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Japanese Consumption Tax (JCT)

Regarding Japanese consumption tax for for-profit and non-profit academic organizations such as academic societies:
Annual membership fees are tax-exempt, but participation fees for research meetings, accompanying international conferences, workshops, etc. held on independent dates provide sufficient value and are therefore taxable. The Generative AI's judgment also follows this rule. In actual Japanese academic societies, they are sometimes tax-free or referred to as tax-exempt.
Since the first ICAITD international conference, the conference has complied with Japan's consumption tax standards and includes consumption tax in the calculation. This is because ICAITD presentations provide participants with a variety of academic compensation. In reality, Algorithm_Lab., the organizing body, is a small business, and therefore is tax-exempt. While consumption tax is calculated, it is not required to pay it.
In addition, in countries other than Japan, online participants may be subject to tax (VAT) depending on the tax system of their home country, since they are located outside of Japan and receive digital compensation. Regarding digital imports from the participant's country of residence, many countries are tax-free, but as systems are constantly changing, we check with each country annually. If payment is required and it is difficult to make payment from abroad, we may ask the participant to pay in their own country.

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