The 95% rule of the consumption tax was revised.

The 95% rule of the consumption tax was revised. Taxation system Reform Bill FY2011 was divided in two from original “Draft of a proposed law (January 25, 2011 cabinet decision) to revise parts such as the income tax law”.

One of those “Law (Revised law, hereinafter) to revise parts such as the income tax law to plan maintenance of the taxation system in response to severe economic conditions and an employment situation of the present time ” was approved in House of Councilors plenary session on June 22, 2011.

An emergent correspondence is practically pressed for in this is the revision of so-called the 95% rule of the consumption tax rules.

The summary of the revision, please have a look at this.
The revision of the 95% rule of the consumption tax /The taxation system reform FY2011