日本稅務和法規注意事項

重要提示：本頁的信息不得視為稅費、法律或其他專業建議，也不得作為此類用途使用。如果您有任何疑問，應咨詢您的專業顧問。

本節將介紹在日本開店的賣家需注意的關稅與稅率、違禁品和針對非日本居民的要求。

關稅與稅率制度

賣家有責任遵守日本所有海關法律法規，包括適用的關稅和稅收規定。進口到日本的所有商品都需要繳納進口消費稅。某些商品還需要繳納關稅。《海關關稅法》中的協調分類制度既規定了特定商品的分類，也規定了相應的關稅稅率。進口商品的應付消費稅金額的計算依據是，商品的海關完稅價值加上應付關稅以及其他適用的應付貨物稅。當酒類、煙草制品、石油和液化石油氣 (LPG) 等類別的商品進口到日本時，根據相關法律的規定，也可能需要針對其征收貨物稅。在此類情況下，應付稅款將根據進口商品的數量進行計算。

其他資源

• 具體關稅稅率，請查看 關稅網站

• 或查看 關稅與稅率系統概述

違禁品

日本嚴格禁止某些商品的進口。有關詳細信息，請查看 進口流程。

非居民要求

居住在日本境外（非日本居民），使用亞馬遜物流 (FBA) 的賣家，如果想要進口商品到亞馬遜的日本運營中心進行商品儲存或配送訂單，則必須首先向海關署長指定一名受托人（代表）/代理，允許這名代理代表賣家進口商品。上述流程須在進口商品之前完成。一般而言，任何一名日本居民都可以被指定為受托人或代理，且此人有責任完成進口報關流程，并代表非日本居民賣家繳納關稅和稅費。亞馬遜或其在日本的任何實體都不得作為報關單證上的海關登記進口商，只能由使用亞馬遜物流的賣家或其指定代理擔當。

賣家有責任遵守日本所有海關法律法規。

海關

當您將貨物進口到日本時，需要遵守日本的所有海關法律法規。您無權以亞馬遜的名義進口，也無權在任何報關文件上將亞馬遜列為申報者、海關登記進口商或收貨人。

有關向日本進口商品的有用信息，請訪問 日本海關。

注意：您發布的商品價格必須包含所有適用的費用和稅費。

法規與商品標簽義務

電氣設備和材料安全法（PSE 標志）

向日本進口電氣設備時，商品必須符合《電氣設備和材料安全法》規定的標準。該法律禁止銷售危險品以及任何存在安全風險的電氣設備。進口商有義務遵守該法律，并在合格商品上貼上 PSE 標志，以作為合格證明。

詳情請訪問 電氣設備和材料安全法。

無線電設備合格認證技術規范（技術合格標志）

要銷售發射無線電頻率的商品，則商品必須符合《無線電法》中規定的技術規范，而且商品還必須貼上“技術合格標志”，以證明商品符合該法律要求。

詳情請訪問 無線電使用網站。

消費品安全法

以下是可能需要遵守《消費品安全法》并貼上 PSC 標志的商品示例：

• 壓力鍋和家用高壓鍋

• 頭盔（機動車輛、自行車等等）

• 嬰兒床

• 攀巖繩

• 便攜式激光應用設備

• 浴缸熱水循環泵

• 燃油熱水器

• 洗浴用燃油鍋爐

• 油加熱器

• 室內即熱式燃氣熱水器（城市燃氣和液化石油氣）

• 室內洗浴用燃氣鍋爐（城市燃氣和液化石油氣）

• 強制排氣型燃油采暖爐

• 嵌入式電動洗碗機

• 浴室電動烘干機

• 電風扇

• 空調

• 通風機

• 洗衣機

• CRT 電視機

有關詳細信息，請下載 消費品安全法概述 (PDF)。

家居用品質量標簽法

《家居用品質量標簽法》規定了標簽責任，讓消費者在購買家居用品時能夠在知情的前提下做出購買決定。該法律規定了商品標簽上必須顯示的內容，以便提供適當的商品信息。該法律適用于紡織品、塑料制品（例如，凈水器、嬰兒奶瓶）、電氣設備和其他在日本銷售的工業制品。

其他資源

• 有關詳細信息，請下載 家居用品質量標簽法手冊 (PDF)

• 另請查看 日本政府消費者廳

食品衛生法和食品標簽

如果您準備銷售食品或者面向嬰兒和兒童（例如，奶瓶、餐具、盤子和玩具）的商品，則您必須遵守《食品衛生法》，以確保公眾食品安全。

有關詳細信息，請訪問 《食品衛生法》。

另外，在日本銷售的任何食品還必須貼上合適的標簽，以使消費者知情，內容包含但不限于：成分、成分產地、營養信息、反式脂肪酸和反式脂肪標簽。

有關詳細信息，請訪問 日本政府消費者廳。

藥事法

在日本推廣和銷售的藥品和醫療器械必須遵守《藥事法》。請在銷售此類商品之前，訪問 薬事法（日文）或咨詢專業人員。

知識產權

請確保您在日本銷售的所有商品都沒有侵害其他方的知識產權。您不得銷售偽造品或非法平行進口商品。您可能也需要考慮保護您自己在日本的知識產權。

有關詳細信息，請訪問 日本專利局。

Japan Tax and Regulatory Considerations

Important: Information on this page does not constitute tax, legal, or other professional advice and must not be used as such. You should consult your professional advisers if you have any questions.

