For the first 2 years, SMEs are exempt of consumption tax by default. An SME means a company with paid-in capital less than 10 million yen.
Most companies should choose this default consuption tax status.
However, if your main business is to buy things in Japan and export to clients overseas or services for non-resident clients, you should probably choose to be “a consumption tax filer”. Filing a consumption tax return means you will claim all your domestic expenses get refunds of consumption tax included in them.
To become a consumption tax filer, you will have to submit an application form to choose the status. Otherwise, you will be exempt of the consumption tax by default.