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Japanese consumption tax (JCT) is similar to European Value Added Tax in many respects. It applies at 10% on domestic sales of goods and services as well as upon importation into Japan. There is also a reduced 8% applicable to certain food products and beverages. In addition, some transactions such as export transactions are exempt from JCT.

Japan is introducing a new invoicing system (Qualified Invoicing System) from 1 October 2023 that will closely follow VAT invoicing and hence will have features that are largely absent from the current JCT legislation. In summary, the fundamental changes are: (i) JCT taxpayers should register with the Tax Office to get a registration number as Qualified Invoice Issuers; (ii) Such Qualified Invoice Issuers need to issue Qualified Invoices to their business partners; and (iii) A buyer of products or services can only credit input consumption tax if the buyer receives a Qualified Invoice from a Qualified Invoice Issuer.

full information :

https://www.ey.com/en_jp/ey-japan-tax-library/tax-alerts/2022/japan-s-consumption-tax-reform-will-be-effective-from-1-october-2023-implementation-considerations#:~:text=Japanese%20consumption%20tax%20(JCT)%20is,certain%20food%20products%20and%20beverages