Why a Taiwanese Startup Is Betting on the Future Beyond the Apple App Store Commission

Posted on by White Hsu - The Multinational IT Couch Potato

為什麼一家台灣新創押注 Apple 30% 抽成時代的終結？

====

Why a Taiwanese Startup Is Betting on the Future Beyond the Apple App Store Commission
Why a Taiwanese Startup Is Betting on the Future Beyond the Apple App Store Commission

Why a Taiwanese Startup Is Betting on the Future Beyond the Apple App Store Commission

For more than a decade, the Apple App Store Commission has been one of the most controversial business models in the digital economy.

Game developers, streaming platforms, digital publishers, and subscription-based software companies have relied on Apple’s distribution ecosystem to reach global audiences. In return, Apple collected commissions that could reach as high as 30% of transaction value.

Critics have long referred to this fee as the “Apple Tax.”

Supporters argue that the commission pays for distribution, payment processing, security, consumer trust, and platform infrastructure.

Regardless of where one stands in the debate, the Apple App Store Commission has shaped the economics of digital commerce for years.

Now, that structure may be starting to change.

Japan’s Smartphone Software Competition Act, which will require Apple and Google to allow alternative payment mechanisms, could fundamentally reshape how digital goods are sold online.

While much of the discussion has focused on what this means for Apple, a Taiwanese startup sees a much larger opportunity emerging behind the headlines.

That startup is Tokenz.

The Growing Pressure on the Apple App Store Commission

The debate around the Apple App Store Commission is not new.

Developers have argued for years that surrendering up to 30% of revenue significantly limits profitability, especially for businesses built on recurring subscriptions or virtual goods.

The conflict became highly visible through Apple’s legal battles with Epic Games, but the underlying issue extends far beyond gaming.

The App Store has evolved into one of the most important gatekeepers of the digital economy.

Yet the commission itself is only one part of the equation.

Apple has historically provided developers with far more than payment collection.

The company also manages payment infrastructure, tax collection, refund processing, fraud prevention, compliance, and consumer protection.

As regulators around the world begin examining the power of large digital platforms, governments are increasingly questioning whether developers should be required to use platform-controlled payment systems.

Japan has become one of the first major markets to push meaningful regulatory change.

What Happens When Developers Bypass the App Store?
What Happens When Developers Bypass the App Store?

What Happens When Developers Bypass the App Store?

At first glance, avoiding the Apple App Store Commission appears simple.

If developers can collect payments directly, they retain more revenue.

However, once companies begin operating outside platform-controlled payment systems, they inherit a new set of responsibilities.

These include:

  • Payment processing
  • VAT and GST compliance
  • Currency conversion
  • Chargeback management
  • Fraud prevention
  • Refund administration
  • Cross-border regulatory requirements

For large multinational companies, these functions can be managed internally.

For many game studios, content platforms, SaaS providers, and digital businesses, building this infrastructure independently can be expensive and operationally challenging.

The opportunity created by the decline of the Apple App Store Commission is therefore not limited to developers.

It also creates demand for a new generation of infrastructure providers.

Why Merchant of Record Platforms Are Becoming More Important

This is where Tokenz enters the picture.

Rather than positioning itself as a traditional payment processor, Tokenz operates as a Merchant of Record (MoR) platform.

A Merchant of Record acts as the legal seller on behalf of digital businesses and manages many of the operational complexities associated with global commerce.

These responsibilities include:

  • Payment acceptance
  • Tax collection and remittance
  • Currency settlement
  • Refund handling
  • Fraud management
  • Compliance operations

In essence, Merchant of Record providers become the infrastructure layer that allows companies to sell globally without building their own financial operations stack.

Internationally, companies such as Paddle, FastSpring, and Digital River have demonstrated the value of this model.

As regulations weaken the exclusivity of platform-controlled payments, Merchant of Record providers may become increasingly important participants in the digital economy.

The future beyond the Apple App Store Commission still requires infrastructure.

Someone has to provide it.

Why Japan Is the Ideal Market for This Transition
Why Japan Is the Ideal Market for This Transition

Why Japan Is the Ideal Market for This Transition

Tokenz’s decision to focus on Japan reflects a broader market opportunity.

Japan combines several characteristics that make it particularly attractive for Merchant of Record services.

First, it has one of the world’s largest digital content industries, including gaming, anime, manga, and streaming services.

Second, the country’s payments ecosystem remains highly fragmented.

Consumers routinely use:

  • Credit cards
  • PayPay
  • Convenience store payments
  • Bank transfers
  • Various domestic digital payment methods

Third, Japan maintains strict standards regarding compliance, consumer protection, and financial regulation.

As developers gain more flexibility in how they monetize digital products, navigating these complexities becomes increasingly important.

This creates a natural opportunity for infrastructure providers capable of simplifying cross-border commerce.

