Consumption Tax Calculator

Quickly calculate Japanese consumption tax (10% and reduced 8%). Convert between tax-inclusive and tax-exclusive amounts.

計算条件

Calculation Type

Enter Amount

Select Rate

Fraction Rounding

This tool is specific to Japan's Consumption Tax.
It is a simple calculator not fully covering all Invoice System invoice-level aggregation rules.
Please follow your company's contracts and regulations regarding rounding rules (round down, round nearest, round up).

Legally in Japan, businesses can choose their rounding method; rounding down is the most common.

When mixed with items subject to the reduced tax rate (8%) and standard tax rate (10%), they must be calculated separately on receipts and invoices.

When 'calculating the exclusive price from the inclusive price', dividing by 110 and multiplying by 100 (for 10%) often leaves fractions.

Q1
Q. What falls under the 8% reduced rate?
A. Primarily food and beverages (excluding alcohol and dining out) and subscribed newspapers.
Q2
Q. Why do eat-in and take-out have different tax rates?
A. According to the reduced tax rate system, 'meals at places with eating facilities (eat-in)' are subject to the standard 10%, while 'take-out' is subject to the reduced 8%.
Q3
Q. How is consumption tax handled when buying items together?
A. Under the invoice system, instead of calculating tax individually for each item and summing them up, the rule is to apply the tax rate to the total tax-exclusive amount and perform rounding only once at the end.