Archive for 4月, 2013

1)Refund of the consumption tax for foreign companies

For registered taxpayers, consumption tax to be paid (except in “simplified deduction” status) is calculated deducting the amount of paid consumption tax from a consumption tax for taxation sales. This deduction is calculated by multiplying “taxation sales ratio” by paid consumption tax(*). Therefore, zero taxation sales makes no tax return because both taxation ratio and deduction are zero.

However, export sales which is treated as a consumption tax exemption is included in taxation sales when taxation sales ratio is calculated. If there is not any other tax-free income (land loan, transfer of securities, bank dividend and so on) in Japan, all of paid consumption tax will be returned theoretically.

The payment consumption tax paid by becoming a taxation enterprise will be returned entirely theoretically if other tax-free incomes (land loan, securities transfer, a dividend) do not occur in Japan.

(*)If “taxation sales ratio” is more than 95% and taxation sales of the period is not exceeding 500mil Yen, all amount of the paid consumption tax can be deducted.


2)Consumption tax registration

“Taxpayer registration” should be filed to the local branch of national tax agency. But when tax return is filed once, they will register as a taxpayer without any registration (practical treatment).

Nonetheless if you want to control the status of consumption tax (Actual amount deduction, simplified deduction, and exemption), taxpayer registration should be filed. For example, “taxpayer registration” should be filed to refund consumption tax paid if taxable sales was less than or equal 10 mil two years ago. And of course the registration is free of charge.

Once upon a time someone said “Segway is the greatest invention in the 21st century”. However, I disagree because that riding device is created just applying precision feedback control technology. And I think true innovation should be based on unpredictable idea for everyone, such as “Heelys“.


Ok, this is the one.

It seems just a small transporter with two large wheels, but it’s wrong. Can you see EXTRA WHEELS on the upper end of this luggage?



This is “Retractable kickboard” integrated on the back of the luggage, which is named “Micro Luggage“.



Micro Luggage is the most innovative luggage system that carry not only the load but THE OWNER! It can be ridden very easily like an usual kickboard and the steering control is very nice.

Of course the standard functionality as a travel bag is installed, especially many small pockets and soft upholstery are very nice.



I can’t wait to use this in my business trip!