Note: PayPal issues 1099-K forms to US sellers in accordance with IRS tax requirements. If you are not a US seller, you will not receive a 1099-K from PayPal.
Companies that process credit and debit-card transactions send out a tax form called the 1099-K. This form is used to tell the government how much money you made through that payment processor for the year.
Because Rakuten PopShops does not process the money paid to you, you will not receive any forms from Rakuten PopShops.
You can read more about this form at PayPal.