Android グーグルプレイを通じた海外販売が課税対象に


Android グーグルプレイを通じた海外販売が課税対象に(海外販売までも消費税、スマホアプリの受難)

Overseas sales through the Passion Play Google consumption tax , of Sumahoapuri is taxable even overseas sales

" I can not help but leave the Ika Japan remains if this " . At a meeting in late April , about 10 companies developing company of smartphone apps Gung Ho Online Entertainment , Langley, and Eichimu gathered , this voice jumped out from the participating companies that indignant .

App The company makes money by charging for the items within the app and paid apps . " Google Play" has become a sales channel is only the " App Store " in iOS terminal mainstay of Apple in the Android device in the U.S. Google .

A problem that each company has to exchange information gathered hastily , consumption tax taxation issues for sales through the Google play . Also sales of overseas consumption tax which should be unnecessary , national tax authorities , he began to impose a consumption tax retroactive to past in nature.

Authorities has had its eyes first , Gung Ho . It is a development company run was shed the top spot in the sales ranking of each App Store of " Puzzle & Dragons " . Before last winter , Gung Ho , which has received a request was agreed to pay .

For leading application company with many overseas sales , national tax authorities got a precedent that Gung Ho is advancing step of back taxes . Eichimu also popular , enters the investigation in January this year , were required to pay a sales tax of less than 100 million yen for overseas sales of the past three years overseas games such as " Dark Summoner " . The company appealed this is not in accordance with the payment at the moment .

■ there is no name and address
Why are taxed if and only Google play . Theory of national tax authorities is this .

In the case of App Store , app company agreement form of pay through the app to Apple ( iTunes KK in the case of Japan ) direct management agency that has been installed in the region . Therefore , trading of overseas and domestic market can be clearly distinguished . Only deal with iTunes KK becomes taxable , for overseas sales , export exemption of consumption tax is applied without any problems .

On the other hand , the agreement form the app companies to sell directly to users in the Google play . Information of country sales are provided by Google is the app company .

However , export exemption is not applied to deal with overseas users in the current law , all transactions would be subject to taxation . Because , has been defined in Section 1 Article 5 Consumption Tax Law Enforcement Regulations " name and address by the customers need ," said the proof of export transactions , only the information of country sales ' s not enough . In order to avoid taxation , some apps company was determined to provide information of the name and address on Google , but it was refused on the grounds of personal information protection .

This taxation problem is serious . Sometimes to 10 percent from 8 percent , you are ahead of the tax increase of one step more , consumption tax that could be a big burden for the application company in the country.

Amazon , Rakuten and Kobo is to avoid the consumption tax in Japan by placing overseas sales offices . National tax authorities unless reviewed the operation of a rigid status quo , movement to transfer overseas sales offices begins Android applications company . Sonaruto , I can not be taxed even for sales to the country.

Now , for the taxation of digital content , fundamental review would be necessary .
海外販売までも消費税、スマホアプリの受難 グーグルプレイを通じた海外販売が課税対象に













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