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Goods that are shipped (including delivery by email), services offered or renewed on or after October 1, 2019 will be subject to the 10% tax rate. However, a reduced consumption tax rate of 8% may apply to certain goods such as food products and non-alcoholic beverages shipped on or after October 1, 2019. The tax rate stated on the Invoice will be the rate based on the timing of goods shipped or services offered or renewed, not based on the timing of order placement. Consumption tax is not charged on Amazon Gift Cards and Amazon Coins. However, when Amazon Gift Cards and Amazon Coins are used to make a payment, consumption tax is charged if the service recipient is in Japan.

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