A.
On the Documentation Fee. The Japanese Tax Code states that AWB documentation charge is subject to a Consumption Tax as it is an income for services. About some 40 years ago, the National Tax Bureau issued a notice that airfreight charges collected on the AWB is chargeable for a Transaction Tax (the then name for Consumption Tax).

The airlines and the general air cargo community pleaded and were able to have air freight charges exempt from a Transaction Tax. Thailand and Italy are the only 2 countries that charge consumption tax on air freight income. You May have noticed revenue stamps pasted on AWBs from Thailand.