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Japan

Amazon Web Services G.K. Marketplace

On April 1, 2025, Amazon Web Services Japan G.K. ("AWS Japan"), a Japan based entity, is the marketplace operator of AWS Marketplace for products sold by third-party sellers (“3P products”), except for products using Amazon Bedrock, to all AWS accounts addressed in Japan. 
 
From April 1, 2025, as a AMS Marketplace facilitator, AWS Japan will handle the collection and remittance of the 10% Japanese Consumption Tax (“JCT”) and issue tax qualified invoices (“TQI”) for each transaction as follows:
 
(1) Non-Japan addressed independent software vendor (“ISV”) directly sells the products to Japan-Addressed AWS Account: AWS Japan will collect the 10% JCT on the products listed and sold on AWS Marketplace operated by AWS Japan. AWS Japan will issue a TQI to the customers under AWS Japan's JCT Number (T6011001106696) and remit the JCT to the Japan Tax Authority (“JTA”). The ISV should cease collecting, remitting JCT, or issuing TQIs to avoid duplication. Please note that this won’t apply where Amazon Web Services, Inc. (“AWS, Inc.”) processes transactions, including where products are sold by an Amazon entity (“2P products”) or 3P products are sold using Amazon Bedrock.

(2) Japan addressed ISV directly sells the products to Japan addressed AWS Account: AWS Japan will collect the 10% JCT on the products listed and sold on AWS Marketplace operated by AWS Japan and disburse the collected JCT to the ISV. AWS Japan will issue TQI to the customers under AWS Japan's JCT Number (T6011001106696). The ISV must provide their Japan Corporate Number (日本法人番号) and JCT Number (適格請求書発行事業者登録番号) in the AWS Marketplace Management Portal (“AMMP”) andremit the JCT to the JTA based on the TQI information received via AMMP.
 
(3) Channel Partner Private Offer (“CPPO”) transaction where a non-Japan addressed ISV sells to Japan addressed Channel Partner (“CP”) and the same CP sells to Japan-addressed AWS account: (1) For 1st leg between ISV and CP, the CP is required to report the JCT under the reverse charge mechanism. (2) For 2nd leg between CP and AWS account, AWS Japan will collect the 10% JCT on the sales, issue TQI to the customers, and disburse the collected JCT to the CP. The CP must provide their Japan Corporate Number and JCT Number in the AMMP and remit the JCT to the JTA based on the TQI information received via AMMP.
 
(4) CPPO transaction where a Japan addressed ISV sells to Japan addressed CP and the same CP sells to Japan-addressed AWS account: (1) For 1st leg between ISV and CP, from October 6, 2025, AWS Japan will calculate and collect the 10% JCT on the transactions and disburse the JCT to the ISV. Under the Special Agency Rule, AWS Japan will issue a TQI under its JCT number (T6011001106696). (2) For 2nd leg between CP and AWS account, AWS Japan will collect the 10% JCT on the sales, issue TQI to the customers, and disburse the collected JCT to the CP. The CP must provide their Japan Corporate Number and JCT Number in the AMMP and remit the JCT to the JTA based on the TQI information received via AMMP.
 
(5) CPPO transaction where a non-Japan addressed ISV sells to non-Japan addressed CP and the same CP sells to Japan-addressed AWS account: (1) For 1st leg between ISV and CP, AWS Japan does not issue any invoice nor collect JCT as it is outside the scope of JCT. (2) For 2nd leg between CP and AWS account, AWS Japan will collect the 10% JCT on the products listed and sold on AWS Marketplace operated by AWS Japan, issue TQI to the customers, and remit the JCT to the JTA. The CP should cease collecting, remitting JCT, or issuing TQIs to avoid duplication. Please note that this won’t apply where AWS Inc. processes transactions, including 2P products or 3P products are sold using Amazon Bedrock.
 
