1. Introduction
In cases where certain domestic source income is paid to a non-resident or a foreign corporation in Japan, such income is subject to withholding income tax and special income tax for reconstruction (hereinafter, “withholding income tax”).
In this News, we will mention a certificate of tax payment for withholding income tax required when a non-resident or a foreign corporation needs to file tax returns in his/her own residence country.
2. Certificate of tax payment of withholding income tax
A non-resident or a foreign corporation is subject to withholding income tax for certain domestic income in Japan. In this case, a non-resident or a foreign corporation takes foreign tax credits to avoid double taxation by filing tax returns, etc. in his/ her own residence country. In filing tax returns, a certificate of the tax payment of withholding income tax should be shown as a proof of taxation in Japan.
3. Points to notice
A non-resident or a foreign corporation needs to submit the following documents through the withholding tax agents to the competent tax office for the place of tax payment.
① Two copies of an “Application of Certification of Tax Payment for Withholding Income Tax and Special Income Tax for Reconstruction”
② A copy of a “Tax Payment Slip”
③ ※ Documents such as remittance applications or remittance statements, receipts, etc.
④ ※ A copy of an “Application Form for Income Tax Convention” (in the case where a reduced tax rate is applied due to the Income Tax Convention)
※ ③ and ④ should be submitted upon request.
4. Conclusion
In this News, we mentioned a certificate of tax payment for withholding income tax required when a non-resident or a foreign corporation needs to file tax returns in his/her own residence country. Please be careful that it will take a while to receive a certificate after the submission of an application.
Please note that this News only introduces general outlines and does not include professional advice. So please make sure not to make any decisions without taking professional advice individually. If you have any questions, please feel free to contact us.
(Reference / in Japanese)
National Tax Agency
No.13003 Application for Certification of Tax Payment for Withholding Tax and Special Income Tax for Reconstruction
Query on the phone+81-3-6821-9455