Can it use the older 5% or 8% rates?

The rate buttons are 10% and the reduced 8%. The 8% that applied from April 2014 to September 2019 is arithmetically identical to the reduced rate, so those figures match. The 5% rate used until March 2014 is not offered.

Can I put these figures straight onto an invoice?

For a single line item, yes. On a qualified invoice covering several items, tax is rounded once per rate for the whole invoice, not once per line — adding up per-line tax figures will disagree with that total. Sum the pre-tax amounts first, then calculate the tax once.

What is the total-price display rule?

Prices shown to consumers must state the tax-inclusive total. Showing both figures is fine as long as the inclusive amount is present. The rule does not apply to business-to-business transactions. This tool always shows the inclusive figure, which is the one that display rule asks for.

Is the amount I type sent anywhere?

No. Everything is calculated in the page, with nothing uploaded and nothing written to browser storage, so unreleased pricing and internal cost figures are safe to enter. Closing the tab clears the field.

Does it handle amounts with decimals?

Decimal input is accepted, but results are shown in whole yen because Japanese consumption tax leaves no sub-yen remainder. For a currency where two decimal places matter, this display is not enough.

What does the 8% reduced rate cover?

Food and drink other than alcohol and restaurant meals, plus newspaper subscriptions published at least twice a week. The same item can fall under either rate: takeaway is 8%, eating in is 10%. Medicines are not food and stay at 10%.

Which rounding method should I choose?

There is no legally mandated one; a business picks a method and applies it consistently. Rounding down is common in retail and favours the customer. If a figure is one yen off a supplier’s invoice, matching their rounding here is usually what reconciles it.

Why does going back from a total not land on the original price?

Rounding discards information when the total is formed, so more than one base price can produce the same total. Working backwards then has no unique answer. It is a property of rounding, not a fault in the calculation.

What is the discount applied to?

The pre-tax price. Twenty per cent off ¥10,000 excluding tax gives a ¥2,000 discount, ¥8,000 excluding tax and ¥8,800 including tax at 10%. Applying the same percentage to the tax-inclusive figure usually agrees, but can differ by a yen where rounding bites.

Back to all tools／ Calculators

Consumption tax and discount calculator

Runs in your browserNothing is uploaded

Works in both directions — base price to total, or total back to base price. Switch between the 10% standard rate and the 8% reduced rate, choose how sub-yen amounts are rounded, and add a discount percentage to see the reduced prices alongside.

Input

Amount

Commas and a currency symbol are ignored.

The amount entered is

Rate

Sub-yen rounding

Japanese law does not fix one method — the seller chooses. The default here is rounding down.

Discount (%)

Leave it at 0 and the discount rows stay hidden. The discount is applied before tax.

Output

Enter an amount and the figures appear.

It works in both directions, tax-exclusive to inclusive and back. Fractions of a yen can be floored, rounded or ceilinged — Japanese law leaves that choice to the business.

Or type what you want to work out

All tools

Highlights

Both directions in one place: Go from a base price to the amount payable, or take the figure on a receipt back to the base price. One button changes the direction, so the same screen covers both quoting and reconciliation.
The rounding method is yours to pick: Japanese law does not prescribe one way to handle amounts below one yen — the seller chooses and applies it consistently. Being able to switch between rounding down, half-up and up is usually what explains a one-yen mismatch with a supplier’s invoice.
The order of operations is stated: The discount comes off the pre-tax price and tax is charged on the result. Doing it the other way round can differ by a yen, so the page says which order was used rather than leaving it implied.

How to use it

Enter the amount
Type the figure into the amount field. Commas and a currency symbol are ignored, and the calculation starts as soon as there is a number.
Pick the rate and the direction
Use the 10% and 8% buttons for the rate. Choose Excl. tax if the figure you entered is a base price, or Incl. tax if it is the amount paid. Sub-yen amounts can be rounded down, half up or up.
Read the figures
The pre-tax price, the tax and the total appear together. Enter a discount above zero and the discount amount and the reduced prices are added underneath. Copy the result puts every row on the clipboard.

Reading the figures

What does the 8% reduced rate cover?: Food and drink other than alcohol and restaurant meals, plus newspaper subscriptions published at least twice a week. The same item can fall under either rate: takeaway is 8%, eating in is 10%. Medicines are not food and stay at 10%.
Which rounding method should I choose?: There is no legally mandated one; a business picks a method and applies it consistently. Rounding down is common in retail and favours the customer. If a figure is one yen off a supplier’s invoice, matching their rounding here is usually what reconciles it.
Why does going back from a total not land on the original price?: Rounding discards information when the total is formed, so more than one base price can produce the same total. Working backwards then has no unique answer. It is a property of rounding, not a fault in the calculation.
What is the discount applied to?: The pre-tax price. Twenty per cent off ¥10,000 excluding tax gives a ¥2,000 discount, ¥8,000 excluding tax and ¥8,800 including tax at 10%. Applying the same percentage to the tax-inclusive figure usually agrees, but can differ by a yen where rounding bites.

Questions

Can it use the older 5% or 8% rates?: The rate buttons are 10% and the reduced 8%. The 8% that applied from April 2014 to September 2019 is arithmetically identical to the reduced rate, so those figures match. The 5% rate used until March 2014 is not offered.
Can I put these figures straight onto an invoice?: For a single line item, yes. On a qualified invoice covering several items, tax is rounded once per rate for the whole invoice, not once per line — adding up per-line tax figures will disagree with that total. Sum the pre-tax amounts first, then calculate the tax once.
What is the total-price display rule?: Prices shown to consumers must state the tax-inclusive total. Showing both figures is fine as long as the inclusive amount is present. The rule does not apply to business-to-business transactions. This tool always shows the inclusive figure, which is the one that display rule asks for.
Is the amount I type sent anywhere?: No. Everything is calculated in the page, with nothing uploaded and nothing written to browser storage, so unreleased pricing and internal cost figures are safe to enter. Closing the tab clears the field.
Does it handle amounts with decimals?: Decimal input is accepted, but results are shown in whole yen because Japanese consumption tax leaves no sub-yen remainder. For a currency where two decimal places matter, this display is not enough.

Input

Output

Related tools

Highlights

How to use it

Enter the amount

Pick the rate and the direction

Read the figures

Reading the figures

Questions