Taxes in Japan
Applies to G Suite, Google Drive Enterprise, Cloud Identity Premium, and other paid services managed in the Google Admin console.
The Japan Consumption Tax (JCT) 2015 amendment affects any Google Account with a Japanese address.
Direct sales customers
For customers who purchased services directly from Google:
- If you signed up for services yourself using the online sign-up flow—In accordance with the Amended Consumption Tax Law of 2015, your Google services are subject to JCT. As such, Google will bill you for JCT at the prevailing rate, in addition to your services charges. You can view your charges in your monthly invoice and in the transaction history section of your billing account.
- If you purchased services by executing an offline order form (PDF) and signed a negotiated contract—Google won’t add JCT to your charges. The transaction is subject to a reverse charge mechanism. You’re responsible for reporting and paying the JCT.
Resellers and customers with service from a reseller
If you’re a Google reseller, Google won’t add JCT to your Google service charges for the purchase of services that you resell to your customers. However, the transaction is subject to a reverse charge mechanism and you’re responsible for reporting and paying the JCT.
Customers who purchased Google services through a reseller can contact their reseller for details on JCT.