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    1111: Calculation Method of Amount of Tariff Duty, Consumption Tax, Etc

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    Ela
    This document provides an example calculation of import tariffs, consumption tax, and local consumption tax on two imported items, A and B. It shows the CIF price, applicable tariff and tax rates, and step-by-step calculations to determine the amount owed for each duty and tax. For item A, the tariff duty is 74,700 yen, the consumption tax is 47,500 yen, and the local consumption tax is 13,397 yen. For item B, the respective amounts are 17,600 yen, 8,900 yen, and 2,510 yen. The total amounts owed are 92,400 yen for tariff duty, 56,400 yen for consumption tax

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    1111: Calculation Method of Amount of Tariff Duty, Consumption Tax, Etc

    Uploaded by

    Ela
    22 views2 pages
    This document provides an example calculation of import tariffs, consumption tax, and local consumption tax on two imported items, A and B. It shows the CIF price, applicable tariff and tax rates, and step-by-step calculations to determine the amount owed for each duty and tax. For item A, the tariff duty is 74,700 yen, the consumption tax is 47,500 yen, and the local consumption tax is 13,397 yen. For item B, the respective amounts are 17,600 yen, 8,900 yen, and 2,510 yen. The total amounts owed are 92,400 yen for tariff duty, 56,400 yen for consumption tax

    Original Title

    JAPAN Consumption Tax Rate

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    This document provides an example calculation of import tariffs, consumption tax, and local consumption tax on two imported items, A and B. It shows the CIF price, applicable tariff and tax rates, and step-by-step calculations to determine the amount owed for each duty and tax. For item A, the tariff duty is 74,700 yen, the consumption tax is 47,500 yen, and the local consumption tax is 13,397 yen. For item B, the respective amounts are 17,600 yen, 8,900 yen, and 2,510 yen. The total amounts owed are 92,400 yen for tariff duty, 56,400 yen for consumption tax

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    22 views2 pages

    1111: Calculation Method of Amount of Tariff Duty, Consumption Tax, Etc

    Uploaded by

    Ela
    This document provides an example calculation of import tariffs, consumption tax, and local consumption tax on two imported items, A and B. It shows the CIF price, applicable tariff and tax rates, and step-by-step calculations to determine the amount owed for each duty and tax. For item A, the tariff duty is 74,700 yen, the consumption tax is 47,500 yen, and the local consumption tax is 13,397 yen. For item B, the respective amounts are 17,600 yen, 8,900 yen, and 2,510 yen. The total amounts owed are 92,400 yen for tariff duty, 56,400 yen for consumption tax

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    1111: Calculation Method of Amount of Tariff Duty, Consumption Tax,

    etc

    Specific calculation method

    (Example)

    (Item (CIF Price) (Tariff (Amount of (Consumption (Amount of (Local (Amount of Local
    Name) rate) tariff duty） tax rate) consumption consumption consumption tax）
    tax) tax rate)

    Ａ 534,795yen 14％ 7.8％(Standard tax rate) 22/78


    ↓ （Note）
    534,000 yen × 0.14 ＝ 74,760 yen（Before rounding）…①
    74,700 yen（After rounding）

    （Amount of tax base


    for consumption tax）
    609,495 yen 609,000 yen × 0.078 ＝ 47,502 yen（Before rounding）…②
    47,500 yen（After rounding）
    （Amount of tax base for local consumption tax）
    47,500 yen × 22 ÷ 78 ＝ 13,397 yen …③
    （Fractions smaller
    than a yen omitted）

    Ｂ 126,258 yen 14％ 6.24％(Reduced tax rate) 22/78


    ↓ （Note）
    126,000 yen × 0.14 ＝ 17,640 yen（Before rounding）…①’
    17,600 yen（After rounding）

    （Amount of tax base


    for consumption tax）
    143,858 yen 143,000 yen × 0.0624 ＝ 8,923 yen（Before rounding）…②’
    8,900 yen（After rounding）
    （Amount of tax base for local consumption tax）
    8,900 yen × 22 ÷ 78 ＝ 2,510 yen …③’
    （Fractions smaller
    than a yen omitted）

    ① ＋ ①’
    （Amount of tariff duty） 92,400 yen → 92,400 yen
    （Can be omitted for amounts less than 100 yen; not necessary in this case）
    ② ＋ ②’
    （Amount of consumption tax） 56,425 yen → 56,400 yen
    ③ ＋ ③’
    （Amount of local consumption tax） 15,907 yen → 15,900 yen
    (Note) Consumption Tax (National Consumption Tax and Local Consumption Tax) rate
    Tax rate Standard tax rate Reduced tax rate

    National Consumption Tax rate 7.8% 6.24%

    2.2% 1.76%
    Local Consumption Tax rate (22/78 of National (22/78 of National
    Consumption Tax) Consumption Tax)

    Total 10% 8%

    1111 1/1

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