Additional Information for Japan

< Back to General Terms and Conditions

The transaction is a digital service provision as defined in Article 2(1)8-3 of the Consumption Tax Act of Japan (Act No. 108, 1988, as amended) (“CTA”) and is subject to the reverse charge system for the “provision of B-to-B digital services” as defined in Article 2(1)8-4 of the CTA.   Thus, we hereby inform you pursuant to Article 62 of the CTA that your company has an obligation to account for and pay the applicable consumption tax of Japan on this transaction to the competent Japanese tax office.  Please consult your company’s tax advisor for further details of the tax treatment to be applied.



Back to General Terms and Conditions