Draft consumption tax return forms reflecting the rate reduction have been postedA “draft” of the consumption tax return form has been released
On October 9, 2026 (Reiwa 8), the National Tax Agency posted draft consumption tax return forms reflecting the consumption tax rate reduction on its special site. They show the revised forms currently planned, for system development businesses, with the revised parts marked in yellow highlighter or red text.
- 1. Special site opensSeptember 15, 2026 (Reiwa 8)
- 2. Draft postedOctober 9, 2026 (Reiwa 8). Revised parts in yellow highlighter and red text
- 3. Official formsTo be posted again at a later date
Key points
- Posted on October 9, 2026 (Reiwa 8). It is a draft version, with information intended for system development businesses.
- The revised parts are marked in yellow highlighter or red text.
- The official revised forms will be posted on the special site again at a later date.
- The special site opened on September 15, 2026 (Reiwa 8), and a detailed explanatory video was also posted on October 6.
What to do in practice
- Check whether the vendor of the accounting or filing software you use has announced its plan to support the form changes.
- When the official forms are posted, check the differences from the draft.
As the consumption tax on food goes down, the consumption tax return form is also expected to change. The National Tax Agency released a “draft” form that is not final yet, so that the companies that make software can get ready.
Points
- It was released on October 9. It is still a draft.
- The parts that will change are marked with yellow highlighter or red letters.
- The proper official form will be released again later.
What the words mean
- Draft version
- Something that is still not fully decided; at the rough-draft stage
- National Tax Agency (NTA): National Tax Agency (NTA): Special site on the consumption tax rate reduction
This article summarizes and explains materials published by government agencies and is not advice on any individual case. Rules can change, so for actual procedures and decisions always check the latest original materials and consult professionals such as tax accountants or labor and social security attorneys. English, Simplified Chinese and Traditional Chinese versions are translations prepared from the Japanese articles for convenience. If anything differs, the Japanese text and the original source take precedence.