The Qualified Invoice Preservation Method (Invoice System) was introduced on October 1, 2023. As a method for deducting consumption tax on purchases corresponding to multiple tax rates, the preservation of qualified invoices and other materials issued by qualified invoice issuers, taxable enterprises that have applied for and obtained registration with the director of the tax office, has become a requirement for deducting consumption tax on purchases.
In accordance with this, when contracting with landlords and suppliers, you may be required to apply for business registration if you are a taxable business operator.
Landlords Required to Provide Invoice Registration Number
- Those who have not provided their invoice registration number (including tax exempt business operators)
- Those who initially responded as being a tax exempt business operator but subsequently applied for registration and obtained an invoice registration number
- Those who had not registered or were in the process of applying for registration but subsequently obtained an invoice registration number
- Those who responded as being a taxable business operator but have changed their status to tax exempt
- The email form uses QuboREQUEST, an external service that we have officially partnered with and authorized. Information entered in the form will be sent from the req.qubo.jp domain.
If you are a landlord who is a taxable business operator and agree to the above, please select “Taxable Business Operator Notification Form”
or if you are a landlord who is a tax exempt business operator, please select “Tax Exempt Business Operator Notification Form
For inquiries regarding the invoice system, please refer to the National Tax Agency website.
[National Tax Agency Invoice System Official Website]
[National Tax Agency Call Center]
Phone number: 0120-205-553 (toll free)
Reception hours: 9:00 A.M. - 5:00 P.M. (except Saturdays, Sundays, and national holidays)