From October 1 2023, Japan has introduced a qualified invoice system that companies need to use in their business transactions. In many aspects, it is similar to invoices used in EU countries, where VAT needs to be specified separately for each applicable category (8% or 10%) and VAT-numbers included in business invoices.

In line with the WTO agreement on public procurement Japan has established  a complaints system, called CHANS. In practice, this system is seldom used since its establishment in 1996.  At the regional and local level, procuring entities have their own complaint procedures, primarily dealing with public works’ tenders.  Prefectures and designated cities have established ‘tender monitoring committees’  (nyuusatsu kanshi iinkai) usually consisting of specialists from academia and the legal profession.

Electronic bidding systems are rapidly becoming the norm in Japan, with many government organisations setting up designated portals to conduct all tender procedures online. The national government has integrated the various steps of the procurement process into one portal called GEPS. (www.geps.go.jp)