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海外アプリで巨大IT企業に消費税納税義務を導入へ

   

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オンラインゲームの人気の高まりもあって拡大が続くスマートフォン向けアプリの市場。14日に決定された自民・公明両党の来年度の税制改正大綱には、海外の事業者のアプリの売り上げにかかる消費税の納税義務を、アプリの販売元ではなく、IT大手など、「アプリストア」の運営企業に課す新たな制度導入の方針が盛り込まれました。消費税をめぐる国内と海外の事業者の間の不均衡の解消を目指しています。

in English

The market for smartphone apps continues to expand, driven in part by the increasing popularity of online games. The tax reform outline for the next fiscal year, decided on the 14th by the ruling Liberal Democratic and Komei parties, includes a policy to introduce a new system that imposes the obligation to pay consumption tax on the revenue from overseas app providers on the companies operating "app stores" such as major IT firms, rather than on the app developers. This is aimed at addressing the imbalance between domestic and overseas businesses regarding consumption tax.

in Germany

The market for smartphone apps continues to expand, driven in part by the increasing popularity of online games. The outline of next year's tax system revision, decided on the 14th by the ruling Liberal Democratic and Komeito parties, includes a new policy to impose the obligation to pay consumption tax on the sales of overseas app providers on the operating companies of "app stores" such as IT giants, rather than on the app vendors themselves. This is aimed at resolving the imbalance between domestic and overseas businesses regarding consumption tax.

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 - NHK JAPAN