(6) CPPO transaction where a Japan addressed ISV sells to non-Japan addressed CP and the same CP sells to Japan-addressed AWS account: (1) For 1st leg between ISV and CP, AWS Japan does not issue any invoice nor collect JCT as it is outside the scope of JCT. (2) For the second leg between CP and AWS account, AWS Japan will collect the 10% JCT on the products listed and sold on AWS Marketplace operated by AWS Japan, issue a TQI to the customers, and remit the JCT to the JTA. The CP should cease collecting, remitting JCT, or issuing TQIs to avoid duplication. Please note that this won’t apply where AWS Inc. processes transactions, including 2P products or 3P products are sold using Amazon Bedrock.
 
See FAQs  here for more information.
 
Starting May 7, 2026, all AWS Marketplace sellers worldwide can retrieve their Listing fee invoices through a self-serve capability. This feature is available to all
sellers automatically and requires no opt-in. There are two ways to access your
invoices:
 
(1) You can download your Listing fee invoices directly from the AWS Marketplace Management Portal or AWS Partner Central.
 
(2) You can also retrieve your Listing fee invoices programmatically via the AWS SDK using the ListInvoiceSummaries API. See the API reference for details.
 
If you require additional support, please contact your AWS account representative or create a case with the AWS Marketplace Seller Operations team [Contact Us]
 

Amazon Web Services Inc. Marketplace

Products facilitated by Amazon Web Services, Inc. (“AWS, Inc.”) including the 2P products sold by AWS or Amazon-affiliated entities, and 3P products sold using Amazon Bedrock will not be affected as they are not facilitated by AWS Japan. AWS, Inc. will continue to issue TQIs for sales of 2P AWS Marketplace products sold by AWS or Amazon-affiliated entities. 

AWS, Inc. will not collect JCT on sales made in AWS Marketplace by third-party Sellers to Japan addressed Buyers on products using Amazon Bedrock. Please reach out to the Seller via their product listing page on AWS Marketplace if you think the Seller should issue a TQI and collect JCT. 

Japanese consumption tax treatment for Anthropic products purchased through Amazon Bedrock

Anthropic PBC registered as a TQI issuer effective February 17, 2026 (TQI number:T7700150134388). For purchases of Anthropic models made available in Amazon Bedrock, where AWS Inc. acts as a marketplace facilitator, starting June 15, 2026, AWS will collect 10% Japanese consumption tax (JCT) on top of the fee and issue Tax Qualified Invoices on Anthropic’s behalf under a Special Agency Rule.

After AWS begins issuing TQIs, JCT is expected to appear as a separate line item on invoices for June 2026 usage onward, and customers will receive Tax Qualified Invoices that supports their input tax credit on a go-forward basis.

JCT treatment during the transition period (February through May 2026 usage)

For February through May 2026 usage, customers will continue to receive ordinary commercial invoices that are not Tax Qualified Invoices during the transition period. For this period, Anthropic plans to remit the 10% JCT directly to the Japanese tax authority, and no additional JCT amount has been charged to customers. Customers should consult their tax advisor regarding the appropriate JCT treatment for February through May 2026 usage. 

 

JCT treatment during prior periods from 2024 until Anthropic PBC’s TQI registration

For customers that have purchased Claude API through Amazon Bedrock since 2024, whether any correction is needed for prior JCT filings depends on how those transactions were treated for JCT purposes. Anthropic PBC was not registered as a JCT taxpayer or TQI issuer in Japan before February 17, 2026, so no TQI was issued for purchases before that date. However, JCT on 2025 Bedrock sales was paid to the Japanese tax authority out of pocket by Anthropic PBC. Customers should consult their tax advisor regarding the JCT treatment of prior periods.

 

(1) If prior purchases were treated as “specified B2B digital transactions” and JCTwas self-accounted for under the reverse charge mechanism, the reverse charge mechanism under Japan’s JCT rules generally applies only to digital services sold through dedicated B2B channels that are not made available to the general public. Bedrock API access is generally not within that scope, so reverse charge treatment generally should not have been applied. The appropriate response depends on the customer’s taxable sales ratio. In some cases, it may be possible to file an amended return and recover input JCT, but customers should consult their tax advisor regarding the specific process and any impact on corporate income tax filings.

