継続支払いの税金を徴収する
継続支払いの税金を徴収および申告する方法をご紹介します。
継続支払いの税金を計算するために、Stripe は Stripe Tax と Tax Rate を提供します。
Stripe Tax: 有料製品です。税率やルールを定義することなく取引の税金を自動的に計算します。手数料は、税金の計算と納付を登録している場所を 1 カ所以上追加した後にのみ適用されます。詳細は、Stripe Tax をご覧ください。
Tax Rates: 無料の機能です。Checkout を使用した請求書、サブスクリプション、および 1 回限りの支払いに適用する税率を任意の数だけ定義できます。Stripe がお客様の代わりに税率を作成または管理することはありません。詳細については、Tax Rates およびその使用方法をご覧ください。
Stripe Tax allows you to calculate the tax amount on your recurring payments when using Stripe Billing. Use your customer’s location details to preview the tax amount before creating a subscription and then create it with Stripe Tax enabled when your customer is ready to pay. Stripe Tax integrates with Stripe Billing and automatically handles tax calculation with your pricing model, prorations, discounts, trials, and so on.
This guide assumes you’re setting up Stripe Tax and Billing for the first time. See how to update existing subscriptions.
If you’re using Stripe Checkout to create new subscriptions, see how to automatically collect tax on Checkout sessions, or watch the short video below:
商品と価格を更新する
Stripe Tax uses information stored on products and prices to calculate tax, such as tax code and tax behavior.
See Specify product tax codes and tax behaviour to learn more.
Estimate taxes and totalサーバー側
Check the automatic_tax.status of the invoice. If the status is requires_
, it means that the address details are invalid or insufficient. In this case, prompt your customer to re-enter their address details or provide accurate address details.
The invoice total is how much your customer pays and tax is the sum of all tax amounts on the invoice. If you want a breakdown of taxes, see total_tax_amounts. All amounts are in cents.
Zero tax
If the tax
is zero, make sure that you have a tax registration in your customer’s location. See how to register for sales tax, VAT, and GST and learn more about zero tax amounts and reverse charges.
Collect customer informationクライアント側
After you have an estimate of the taxes and the total, start collecting customer information including their shipping address (if applicable), billing address, and their payment details. Notice that when you use Stripe Tax, you collect payment details without an Intent. First, create an Elements object without an Intent:
const stripe = Stripe(
); const elements = stripe.elements({ mode: 'subscription', currency: '{{CURRENCY}}', amount:"pk_test_TYooMQauvdEDq54NiTphI7jx", });{{TOTAL}}
Secondly, create an Address Element and a Payment Element and mount both:
const addressElement = elements.create('address', { mode: 'billing' // or 'shipping', if you are shipping goods }); addressElement.mount('#address-element'); const paymentElementOptions = { layout: 'accordion'}; const paymentElement = elements.create('payment', paymentElementOptions); paymentElement.mount('#payment-element');
Thirdly, listen to change events on the Address Element. When address changes, re-estimate the taxes and the total.
addressElement.on('change', function(event) { // Throttle your requests to avoid overloading your server or hitting // Stripe's rate limits. const { tax, total } = await updateEstimate(event.value.address); elements.update({ amount: total }); // Update your page to display the new tax and total to the user... });
よくある間違い
When your customer is entering their address, Address Element fires a change
event for each keystroke. To avoid overloading your server and hitting Stripe’s rate limits, wait for some time after the last change
event before re-estimating the taxes and the total.
Handle submissionクライアント側
When your customer submits the form, call elements.submit() to validate the form fields and collect any data required for wallets. You must wait for this function’s promise to resolve before performing any other operations.
document.querySelector("#form").addEventListener("submit", function(event) { // We don't want to let default form submission happen here, // which would refresh the page. event.preventDefault(); const { error: submitError } = await elements.submit(); if (submitError) { // Handle error... return; } const { value: customerDetails } = await addressElement.getValue(); // See the "Save customer details" section below to implement this // server-side. await
(customerDetails); // See the "Create subscription" section below to implement this server-side. const {saveCustomerDetails} = awaitclientSecret(); const { error: confirmError } = await stripe.confirmPayment({ elements, clientSecret, confirmParams: { return_url:createSubscription, }, }); if (confirmError) { // Handle error... return; } // Upon a successful confirmation, your user will be redirected to the // return_url you provide before the Promise ever resolves. });{{RETURN_URL}}
Save customer detailsサーバー側
Update your Customer
object using the details you’ve collected from your customer, so that Stripe Tax can determine their precise location for accurate results.
地域的な考慮事項アメリカ
If your customer is in the United States, provide a full address if possible. We use the term “rooftop-accurate” to mean that we can attribute your customer’s location to a specific house or building. This provides greater accuracy, where two houses located side-by-side on the same street might be subject to different tax rates, because of complex jurisdiction boundaries.
If you haven’t already created a Customer
object (for example, when your customer first signs up on your website), you can create one now.
The tax.validate_location enum value helps you make sure that the tax location of the customer becomes (or remains) valid as a result of this operation. If not, Stripe fails your request with the customer_tax_location_invalid error code. This is important because you can’t create an automatic tax enabled subscription for a customer with an invalid tax location. If you’ve been checking the automatic_tax.status of your preview invoices as advised previously, this additional validation won’t ever fail. However, it’s good practice to set tax[validate_
whenever you’re creating or updating a Customer
object.
Create subscriptionサーバー側
Create a subscription with automatic tax enabled.
The latest_invoice.payment_intent.client_secret is the client secret of the payment intent of the first (and the latest) invoice of the new subscription. You need to pass the client secret to your front end to be able to confirm the payment intent.
セキュリティのヒント
Don’t store, log, or expose the client secret to anyone other than the customer. Make sure that you have TLS enabled on any page that includes the client secret.
If your customer has a default payment method, the first invoice of the subscription is paid automatically. You can confirm this using latest_invoice.status of the subscription. If you want to use the new payment details you collected from your customer in your checkout flow, make sure that the first invoice isn’t paid automatically. Pass default_
for the payment_behavior when you’re creating your subscription and confirm the payment intent using stripe.confirmPayment() as shown. See Billing collection methods for more information.
Use webhooksサーバー側
We recommend listening to subscription events with webhooks because most subscription activity happens asynchronously.
When you start using Stripe Tax, make sure to listen to invoice.finalization_failed events. If the automatic_tax.status of the invoice is requires_
, it means that the address details of your customer are invalid or insufficient. In this case, Stripe can’t calculate the taxes, can’t finalize the invoice, and can’t collect the payment. Notify your customer to re-enter their address details or provide an accurate address.
See Using webhooks with subscriptions to learn more.