If you are offering apps or in-app purchases in China, effective September 30, 2015, we will be subject to transactional taxes in China. Consistent with other markets, we reduce the proceeds received from customers by the amount of any taxes, and then apply our commission. We will update the Pricing Matrix in Rights and Pricing in My Apps on iTunes Connect, and you can also download the new developer proceeds here.
Effective October 1, 2015, new tax laws go into effect in Japan with respect to foreign business that provide electronic commerce to Japanese residents. You may now be required to administer Japanese Consumption Tax (current rate of 8%) imposed under these new tax laws. Further details on the tax law changes can be found at Ministry of Finance Japan website.
We have updated the Paid Applications agreement, which is available in Agreements, Tax, and Banking. As noted in your agreement, with respect to sales of the Apps and In-App Purchases to Japanese and Chinese end users, you are responsible for the collection and remittance of taxes required by local laws. If you have any questions or need additional information, reach out to your tax or legal advisor.
The App Store team