Services provided to non- residents are tax free (?)

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1. As described by the NTA [here](https://www.nta.go.jp/taxes/shiraberu/taxanswer/shohi/6567.htm), services provided to non-residents are not subject to consumption tax *unless* the non-resident enjoys the benefit of the service in Japan.

   So if you give a non-resident a tour of a Japanese town, for example, or act as a translator/interpreter for a tourist while they are visiting Japan, those services would be subject to consumption tax. But if you translate a document for a non-resident living overseas, for them to use in advertising published overseas, for example, those services are not subject to consumption tax.

   In most cases, if the non-resident is in Japan when you provide the service to them, it is probably subject to consumption tax, and if they are not in Japan when you provide the service, it is probably not subject to consumption tax. But there are exceptions. For example, if a non-resident living overseas pays you to maintain a property they own in Japan, that is subject to consumption tax because the benefit of the service is “enjoyed” in Japan (i.e., at the location of the property).