This section covers tariff and duty rates, prohibited goods, and non-residential requirements for sellers interested in selling in Japan.

Tariff and duty rates system

It is the seller's responsibility to comply with all Japanese customs laws and regulations, including applicable duty and tax requirements. Any goods imported into Japan are subject to the Import Consumption Tax. Some goods are subject to customs duties. The harmonized classification schedule in the Customs Tariff Law sets forth both the classification and the corresponding customs duty rate of particular products. The amount of consumption tax payable on imported goods is calculated on the basis of the customs value of the goods plus customs duty payable and, where applicable, other excise taxes payable. When certain kinds of goods, such as liquor, tobacco products, petroleum, and liquefied petroleum gas (LPG), are imported into Japan, excise taxes may also be imposed as stipulated in the respective law concerned. In these cases, the amount of taxes payable is calculated based on the quantities of the imported goods.

Other resources

• The Customs duty rate can be found at webTarriff

• See also Outline of Tariff and Duty Rates System

Prohibited goods

Japan strictly forbids the importation of certain goods. Please refer to Import Procedures for additional information.

Non-resident requirements

A Fulfillment by Amazon (FBA) seller who lives outside of Japan (non-residents) and would like to import goods into an Amazon Japan fulfillment center for storage and order fulfillment must first designate a proxy (attorney) or agent to the Director-General of Customs, allowing the agent to import on the seller's behalf. This must be accomplished in advance of any importations. In general, any person who is a resident of Japan can be appointed as the proxy or agent, but this person is obliged to complete the import declarations and pay duties and taxes on behalf of the non-resident seller. Neither Amazon nor any of its entities in Japan may act as the importer of record on the customs declaration-only the FBA seller or their designated agent.

It is the seller's responsibility to comply with all Japan customs laws and regulations.

Customs

When you import goods into Japan, you must comply with all Japanese customs laws and regulations. You are not authorized to import goods in the name of Amazon or to show Amazon as the declarant, importer of record, or consignee on any customs documentation.

Visit Japan Customs for useful information regarding importing goods to Japan.

Note: The listed price of your products must include all applicable charges and taxes.

Regulations and product labeling obligations

Electrical Appliance and Material Safety Law (PSE Mark)

When importing electrical appliances in Japan, the product must comply with the standard under the Electrical Appliance and Material Safety Law. This law prevents the sale of hazardous products and any electrical appliance that are considered a safety hazard. The importer has the obligation to conform to this law and attach the PSE Mark, which acts as proof of conformity, onto the confirmed products.

Visit Electrical Appliance and Material Safety Law for more information.

Technical Regulations Conformity Certification for Radio Equipment (Technical Conformity Mark)

To sell products that emit radio frequencies, the product must conform to the technical regulations specified in the Radio Law, and the product must have a Technical Conformity Mark, which acts as proof that the product is in accordance with the law.

Visit the Radio Use website for more information.

Consumer Products Safety Act

Below are some examples of products that may be subject to the Consumer Product Safety Act and require a PSC mark:

• Pressure cookers and autoclaves for home use

• Helmets (automotive, cycle, and so on)

• Baby beds

• Climbing ropes

• Portable laser-applied equipment

• Hot water circulators for bathtubs

• Oil water heaters

• Oil bath boilers

• Oil heaters

• Indoor instantaneous gas water heaters (for city gas and LP gas)

• Bath boilers with indoor gas burners (for city gas and LP gas)

• Forced-flue type oil warm air furnaces

• Built-in electric dishwashers

• Electric dryers for bathrooms

• Electric fans

• Electric air conditioners

• Ventilators

• Washing machines

• CRT-based televisions

Download Outline of the Consumer Products Safety Act (PDF) for more information.

The Household Goods Quality Labeling Law

The Household Goods Quality Labeling Law provides labeling obligations in order to enable consumers to make informed buying decisions when purchasing household goods. The law establishes what must be displayed on product labels in order to provide appropriate information for the product. The law applies to textile goods, plastic manufactured goods (such as water purifiers, baby feeding bottles), electrical appliances, and miscellaneous manufactured goods sold in Japan.

Other resources

• Download the Household Goods Quality Labeling Law Handbook (PDF) for more information

• See also Consumer Affairs Agency, Government of Japan

Food Sanitation Act and food labeling

When you sell food products and products intended for infants and small children (such as feeding bottles, eating utensils, plates, and toys), you must comply with the Food Sanitation Act, which ensures food safety for the public.

Visit the Food Sanitation Act for more information.

Also, any food products sold in Japan must have proper labeling to inform the consumer on information such as, but not limited to, ingredients, origin of ingredients, nutritional information, transfatty acid, and transfat labeling.

Visit Consumer Affairs Agency, Government of Japan for more information.

Pharmaceutical Affairs Act

When you advertise and sell pharmaceutical products and medical devices sold in Japan, you must comply with the Pharmaceutical Affairs Act. Visit 薬事法 (Japanese) or consult with a professional before selling these products.

Intellectual property rights

Please ensure that you do not infringe intellectual property rights of other parties when you sell your products in Japan. You are prohibited from selling counterfeit or illegal parallel imports. You may also want to consider protecting your own intellectual property rights in Japan.

Visit the Japan Patent Office for more information.

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