How Are Employee Expenses Reimbursed in Japan?

When submitting expenses for reimbursement as an employee in Japan, it is important to understand the requirements and process to ensure that your claims are accepted and reimbursed promptly.

What Receipts Are Accepted?

For all types of expenses, receipts must meet Japanese tax regulations to be eligible for reimbursement:

Original Receipts: Employees must submit original, itemized receipts that clearly show:
- The date of purchase or service
- The amount paid
- The details of the purchase or service
- The vendor’s name and address (important for tax purposes)
Qualified Invoices: If the expense involves consumption tax (similar to VAT), the receipt should be a qualified invoice. These must include:
- The supplier’s name and registration number
- The details of goods or services purchased
- The amount paid
- The consumption tax charged
Electronic Receipts: Digital receipts are acceptable as long as they contain all the required details and comply with Japan’s digital record-keeping regulations. Photocopies of receipts are generally not accepted unless the original is lost, in which case a duplicate may be provided with an explanation.

Approval Process

Before any expenses are reimbursed, they must first be approved by your line manager. Follow these simple steps:

Submit your receipts and expense details via the Horizons platform.
Your line manager will review and approve the expenses through the platform.
Only after approval will the expenses be processed for reimbursement.

If you experience any issues or delays, please reach out to your line manager for support or clarification.

In this article...

Japan

How Are Employee Expenses Reimbursed in Japan?

What Receipts Are Accepted?

Approval Process