NTA posts videos on the food tax rate cut, for businesses and for consumersVideos explaining the lower tax on food are now online
On November 6 the National Tax Agency added a notice to its consumption tax reduced-rate information site stating that videos on the rate cut, aimed at businesses and at consumers, had been posted. An online course was announced on November 4. The rate cut on transfers of food and drink runs for two years, from April 1, 2027 (Reiwa 9) to March 31, 2029 (Reiwa 11), and the official materials needed to prepare are steadily being put in place.
- September 15, 2026Information site opens, with leaflet, pamphlet, Q&A and videos
- October 6, 2026Detailed version on the rate cut posted
- October 9, 2026Draft explanatory materials on applying the system posted
- November 4, 2026Start of an online course announced
- November 6, 2026Videos for businesses and for consumers posted
- April 1, 2027 to March 31, 2029Two years in which the rate on transfers of food and drink is reduced
Key points
- The November 6 notice reads that videos on the rate cut, for businesses and for consumers, have been posted; the new videos explain the change from both standpoints
- On November 4 the start of an online course was announced as an external site. On October 9 draft explanatory materials on applying the reduced-rate system were posted, and on October 6 a detailed version on the rate cut was posted
- The information site opened on September 15, 2026 and carries a leaflet, a pamphlet, a Q&A, and videos in overview, detailed, and business-oriented versions
- Under the measure, the consumption tax rate on transfers of food and drink is reduced for two years, from April 1, 2027 to March 31, 2029. NTA No.6102 states that food and drink excluding alcoholic beverages is covered, and that dining out and catering are outside the scope
What to do in practice
- Use the detailed version, the Q&A and the business-oriented video to check how transactions that straddle April 1, 2027 and invoice entries are handled
- Decide now who will change the tax rate settings on registers, invoice formats and accounting software, and when, ahead of April 1, 2027
- Set aside time for the staff concerned to watch the videos or take the online course
The National Tax Agency, the government office for taxes, posted videos on November 6 explaining the lower consumption tax on food: one for shop owners and one for shoppers. On November 4 it also announced an online course. The tax goes down for two years, from April 1, 2027 to March 31, 2029. Shops need to get their registers and invoices ready before that first day.
- 1. Look at the materialsWatch the videos and read the leaflet and Q&A on the tax agency site
- 2. Check what is coveredWork out which of the goods you sell are covered
- 3. Fix the machinesDecide who will change the tax rate settings on registers and invoices, and when
- 4. Be ready for April 1Make sure you can sell at the new rate from April 1, 2027
Points
- On November 6, videos for shop owners and for shoppers were posted on the site
- The site, which opened on September 15, carries a leaflet, a detailed booklet, a Q&A and videos
- Food, not counting alcoholic drinks, has a lower tax for two years from April 1, 2027. Eating at a restaurant is not covered by today's lower rate either
What the words mean
- consumption tax
- A tax added to the price when you buy goods or receive a service
- reduced tax rate
- A lower consumption tax rate than usual, applied to things needed in daily life such as food
- National Tax Agency (NTA): National Tax Agency: Consumption tax reduced-rate system information site
- National Tax Agency (NTA): National Tax Agency: No.6102 Reduced consumption tax rate system
This article previews changes that have already been decided and will take effect in the future. Effective dates and details can change, so please check the official source shortly before the date.
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.