Japanese Tax Blog in English

日本の税務情報を英語で書くブログ by みなと国際会計事務所

Japanese withholding tax

time 2019/10/05

This is an internal manual of accounting in Accounting Intelligence

Withholding Tax

For residents:
Those are income categories that you need to deduct withholding tax:

(1) fee for writers, lecturers/speakers, translators, interpreters, illustrators, composing music and editing,
(2) fee for licensed professionals such as lawyers, CPAs, certified tax accountants, legal scriveners, consultants that provides analysis of a company and provide advice.
(3) Salaries/bonus
(4) Retirement pay (a half of the pay after deducting 400K * number of years in the compay. Note that directors within 5 years are fully taxed after the same deduction)

For non-residents:

They are subject to withholding tax when they are paid to non-residents when income source was in Japan

Royalties (usually there are lowered tax rate applicable by submitting a tax treaty document. Not refundable by filing a tax return)
Salaries (e.g. seasonal works who work in Japan. Those employed abroad and come on a business trip to Japan is not subject.) (flat 20.42%)
Interests (usually there are lowered tax rate applicable by submitting a tax treaty document. Not refundable by filing a tax return)
Dividends (usually there are lowered tax rate applicable by submitting a tax treaty document. Not refundable by filing a tax return)
Rent on properties (refundable by filing a tax return)
Sales of properties (refundable by filing a tax return)

監査など

Recent Comments

    みなと国際会計事務所

    東京都千代田区麹町3-4-3シエルブルー麹町202