases of the business cycle.

Book a Consultation Submit an Inquiry