It's being reported today that Apple's Japanese branch was levied 13 billion yen (US$97.6 million)  in additional taxes by the Japanese authorities due to foreign tourists evaded consumption tax when buying a large number of iPhones and other Apple products.

According to the Nikkei news agency, Japanese authorities found foreign consumers buying large quantities of iPhones at some Apple (Apple) stores, with at least one transaction involving individuals buying hundreds of phones at a time without being charged a consumption tax.

Japan allows tourists who stay for less than 6 months to purchase items without paying 10% consumption tax, but the tax exemption does not apply to purchases for the purpose of resale.

Nikkei Asia reported that Apple's Japanese unit is believed to have filed amended tax returns.