Japan

Last updated: January 6, 2025

 

Amazon Web Services G.K. Marketplace
 
Amazon Web Services Japan G.K. ("AWS Japan"), a Japan based entity, is the marketplace operator of AWS Marketplace for products sold by third-party sellers, except for products using Amazon Bedrock, to all accounts located in Japan. From December 14, 2023, if you have purchased software, data or professional services via AWS Marketplace, AWS Marketplace has begun collecting Japanese Consumption Tax (JCT) on sales made in AWS Marketplace by Japan-based Sellers to Japan-based Buyers. The Buyer, however, should reach out to the Seller to obtain a Tax Qualified Invoice (TQI). Sellers contact information can be found within their product listing page on AWS Marketplace.
 
Please note that AWS Japan will only collect the JCT from the Buyers and disburse this to the Japan-based Sellers for onward reporting and remittance to the Japan National Tax Authority ("NTA"). Sellers still have the sole responsibility of issuing TQI to the Buyers as well as accounting for and remitting the JCT to the NTA. 
 
From April 1, 2025, AWS Japan will begin collecting JCT, issue TQI and remit JCT to NTA on sales made in AWS Marketplace by foreign based third-party sellers to Japan-based Buyers. Sellers should not collect duplicate JCT or issue duplicate TQIs or remit duplicate JCT to the NTA.
 
Products facilitated by Amazon Web Services, Inc. (“AWS, Inc.”) including the 2P products sold by AWS or Amazon-affiliated entities or 3P products sold using Amazon Bedrock will not be affected as they are not facilitated by AWS Japan. AWS, Inc. will continue to issue TQIs for sales of 2P AWS Marketplace products sold by AWS or Amazon-affiliated entities. 
 
AWS, Inc. will not collect JCT on sales made in AWS Marketplace by foreign based third-party sellers to Japan-based Buyers on products using Amazon Bedrock. Please reach out to the Seller via their product listing page on AWS Marketplace if you think the Seller should issue a TQI and collect JCT.
 
See FAQs here for more information.
 
Amazon Web Services Japan G.K. Cloud and Telecommunication Services
 

As of February 1, 2022, AWS Japan replaced AWS, Inc. as the new AWS cloud services seller for all accounts located in Japan. As of that time, all accounts located in Japan (Credit Card and Pay-by-invoice Accounts) began to purchase cloud services from AWS Japan instead of AWS, Inc. Pay-by-invoice accounts located in Japan were previously migrated to AWS Japan on November 1, 2021. AWS Japan issues TQIs on all cloud services provided to Japan accounts.

AWS Japan issues TQIs for purchases of telecommunications services from AMCS LLC, with the exception of ContactCenterTelecomm. AWS, Inc. issues TQI for ContactCenterTelecomm. For more information on telecommunication services, please click here.

AWS Japan provides AWS Training and AWS Professional Services and issues TQIs for these services.

Customers with AWS accounts located in Japan

Please visit the Payment Methods page of the AWS Billing Management Console to confirm/update your billing address. Additionally, please visit the My Account page of the AWS Billing Management Console to confirm or update your contact address. Please provide the e-mail address where you would like the JCT compliant invoices to be sent to. We would recommend providing a shared e-mail address if you would like the JCT compliant invoices to be sent to multiple recipients.

Please click here for additional information.

How does AWS determine if your account is located in Japan?

AWS determines the location of each individual AWS account, based on certain information, including your Tax Registration Number (“TRN”), your billing address and your contact address. In Japan, the TRN equivalent is known as the Japanese Consumption Tax Number ("JCT Number"). If you are JCT registered and have provided your JCT Number, your location will be determined to be in Japan. If you do not have a JCT Number or if you have a JCT Number but do not provide it, your location will be determined using your billing address or contact address.

See more information on how AWS determines the location of your AWS account.


Customers of AWS, Inc. located in Japan

AWS Japan customers (see here, FAQ #2) receive TQI with JCT at a rate of 10%. To the extent you purchase AWS services from AWS, Inc. and/or AMCS LLC, these entities continue to invoice and charge you JCT as appropriate.

As of October 1, 2015, supplies of cross-border digital services are subject to JCT rules whereby the non-resident supplier who meets certain criteria is required to collect and remit JCT on sales to Japanese customers.

Although AWS, Inc. is established in the United States, it is registered for JCT purposes (the registration number is 00004). As such, AWS, Inc. accounts for JCT on certain cloud computing services. 

Certain telecommunications services are sold by AMCS LLC, an Amazon entity. For further information, please click here. AMCS LLC is registered for JCT purposes (the registration number is 00094); however, AWS, Inc. for ContactCenterTelecomm and AWS Japan for all other telecommunications services issue TQIs on behalf of AMCS LLC.

The JCT rate has been increased to 10% from 8% effective on October 1, 2019. The prices quoted on the AWS website are JCT exclusive. If JCT is charged on a supply, as of October 1, 2019, a tax invoice will also be issued to you and it will appear in your AWS Billing Management Console. JCT collected from Japanese customers is remitted to the Japanese tax authorities by AWS, Inc. and AMCS LLC.