tax from payments to residents
The withholding tax is applicable to interest, dividends, salaries
paid to resident individuals, unless they are abroad.
Salaries paid to employees are subject to withholding tax in Japan.
The amount to be withheld is determined by the withholding tax table
tax from payments to nonresidents and foreign corporations.
The following items of income paid to nonresidents or foreign corporations
are subject to Japanese withholding tax. The tax applies if they
are paid in Japan or if they are paid abroad and the payer also
has an office, residence within Japan.
Salaries paid to an employee for personal services in Japan
Remuneration paid to a person for professional or technical services
Royalties or capital gains derived from patents, know-how, and
copyright, used for business carried on in Japan