Government of Japan Considers to Enhance Smartphone Game Tax Collection

It was revealed on the 2nd that the government is considering to enhance the collection of taxes on games that are distributed from overseas to Japan over the Internet.

The plan is to impose consumption tax obligations on giant IT companies such as Google and Apple, which have opened application stores for installing games on smartphones.

This is because it is practically difficult to capture and impose taxes on overseas game companies that should be taxed. Consider revisions to the consumption tax law after FY2024, referring to precedents overseas.

The European Union (EU), the United Kingdom, China, and other countries have already established rules, and Japan will also consider revising the law with reference to these examples.

In Thailand , from 1 September 2021, Non-Thai individuals or corporations or those otherwise providing e-services from overseas to non-VAT registrants in Thailand may be required to register for Thai VAT and receive VAT from customer.

On related law and regulation on VAT on e-services in Thailand, please see website of Revenue Department:

eService (


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