Documents Required for JCT Registration in Japan

Registering for JCT in Japan requires submitting documentation to the National Tax Agency (NTA). The requirements vary slightly depending on whether your business is based in Japan or abroad.

Required Documents — All Businesses

• Application for JCT Registration (submitted to your local NTA district tax office)

• Business identification documents (articles of incorporation or equivalent)

• Proof of business activities in Japan or directed at Japanese customers

• Details of your fiscal year end date

Additional Requirements — Non-Resident Businesses

Non-resident businesses must also provide:

• Appointment of a Japanese tax agent (nozei kanrinin), with their name and address in Japan

• Tax agent consent form

• Documentation of the nature of your electronic or digital services

Qualified Invoice Issuer (QII) Registration

If you are applying for QII Registration, you will need to submit:

• A separate application for Qualified Invoice Issuer registration

• Your existing JCT registration number (if already registered)

Upon approval, you will receive a T-number (your QII registration number), formatted as T followed by 13 digits (e.g., T1234567890123). This number must appear on all qualified invoices you issue to Japanese business customers.

Important Notes

• There is no temporary registration option in Japan.

• Voluntary registrations follow the same documentation process as mandatory registrations.

• Once registered, your T-number must be included on all B2B invoices so your customers can claim input JCT credits.

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