Japan: Remote Gambling, Type, Licensing, Taxes, etc.

JAPAN (June 2, 2023) — Remote gambling

Types

Is remote gambling permitted and, if so, what types?

Remote gambling is generally not permitted in Japan. There are only exemptions and licence options for lotteries and sports gambling, including lottery (takarakuji), football lottery (toto), horse racing, boat racing, bicycle racing, local horse racing and motorcycle racing. Remote gambling in the form of online poker and online casino games is not allowed.

Licensing

What are the criteria for obtaining a licence to operate remote gambling?

Remote gambling is permitted exclusively for governmental entities.

How do the licensing criteria for remote gambling operators differ from those applicable to land-based operators?

Remote gambling is permitted exclusively for governmental entities.

Cross-border gambling

May operators located in other countries offer internet gambling to consumers in your jurisdiction without obtaining a licence there?

No.

May operators licensed in your jurisdiction offer internet gambling to consumers in other countries?

No.

Taxes

What tax rate applies to each form of remote gambling?

There are no specific provisions on tax rates that are applicable to remote gambling.

Article By: Takashi Nakazaki

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SOURCES: Anderson Mōri & Tomotsune – Lexology.