Tokenz is positioning itself directly at that intersection.

A New Generation of Taiwanese Infrastructure Startups

For decades, Taiwan’s global technology reputation was built on hardware manufacturing and semiconductors.

That foundation remains critical.

However, a new generation of Taiwanese startups is emerging with a different business model.

Rather than selling hardware products, they are building specialized infrastructure for global industries.

Examples include:

  • CreatorDB in creator economy intelligence
  • FunRaise in real estate technology
  • KopherBit in software-defined vehicle development
  • Tokenz in digital commerce infrastructure

These companies share a common characteristic.

They are not primarily competing for consumer attention.

Instead, they focus on solving operational challenges that entire industries face.

Historically, infrastructure providers often benefit most when market structures change.

The companies that enable new ecosystems can become just as important as the companies operating within them.

The Opportunity Beyond the Apple App Store Commission
The Opportunity Beyond the Apple App Store Commission

Conclusion: The Opportunity Beyond the Apple App Store Commission

The story of Tokenz is not really about payments.

Nor is it simply about the Apple App Store Commission.

It is about what happens when regulation alters the structure of a market.

Whenever platform control weakens, new infrastructure becomes necessary.

Japan’s regulatory changes may reduce the dominance of platform-controlled payment systems.

But the larger opportunity may belong to the companies building the tools, compliance systems, and financial infrastructure required for the next phase of digital commerce.

For Tokenz, the future beyond the Apple App Store Commission may represent one of the largest opportunities in global digital commerce.

And once again, a Taiwanese startup is positioning itself at the center of a structural transformation that extends far beyond Taiwan itself.

If you enjoyed this analysis

Subscribe to Taiwan Tech Intelligence on Substack for deeper research and premium insights on:

  • Taiwan’s IT world within the global ecosystems
  • Taiwan’s role in the global AI supply chain
  • Data-driven company and industry analysis
  • Platforms and Startups

👉 https://whitehsu.substack.com/

—

For ongoing shorter insights and industry updates, follow Taiwan Tech Dispatch on LinkedIn:

👉 https://www.linkedin.com/newsletters/taiwan-tech-dispatch-7355532535025586178

—

Explore more articles on

Further Reading

====

為什麼一家台灣新創押注 Apple 30% 抽成時代的終結？
為什麼一家台灣新創押注 Apple 30% 抽成時代的終結？

為什麼一家台灣新創押注 Apple 30% 抽成時代的終結？

多年來，Apple App Store 一直是數位經濟中最賺錢的收費站之一。

無論是手機遊戲、影音串流平台、數位漫畫、線上教育，還是各種訂閱服務，只要透過 App Store 向消費者銷售數位內容，Apple 就能從每筆交易中抽取最高 30% 的手續費。

對許多開發商而言，這筆費用幾乎是一種無法避免的「平台稅」。

過去十多年來，這套商業模式為 Apple 創造了驚人的獲利能力，也成為全球數位內容產業的重要基礎設施。

然而，這個局面正在開始出現變化。

日本於 2025 年通過《智慧型手機軟體競爭促進法》（Smartphone Software Competition Act），要求 Apple 與 Google 開放第三方支付機制，讓開發商能夠透過自己的網站或外部支付系統向消費者收款。

許多人關注的是 Apple 是否將因此失去部分收入。

但一家由台灣創業家創立的新創公司，看到的卻是另一個更大的機會。

這家公司叫做 Tokenz。

Apple 的 30% 抽成真的要結束了嗎？

過去，App Store 的商業模式非常簡單。

Apple 提供：

  • App 發布平台
  • 全球用戶流量
  • 金流處理
  • 稅務代收
  • 退款處理
  • 消費者保護

而開發商則支付最高 30% 的抽成作為代價。

多年來，許多遊戲公司、串流平台與 SaaS 業者都曾公開批評這種模式過於昂貴。

Epic Games 與 Apple 之間的法律戰，更讓「Apple Tax」成為全球科技產業的熱門話題。

然而即便如此，多數企業仍然沒有太多選擇。

因為 App Store 不只是收費平台。

它同時也是支付、稅務與合規基礎設施。

而日本的新法，正開始打破這種壟斷結構。

未來開發商可以選擇將消費者導向自己的支付系統，直接向用戶收款。

理論上，這將讓企業保留更多利潤。

但實際上，事情沒有這麼簡單。

當 Apple 不再幫你收錢，麻煩才真正開始
當 Apple 不再幫你收錢，麻煩才真正開始

當 Apple 不再幫你收錢，麻煩才真正開始

許多人以為，只要繞過 App Store，就能立即省下 30% 的抽成。

但 Apple 過去幫開發商處理的事情遠比收款更多。

當企業開始直接向全球用戶收費時，新的問題會立刻出現：

  • 如何處理不同國家的支付方式？
  • 如何處理 VAT、GST 等稅務申報？
  • 如何應對退款與爭議交易？
  • 如何進行反詐欺與風險控管？
  • 如何處理外幣結算與跨境換匯？
  • 如何符合各國不同的法規要求？

