Newly added non-tax object in consumption tax

In general, consumption tax imposes on selling goods or providing service domestically. However, transaction such as selling or exchange of coupons, postage stamp, postcard, lettercard or gift certificate which is a means of prepaid method is a non-tax object. Coupons consist of grocery coupon, beer coupon, travel coupon, telephone card.

With the fast developing technology today, online payment by means of electronic-money or e-money which is purchased in advance via a prepaid system such as Mobile Suica, Pasmo, Edy, PayPal  and the likes to pay for goods and service later is increasing. Such selling e-money through prepaid system was subject to consumption taxation before, but since the characteristic of such transaction is an exchange of means of payment through a prepaid system which is considered to be similar to transaction of selling or exchanging coupons, selling e-money through prepaid system is added to non-tax category in consumption tax. Therefore, selling e-money through prepaid system becomes a non-tax object in consumption tax.