This page collates articles about Japanese withholding taxes, their administration, scope, rate and related matters. For reduction of exemption from withholding taxes please also take a look at the tax treaty pages.
11/01/2010 • Where a foreign company earns income with the economic nature of interest (referred to below as ‘Funding Income’) from lending...Read More
10/04/2010 • Under the Japanese withholding tax system the Payor of Japanese source income on which withholding tax applies has an obligation...Read More
10/02/2010 • The table linked to this article summarizes the withholding tax rates on dividends under Japan’s different tax treaties. The withholding tax...Read More
09/26/2010 • The table linked to this article summarizes the withholding tax rates on royalties under Japan's different tax treaties. The withholding tax...Read More
09/25/2010 • The issue of determining whether or not an item of income has been “paid” for withholding tax purposes, thus triggering...Read More
09/19/2010 • This article is the first in a series that outlines the structure, target income and administration of the Japanese withholding...Read More
03/22/2010 • Rates of withholding tax on interest under Japan's tax...Read More