對於大型企業而言，或許可以自行建立相關團隊。

但對於大部分遊戲公司、內容平台與 SaaS 業者來說，自建這些能力不但昂貴，也需要長時間投入。

於是，一個新的市場開始浮現。

Merchant of Record：數位經濟背後的新基礎設施

這也是 Tokenz 所切入的市場。

Tokenz 提供的核心服務並非單純的支付工具，而是所謂的 Merchant of Record（MoR）。

簡單來說，MoR 平台會成為企業的銷售代理人。

企業專注於產品與內容。

而 MoR 則負責：

  • 金流接入
  • 稅務申報
  • 合法換匯
  • 退款處理
  • 反詐欺機制
  • 跨境合規

對企業而言，MoR 提供的是一套完整的全球銷售基礎設施。

在國際市場上，類似模式的代表企業包括 Paddle、FastSpring 與 Digital River。

隨著各國政府開始挑戰 Apple 與 Google 的平台壟斷，MoR 市場的重要性也正在快速提升。

換句話說，Apple Tax 的減少，並不代表支付成本消失。

只是這筆成本，開始轉移到新的基礎設施供應商身上。

為什麼日本會成為第一個戰場？
為什麼日本會成為第一個戰場？

為什麼日本會成為第一個戰場？

如果觀察 Tokenz 的發展方向，日本其實是一個相當合理的起點。

首先，日本擁有全球最成熟的數位內容產業之一。

從動漫、遊戲到串流服務，日本企業擁有大量具備全球影響力的 IP。

其次，日本的支付市場極度碎片化。

除了信用卡之外，還包含：

  • PayPay
  • 超商代收
  • 銀行轉帳
  • 電子錢包
  • 各種在地支付方式

對海外企業而言，光是支付整合就充滿挑戰。

此外，日本對於消費者保護、資料管理與金融合規的要求也相對嚴格。

這意味著，當開發商開始脫離 App Store 生態系時，對於第三方基礎設施服務的需求將大幅增加。

這正是 Tokenz 所押注的市場機會。

一種新的台灣新創模式正在出現

過去提到台灣科技產業，許多人首先想到的是半導體與硬體製造。

但近年來，越來越多台灣新創正在走向另一條道路。

它們不直接面向消費者。

也不依賴本地市場規模。

而是專注於解決全球企業面臨的特定問題。

例如：

  • CreatorDB 解決創作者經濟資料分析問題
  • FunRaise 解決房地產數位化問題
  • KopherBit 解決軟體定義汽車開發問題
  • Tokenz 則試圖解決全球數位內容產業的支付與合規問題

這類公司的共同特色是：

它們銷售的不是產品本身，而是基礎設施。

當全球產業規則改變時，往往也是基礎設施供應商最容易崛起的時刻。

Apple Tax 的終點，可能只是另一個市場的起點
Apple Tax 的終點，可能只是另一個市場的起點

結語：Apple Tax 的終點，可能只是另一個市場的起點

Tokenz 的故事其實不只是支付創業。

它反映的是一個更大的產業現象。

當法規開始改變市場結構時，新的基礎設施需求往往會隨之誕生。

日本的新法或許會削弱 Apple 與 Google 對數位內容金流的控制力。

但真正值得關注的，可能不是平台失去了什麼。

而是哪些企業將成為新規則下的受益者。

對 Tokenz 而言，Apple 30% 抽成時代的終結，或許不是故事的結束。

反而可能是另一個更大市場的開始。

而這一次，站在這個機會前面的，是一家來自台灣的創業團隊。

如果你喜歡這篇分析

歡迎訂閱我的 Substack 專欄 Taiwan Tech Intelligence，獲取更深入的產業研究與觀察：

  • 台灣的IT以及高科技產業
  • 台灣在全球 AI 供應鏈中的關鍵角色
  • 以數據與案例為基礎的公司與產業分析
  • 平台以及新創生態

👉 https://whitehsu.substack.com/

—

也歡迎在 LinkedIn 上追蹤 Taiwan Tech Dispatch，掌握即時觀點與產業動態：

👉 https://www.linkedin.com/newsletters/taiwan-tech-dispatch-7355532535025586178

—

更多文章請見：
https://whitehsu.blog/

延伸閱讀

One thought on “Why a Taiwanese Startup Is Betting on the Future Beyond the Apple App Store Commission”

  1. Pingback: Taiwan Advanced Economy: Why Taiwan Is Growing Like an Emerging Market in the AI Era

Leave a Reply