Withholding taxes

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.

The definition of Japan source interest income

The definition of Japan source interest income

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

Correcting Japanese withholding tax errors

Correcting Japanese withholding tax errors

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

Dividend withholding tax rates under Japan's tax treaties

Dividend withholding tax rates under Japan’s tax treaties

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

Japanese withholding tax on royalties

Japanese withholding tax on royalties

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

Timing of payment, Japanese withholding tax

Timing of payment, Japanese withholding tax

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

Japanese withholding tax; legal outline and concepts

Japanese withholding tax; legal outline and concepts

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

Interest withholding tax rates under Japan's treaties

Interest withholding tax rates under Japan’s treaties

03/22/2010 • Rates of withholding tax on interest under Japan's tax...Read More

TKs - treatment under different tax treaties

TKs – treatment under different tax treaties

03/06/2010 • Table listing how TK distributions are taxed under Japan's tax...Read More