Ministry of Economy, Trade and Industry
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Small and Medium Enterprise AgencySurvey to be Conducted on the Refusal to Pay Transferred Consumption Tax by Subcontracting Companies

The Small and Medium Enterprise Agency (SMEA) has been monitoring and cracking down on violations of the regulations under the Act on Special Measures on Correcting Conduct Obstructing the Application of Consumption Tax for Ensuring the Smooth and Appropriate Application of Consumption Tax (Act No. 41 of 2013; hereinafter referred to as the “Act”), by uniting the efforts of all government agencies.

From April 2014, the SMEA and the Japan Fair Trade Commission (JFTC) will jointly conduct a broad written survey concerning the refusal to pay transferred consumption tax by subcontracting companies, covering all small- and medium-sized enterprises (SMEs) and micro enterprises.

1. Outline

The SMEA will conduct a survey covering SMEs and micro enterprises, sellers of goods and services, in collaboration with the JFTC. This survey aims to ascertain if such SMEs and micro enterprises have been suffering from the refusal to pay transferred consumption tax, an action prohibited by the Act, by subcontracting companies or buyers, and to correct such problematic practices. From April 2014, the SMEA and JFTC will conduct the survey, covering all small- and medium-sized enterprises (SMEs) and micro enterprises.

From April 16, 2014, questionnaires concerning proper transfer of consumption tax for the survey can be obtained at each of the counseling counters, which can be found at commerce and industry associations, chambers of commerce and industry, prefectural federations of small business associations, prefectural federations of shopping center promotion associations, and other entities across Japan. In addition, the questionnaires can also be downloaded from the SMEA and JFTC websites. Details of the survey will be publicized on the websites and other media separately at a later date.

No disclosure of cooperation in the survey by any individual SME or micro enterprise or of any collected answers will be provided to other entities. Furthermore, the collected answers will never be used for any purpose other than that of this survey. Your cooperation will be highly appreciated as it helps to facilitate the smooth and appropriate transfer of consumption tax.

If you have any questions or need advice concerning the refusal to pay transferred consumption tax by subcontracting companies, please contact the counseling counters shown in the Appendix.

2. Period for collecting answers

Answers to the questionnaires will be accepted any time from April 16, 2014.

3. Contact counters concerning the questionnaires

Please check the contact addresses indicated on the questionnaires.

Appendices (in Japanese)

Release Date

April 16, 2014

Division in Charge

Fair Trade Division, Business Environment Department, SMEA

Ministry of Economy, Trade and Industry
1-3-1 Kasumigaseki, Chiyoda-ku, Tokyo 100-8901, Japan Tel: +81-(0)3-3501-1511
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