If your business is to buy goods in Japan and export overseas, you should be entitled to claim consumption tax refund. But don’t relax until you get back your first refund. There are several conditions to be met.
1) Choose to be a Consumption Tax filer:
If you are a sole proprietor, you have to submit an application form to become a Consumption Tax filer. Unless you do so, you will NOT be a Consumption Tax filer and you will not even be allowed to file your consumption tax return. By default, individual business owners are not a consumption tax filer.
The deadline to choose to be a Consumption Tax filer for your first and second year in business is the end of the year that you started your own business. For the 3rd year and onward, it is the end of its previous year that you want to be (e.g. the end of the 2nd year for you to be come a tax filer for the 3rd year).
2) Check you have the right export permission document:
To prove that your merchandises are exported, the tax office requires you have proof of shipping goods overseas. For expensive items over 200,000 Japanese yen per item, you need to have an Export Permission (輸出許可) with your name on it. Names of shipping companies are not allowed. Especially in case of your first refund, the tax office likely ask copies of export permissions. If they find that your name is not on the permission, the refund will probably be rejected.
For items under 200,000 yen per item, copies of EMS with address of your customer overseas should be regarded sufficient. Please make sure that the name of shipper is you.