AQ Partners Blog

Guide to Japan's employment insurance system for foreign employers. Covers eligibility rules, contribution rates by industry, unemployment benefits, childcare and nursing care leave payments, education training subsidies, and employer obligations when employees leave.

Step-by-step guide to health insurance and pension enrollment in Japan. Covers company registration, employee qualification notifications, Standard Monthly Remuneration grades, dependent coverage, Kyokai Kenpo vs Health Insurance Societies, and annual periodic updates.

Complete guide to Japan's mandatory social insurance system for foreign employers. Covers health insurance, employees' pension, employment insurance, workers' accident insurance, enrollment deadlines, contribution calculations, totalization agreements, and penalties for non-compliance.

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's consumption tax filing deadlines and interim payment schedule. Covers the two-month annual return deadline, why no extension is available, interim payment tiers, penalties, and how deadlines differ from corporate tax.

When and how to register for consumption tax in Japan. Covers the 10 million yen threshold, base period rules, capital-based exceptions for new companies, voluntary registration pros and cons, and the Simplified Tax System.