Japan requires an import-permit equivalent for cash export sales and ends export exemption for Japanese real estate brokerage to non-residents from 1 October 2026

What changed in detail

Two FY2026 consumption tax amendments in Japan apply to supplies made on or after 1 October 2026.

Export proof for cash sales. For exports of goods paid for in cash, or by a method in which it is not clear that payment came from the counterparty, the export exemption now also requires the exporter to keep a document equivalent to an import permit in the destination country. Bank transfers and documentary-bill settlements are not treated as such payment methods.

Real estate brokerage. Agency, intermediary or brokerage services for the sale, exchange or lease of real property in Japan supplied to non-residents are no longer export-exempt. Supplies under contracts concluded on or before 31 March 2026 remain export-exempt.

What it means

The export change adds a document to retain, alongside the export permit, for cash or unclear-payer sales only. Exporters settled by bank transfer or documentary bill are outside it.

The brokerage change turns a previously exempt service into a taxable one for non-resident clients. Brokers should check the conclusion date of each contract: pre-April 2026 contracts keep the exemption, later ones do not.