A consumption tax of 10% is applied to all eBooks and print books sold to customers living in Japan. When KDP authors set list prices of eBooks for Amazon.co.jp, or when customers living in Japan purchase an eBook on Amazon.com, those prices include the consumption tax. KDP Authors set a list price excluding tax for printed book and Amazon will automatically add the consumption tax to the list price for Amazon.co.jp. This is similar to how list prices in European Union marketplaces include VAT.

Minimum and maximum list prices

eBook
Minimum and maximum list prices for the 35% and 70% royalty plans include tax.

Royalty plan	Minimum list price	Maximum list price
35%, files under 3 megabytes	Minimum: ¥99 (tax-inclusive)	Maximum: ¥20,000 (tax-inclusive)
35%, files over 3 megabytes	Minimum: ¥99 (tax-inclusive)	Maximum: ¥20,000 (tax-inclusive)
70%	Minimum: ¥250 (tax-inclusive)	Maximum: ¥1,250 (tax-inclusive)

Print book

Royalty plan	Minimum list price	Maximum list price
50%, titles at and below ¥999	Minimum: Printing cost / 50% (royalty rate) = Minimum list price (tax-exclusive)	Maximum: ¥30,000 (Tax exclusive)
60%, titles at and above ¥1000	Minimum: Printing cost / 60% (royalty rate) = Minimum list price (tax-exclusive)	Maximum: ¥30,000 (Tax exclusive)

Note:Printing Costs vary depending on your Print Book's page count and the ink type (black ink or color ink) you choose.

How JP prices affect your royalties

We will calculate your royalty on the list price after consumption tax is deducted. You may always change your list price, or your suggested royalty plan, at any time, and your sales and royalties appear in your sales reports.

Note: All orders, including pre-orders, fulfilled to Japanese customers on or after October 1, 2015, will be subject to the consumption tax.