Posts Tagged ‘Japan source income’

Japanese taxes payable by a foreign company

September 23, 2010  |  International Taxation, Japan Source Rules  |  No Comments

A view of one of Nara's temples

Under Japanese tax law, Japanese companies are taxed on their worldwide income while foreign companies are taxed only on their Japanese source income.

This article explains when a foreign company will suffer Japanese withholding tax or when it has an obligation to file a Japanese corporate tax return. Read More

Japan source income – Basics – Articles 138 and 161

A rare remaining row of period houses in Kyoto

The source of income is a critical concept for international tax purposes given it will usually define the extent to which a particular country taxes the income of foreign persons. A foreign company which has Japanese source income as defined under Japan’s domestic law may be subject to Japanese tax Read More