Regarding the Qualified Invoice Preservation System for Consumption Tax

To All Business Partners

Kochi University (National University Corporation)

Regarding the Consumption Tax Invoice Retention System (Invoice System) (Notice)

 We hope this message finds your company in good health and continued success. We would like to express our sincere gratitude for your continued support.
Please be advised that the Consumption Tax Invoice Retention System (Invoice System) will take effect on October 1, 2023.
Accordingly, we ask that eligible invoice issuers refer to the following website and other resources to ensure that they submit invoices compliant with this system.

Information

Various materials regarding the system

[Kochi University: Sample Forms for Qualified Invoices, etc.]
Kochi University Document Templates (Reference) [XLSX: 34.5KB]

[Document 1: Important Points to Note in Preparation for the Launch of the Invoice System]
Document 1: Important Points to Note in Preparation for the Launch of the Invoice System [PDF: 995 KB]

[Document 2: Overview of Business Support Measures]
Document 2: Overview of Business Support Measures [PDF: 390 KB]

[Document 3: Overview of Consultation Services and Support Measures]
Document 3: Overview of Consultation Systems and Support Measures [PDF: 1.68MB]

[Document 4: Overview of Measures to Mitigate Sudden Changes and Reduce the Tax Burden Resulting from the FY2023 Tax Reform and Other Measures]
Document 4: Overview of Measures to Mitigate Sudden Changes and Reduce Burdens Resulting from the FY2023 Tax Reform and Other Measures [PDF: 790 KB]

[Document 5: Initiatives of the Fair Trade Commission]
Document 5: Initiatives of the Fair Trade Commission [PDF: 734 KB]

Information regarding the program in general and information sessions

[National Tax Agency: Special Website on the Invoice System]
https://www.nta.go.jp/taxes/shiraberu/zeimokubetsu/shohi/keigenzeiritsu/invoice.htm

Content for those who would like to learn about the program overview

[National Tax Agency: The Invoice System Begins in October 2023! (Brochure)]
https://www.nta.go.jp/taxes/shiraberu/zeimokubetsu/shohi/keigenzeiritsu/pdf/0022008-052.pdf

[YouTube: National Tax Agency Video Channel]
https://www.youtube.com/playlist?list=PLu9kixYOfBRIQFM6xcSFzcGmx_jc031qc

[National Tax Agency: To All Exempt Businesses—The Invoice System Will Begin on October 1, 2023!] https://www.nta.go.jp/taxes/shiraberu/zeimokubetsu/shohi/keigenzeiritsu/pdf/0022001-174.pdf

Content for those who would like to learn more about the program

[National Tax Agency: Amendments to the Consumption Tax Invoice System]
https://www.nta.go.jp/publication/pamph/shohi/kaisei/202304/pdf/0023002-106.pdf

[National Tax Agency: Overview of the Qualified Invoice Retention System—Understanding the Invoice System] https://www.nta.go.jp/taxes/shiraberu/zeimokubetsu/shohi/keigenzeiritsu/pdf/0020006-027.pdf

[National Tax Agency: Q&A on the Qualified Invoice Retention System]
https://www.nta.go.jp/taxes/shiraberu/zeimokubetsu/shohi/keigenzeiritsu/qa_01.htm

[National Tax Agency: Important Points to Note Ahead of the System Launch]
https://www.nta.go.jp/taxes/shiraberu/zeimokubetsu/shohi/keigenzeiritsu/pdf/0023008-044.pdf

Contact Information for Inquiries Regarding the System

[National Tax Agency: List of Consultation Desks at Various Government Ministries and Agencies Regarding the Invoice System]
https://www.nta.go.jp/taxes/shiraberu/zeimokubetsu/shohi/keigenzeiritsu/pdf/0023002-076.pdf

Q&A on the Invoice System for Exempt Businesses and Their Business Partners

[Ministry of Finance]
https://www.mof.go.jp/tax_policy/summary/consumption/d02.htm

[Fair Trade Commission]
https://www.jftc.go.jp/invoice/index.html

[Small and Medium Enterprise Agency]
https://www.chusho.meti.go.jp/zaimu/zeisei/index.html

[Ministry of Land, Infrastructure, Transport and Tourism]
https://www.mlit.go.jp/totikensangyo/const/1_6_bt_000178.html
* The content posted on each website is the same.

Support Measures for Small and Medium-Sized Enterprises

[Small and Medium Enterprise Agency: Information on Various Support Measures]
https://www.chusho.meti.go.jp/koukai/yosan/r4/r4_invoice.pdf

[Invoice Consultation Desk for Small and Medium-Sized Enterprises and Small Businesses] *For tax-exempt businesses
https://chusho-invoice.jp