b)Consumption TaxAny person who had taxable earnings exceeding JPY 10 million in Japan during 2019 or haspaid any salary, allowance, or pension for retirement exceeding JPY 10 million to resident of Japan from January to June of 2020 is obliged to pay by self-assessment a consumption tax of ten percent (10%) on the money and prizes of 2021. It is each individual’s personal responsibility to file tax as appropriate to their status. “Customs Duty” The law of Japan requires that a customs duty of JPY 3,400,000 is to be levied per horse for any racehorses temporarily imported within the borders of Japan (TPP customs duty may be applied). This customs duty is waived for horses that are planning to race in Japan, under the precondition that the horse is again exported as promptly as possible after the race. Owners must deposit the above mentioned money as bond with the customs house during the period of stay in Japan. This money will be returned when the horse is again exported from Japan following the race. FFEEEEDD,, BBEEDDDDIINNGG AANNDD WWAATTEERR 1.Feed and BeddingFeed, feed additives and bedding while in Japan will be provided by the JRA. Trainers who wish to use their own feed or feed additives that cannot be replaced by those arranged by the JRA must meet the following requirements: a)The feed and/or feed additives list submitted to the JRA beforehand and approved by the JRA.b)The feed and/or feed additives were given to your horse regularly and right up to until arrival inJapan.c)Manufactured feeds and feed additives must be intact as purchased unopened and eachproduct should be of same Lot and/or Batch numbers with the date of manufacture.If the above requirements cannot be met, the feed and/or feed additives intended to use mustundergo prior physico-chemical tests by the Laboratory of Racing Chemistry (LRC) for prohibitedsubstances.Should any prohibited or restricted substances and drugs be detected in the post arrival sampling,first pre-race veterinary test, which are suspected to be derived from the feed and/or feedadditives brought into Japan, the trainer cannot use their carried-inn feeds and feed additivesother than those which have already passed prior physico-chemical tests conducted by the LRC.Feed and bedding used during airfreight travel must be disposed of upon arrival at the airport inJapan. Any other feeds (without prior notification and approval by the JRA) brought into thecountry must be kept in the JRA’s custody until after the race.2.Import QuarantineIf you wish to import feed or feed additives for your horse to Japan, you must obtain a phytosanitary certificate issued by the Agricultural Department of your country. In addition, upon arrival in Japan, feed or feed additives, must be cleared by the Plant and Animal Quarantine Department and Customs. Please be noted that it may take time to go through these procedures. Therefore, if your horse must have feed or feed additives that cannot be replaced by the JRA provisions mentioned in■” List of Feed Available in Japan ” on page 32, please contact the JRA Representative Office as far in advance as possible. Please note that if you fail to notify our office as far in advance as possible, you may not be able to use your feed or feed additives immediately after arrival. holds permanent establishment (i.e., office) in Japan would pay tax as a self-assessment.2.Trainers are not obliged to pay tax in Japan.3.For Jockey, Exercise Rider and Groom, twenty percent (20.42%) tax will be deducted at thesource on money and prizes earned by the individual.25TTAAXXAATTIIOONN a)Income Tax and Corporation Tax (for the money and prizes earned in Japan)1.Owners are not obliged to pay tax in Japan. However, there is a possibility that an Owner who
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