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Category: Tax

4 important things you need to know when you start your own business

Posted on July 6, 2022 By user
Consumption Tax, Corporate Tax, Tax

4 important things you need to know when you start your own business Each item has a detailed explanation you can find by clicking the link. 1. Blue Tax Application Form There are two tax filer statuses; One is Blue and the other is White. Blue has more tax benefits. You can see the details … Read More “4 important things you need to know when you start your own business” »

非居住者に対する源泉所得税

Posted on April 7, 2021 By user
cross border related tax, Tax

非居住者に対する源泉所得税   非居住者に対する支払いに対しては、いつも源泉所得税が必要かを考えてみる必要があります。源泉所得税を忘れた場合のペナルティが強烈だからです。 以下、源泉所得税が発生する良くある場合です。 給与(出張で来た場合はセーフ、ワーキングホリデーで来た場合はアウト)と役員報酬 家賃の支払い 利子、配当、使用料(これは結構判断が難しい場合が多いです) 不動産の買受代金 以下に順番に説明していきたいと思います。 1.給与: 非居住者が日本で仕事をする場合には、20.42%の源泉所得税をお給料から引いて、税務署に納付することが必要です。納付期限は、一般的には半年に1度で7月と1月の場合がほとんどですが、給与の方が10人を超える場合は、毎月で支払月の翌月10日になります。 一番多いケースは、ワーキングホリデーなどの短期間だけ日本に来て働く場合です。 出張の場合は、多くの場合、租税条約があり日本での納税は免税となります。この場合の条件は多くの租税条約で、183日未満であること、支払いが海外で行われること、日本の拠点でその給与の負担がなされていないことに成ります。 非居住者かどうかの判断が、難しい場合も多く、その判断については後ほど説明します。 家賃 非居住者が大家さんの場合は、源泉所得税が必要です。間違えやすいのは、外国会社の日本支店の場合です。この場合、相手が実質的に日本にあるので、源泉所得税が不要と誤って判断しがちですが、間違いです。この場合も源泉所得税が必要になります。 利子・配当・使用料 20.42%の源泉所得税が必要ですが、租税条約の届け出を出すことで税率が安くなることがほとんどです。租税条約というのは国と国の税金に関する条約の事ですが、国際的な投資や技術供与を活発化させるため、0%や10%に下げられていることがほとんどです。 例えばアメリカの親会社に支払うライセンス料は租税条約で0%になっています(日米租税条約12条)。 使用料は、特許権など法律上保護された権利の他、ノウハウなど当事者間のお互いの合意で発生するものも在るので注意が必要です。 その他、配当や利子にも源泉所得税がかかりますが、租税条約で税率が下がっていることがほとんどです。租税条約の届け出は、実際に支払(相殺を含む)が発生する前に提出することが必要なので、注意が必要です。 では、租税条約の届け出を知らなかったか、忘れてしまった場合にどうしたら良いのか、これは次に書きたいと思います。 不動産の売買代金   10.21%の源泉所得税が必要です。租税条約による軽減はほとんどの場合在りません。売り手は、売却した際に源泉を引いた後の代金の89.79%しか受け取ることができませんが、確定申告をすることが出来るので、申告することで税金の還付を受けることが可能です。儲かっていれば、逆に追加で税金が出ることもあります。                        

Japanese withholding tax

Posted on October 5, 2019 By user
Corporate Tax, Tax

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 … Read More “Japanese withholding tax” »

Can an LLP be considered as a pass-through entity?

Posted on May 21, 2018 By user
Corporate Tax, Personal Tax, Tax

There were some arguments whether a Delaware Limited Liability Partnership (LLP) should be treated as a pass-through entity or not. If it is regarded as a pass-through entity, income or loss made through an LLP has to be included in Japanese taxable income. As of today (May 2018), it is regarded as a pass-through entity. … Read More “Can an LLP be considered as a pass-through entity?” »

There is a rumor that the tax authority is considering revision on overseas property depreciation

Posted on October 24, 2017 By user
Personal Tax, Tax, Tax saving

I have not confirmed the source yet but there is a talking in tax community that the tax authority is considering to limit deductible depreciation expenses on overseas properties. As you may know that second handed houses can be expensed over relatively shorter period. The depreciation expense are allowed to use the 20% of the … Read More “There is a rumor that the tax authority is considering revision on overseas property depreciation” »

Exit Tax

Posted on March 1, 2017 By user
Personal Tax, Tax

Exit Tax came to place Exit Tax is an important topic for foreigners living in Japan, especially for those who have their saving in stocks. This tax is newly introduced from 2016 to punish wealthy Japanese nationals moving overseas. According to the newly introduced taxation, if you have stocks with unrealized gain, no matter which … Read More “Exit Tax” »

Tax saving – basics things better than sexy ones

Posted on February 3, 2017 By user
Corporate Tax, Tax

I recently had a meeting with one of our clients. The client company is doing very well and, naturally, they wanted to talk about how to minimize their tax as their year-end is getting nearer. We knew that tax saving would be a major subject in the meeting but partly because I was occupied with … Read More “Tax saving – basics things better than sexy ones” »

Tax on salary income for non-residents

Posted on January 27, 2017 By user
Tax on salary income for non-residents
Corporate Tax, routine tax practices, Tax

Withholding tax of 20.42% Salaries paid to non-residents are subject to Japanese withholding tax, always. If you are an employer in Japan and if you are paying salaries to non-residents, you have to take 20.42% income tax and pay to the government next month. The penalty of missing the deadline is expensive, which is 5%-10% … Read More “Tax on salary income for non-residents” »

Do we have to withhold income tax on salary to non-resident employee?

Posted on July 23, 2016 By user No Comments on Do we have to withhold income tax on salary to non-resident employee?
Do we have to withhold income tax on salary to non-resident employee?
Corporate Tax, Tax

Who has to pay the withholding tax? The rule about withholding tax on salary is sometime confusing. And a possible penalty for making an error in handling the withholding tax is expensive. The tax itself is 20.42%, which has to be paid by the employer. and the penalty is 5-10% of the withholding tax. There … Read More “Do we have to withhold income tax on salary to non-resident employee?” »

Tax penalties

Posted on June 26, 2016 By user No Comments on Tax penalties
Tax

item Rate Intentional 35-40% Missing Deadline/Failure in filing -tax up to 500,000 yen 15% Missing Deadline/Failure in filing -tax over 500,000 yen 20% Under reporting -reported and corrected by tax payer w/o audit 5% Under reporting found by tax audit – tax below 500,000 yen 10% Under reporting found by tax audit – tax over … Read More “Tax penalties” »

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