Enacted Compliance
Japan — Qualified invoice transition reform
- Jurisdiction
- 🇯🇵 Japan
- Tax
- Consumption Tax
- Change type
- Compliance
- Status
- Enacted
- Effective
- 1 October 2026
- Verified
- Corroborated against official id · high confidence
Japan 2026 Tax Reform (enacted by the Diet on 31 March 2026) restructures the qualified-invoice (Tekikaku Seikyusho) transitional input-credit measure for purchases from tax-exempt businesses to a step-down schedule - 70% from 1 October 2026, 50% from 1 October 2028, 30% from 1 October 2030, ending 30 September 2031 - and caps the transitional credit at JPY 100 million of purchases per supplier per taxable period from 1 October 2026.