Accountancy in Japan

>> Withholding Taxes in Japan

Interest

Interest income paid to domestic corporations is subject to withholding tax at a rate of 15.315%. Some special concessions for interest paid to nonJapanese residents are granted under  tax treaties.

Royalties

Royalties paid to foreign corporations are subject to withholding tax at a rate of 20.42%. Some special concessions for royalties paid to non-Japanese residents are granted under tax treaties.

Dividends

Dividend income paid to domestic corporations is subject to withholding tax at a rate of 20.42%. Some special concessions for dividends paid to non Japanese residents are granted under  tax treaties.


Latest version updated 16th October 2017

Country Breakdown

127

Million

Population

¥

Japanese Yen

Currency

$ 4.94

Trillion

GDP

377,962

km2