Announcement on Japanese Consumption Tax (JCT)

This serves to announce to our valued authors based in Japan that value-added tax, or consumption tax will now be imposed on article processing fees and other service fees for all papers submitted, or resubmitted (assigned new paper IDs), effective from 15 August 2021. The change is in accordance with the Japanese "Act for Partial Revision of the Income Tax Act and Other Acts" (Act No. 9 of 2015), which includes a revision of consumption taxation on cross-border supplies of services such as digital content distribution.

For additional information from the National Tax Agency please see here ("Cross-border supplies of electronic services").

Contact: Setsuko Nishihara, MDPI Tokyo