What is the case where a foreign business files a consumption tax return in Japan?
If the transactions are conducted in Japan, they are subject to Japanese consumption tax, and if the transactions are conducted outside Japan, they are not subject to Japanese consumption tax.
Basically, we consider if a foreign business performs import declaration procedures at Japanese customs, they are required to file a consumption tax return in Japan.
On the other hand, if a Japanese customer performs the import procedures at Japanese customs, the foreign business is not required to file a consumption tax return in Japan.
The point is which handles the import declaration procedures, a foreign business or a Japanese customer.
For example, if the case is as the following.
A foreign business sells to Amazon Japan, and Amazon Japan sells to Japanese consumers. Amazon Japan handles the import declarations in Japan.
In such a case, Amazon Japan would be required to file Japanese consumption tax return.