(2) If the full charge was treated as a fee because Anthropic PBC was understood to be a tax-exempt supplier, that treatment is considered consistent with Anthropic PBC’s status as an unregistered non-resident supplier during the relevant period. Please consult your tax advisor to confirm that no amendment is required.

(3) If 10/110 of the charge was calculated as non-recoverable JCT, because Anthropic PBC was not a registered TQI issuer during this period, no TQI is available and input tax credit cannot be claimed on those transactions, regardless of how the JCT component was internally characterized. Although this treatment is not expected to result in an under-reporting or underpayment of JCT, customers should consult their tax advisor regarding the appropriate internal accounting treatment and whether any amendment to JCT filings is required.

(4) When consulting a tax advisor, customers may wish to share that Anthropic PBC was not registered as a JCT taxpayer or TQI issuer prior to February 17, 2026, and therefore no TQI was issued for purchases before that date. However, JCT on 2025 Bedrock sales was paid to the Japanese tax authority out of pocket by Anthropic PBC.

 

Amazon Web Services Japan G.K. Cloud and Telecommunication Services

As of February 1, 2022, AWS Japan replaced AWS, Inc. as the new AWS cloud services seller for all accounts located in Japan. As of that time, all accounts located in Japan (Credit Card and Pay-by-invoice Accounts) began to purchase cloud services from AWS Japan instead of AWS, Inc. Pay-by-invoice accounts located in Japan were previously migrated to AWS Japan on November 1, 2021. AWS Japan issues TQIs on all cloud services provided to Japan accounts.
 
AWS Japan issues TQIs for purchases of telecommunications services from AMCS LLC, with the exception of ContactCenterTelecomm. AWS, Inc. issues TQI for ContactCenterTelecomm. For more information on telecommunication services, please click here.
 
AWS Japan provides AWS Training and AWS Professional Services and issues TQIs for these services.
 
Customers with AWS accounts located in Japan
Please visit the Payment Methods page of the AWS Billing Management Console to confirm/update your billing address. Additionally, please visit the My Account page of the AWS Billing Management Console to confirm or update your contact address. Please provide the e-mail address where you would like the JCT compliant invoices to be sent to. We would recommend providing a shared e-mail address if you would like the JCT compliant invoices to be sent to multiple recipients.
Please click here for additional information.
 
How does AWS determine if your account is located in Japan?
AWS determines the location of each individual AWS account, based on certain information, including your Tax Registration Number (“TRN”), your billing address and your contact address. In Japan, the TRN equivalent is known as the Japanese Consumption Tax Number ("JCT Number"). If you are JCT registered and have provided your JCT Number, your location will be determined to be in Japan. If you do not have a JCT Number or if you have a JCT Number but do not provide it, your location will be determined using your billing address or contact address.

Customers of AWS, Inc. located in Japan
AWS Japan customers (see here, FAQ #2) receive TQI with JCT at a rate of 10%. To the extent you purchase AWS services from AWS, Inc. and/or AMCS LLC, these entities continue to invoice and charge you JCT as appropriate.
 
As of October 1, 2015, supplies of cross-border digital services are subject to JCT rules whereby the non-resident supplier who meets certain criteria is required to collect and remit JCT on sales to Japanese customers.
 
Although AWS, Inc. is established in the United States, it is registered for JCT purposes (the registration number is 00004). As such, AWS, Inc. accounts for JCT on certain cloud computing services. 
 
Certain telecommunications services are sold by AMCS LLC, an Amazon entity. For further information, please click here. AMCS LLC is registered for JCT purposes (the registration number is 00094); however, AWS, Inc. for ContactCenterTelecomm and AWS Japan for all other telecommunications services issue TQIs on behalf of AMCS LLC.
 
The JCT rate has been increased to 10% from 8% effective on October 1, 2019. The prices quoted on the AWS website are JCT exclusive. If JCT is charged on a supply, as of October 1, 2019, a tax invoice will also be issued to you and it will appear in your AWS Billing Management Console. JCT collected from Japanese customers is remitted to the Japanese tax authorities by AWS, Inc. and AMCS LLC.

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