How it works
Standard consumption tax including local component is 10%; qualifying reduced-rate net supplies use 8%. Sum the two tax components.
Input definitions
- Standard-rate net taxable amount (JPY)
- Enter the value in the labeled unit.
- Qualifying reduced-rate net taxable amount (JPY)
- Enter the value in the labeled unit.
A worked example
- Standard-rate net taxable amount (JPY)
- 10000
- Qualifying reduced-rate net taxable amount (JPY)
- 5000
Assumptions & limits
Sources checked 18 October 2026. JPY; 10% standard and 8% qualifying reduced consumption tax. Aggregate arithmetic, excluding per-invoice whole-yen rounding, exemptions and input-credit eligibility.
Sources & review
Maintained by AnsRio. Methods and examples use automated checks; this does not imply independent professional certification.
Method updated 2026-10-18. Content checked against the stated method and examples. Our verification approach.
Common questions
Does this decide which food or service receives the reduced rate?
No. The user must classify supplies using National Tax Agency guidance. Alcohol and restaurant dining have different treatment from qualifying food.
How does Japan mixed-rate consumption tax basket work?
Standard consumption tax including local component is 10%; qualifying reduced-rate net supplies use 8%. Sum the two tax components.
What should I check before using Japan mixed-rate consumption tax basket?
Sources checked 18 October 2026. JPY; 10% standard and 8% qualifying reduced consumption tax. Aggregate arithmetic, excluding per-invoice whole-yen rounding, exemptions and input-credit eligibility.