Application of Japanese withholding
tax exemption
Foreign corporations/branches in Japan are subject to Japanese
withholding income tax at a rate of 20% when they are received in
Japan , or they are received abroad and the payer has an office
within Japan relating to professional or technical services, royalties
from patents, know-how, copyrights used for business carried on
in Japan. |
 Application
of Japanese withholding tax exemption
If the recipient of income is a foreign corporation having a permanent
establishment in Japan, the above income is exempt from Japanese
withholding income tax, on condition that the recipient obtains
from the tax office and presents to the payer of income a certificate
showing that such income is taxable together with its income from
business in Japan.
Application form A (pdf
file)
Application from B (pdf
file) |
 |
Application
of Japanese withholding tax exemption