Japan Income Tax Law Article 161

Listed in article 161 v of the said act dividend etc.

Japan income tax law article 161. Film royalties are taxed at 15. Received from domestic corporations and which is specified by a cabinet order. Introduction 1 principle of taxation under the law the constitution of japan declares the principle of taxation under the law in article 30 the people shall be liable to taxation as provided by the law and in article 84 no new taxes shall be imposed or. Income tax jersey law 1961 revised edition 24 750 showing the law as at 1 january 2019 this is a revised edition of the law income tax jersey law 1961 arrangement article part 1 preliminary 1 charge of income tax.

According to the income tax law of japan there are two categories of individual taxpayers a resident and a non resident. Part 2 interpretation. For tax purposes people living in japan are classified into three categories. However the wht rate cannot exceed 20 42 including the income surtax of 2 1 on any royalties to be received by a non resident taxpayer of japan under japanese income tax law.

Relief from japanese income tax and special income tax for reconstruction on income listed in article 161 paragraph 1 item 7 to 11 13 15 or 16 of income tax act application form for refund of the withholding tax on profit from redemption of securities in accordance with the mutual exemption law for income of foreign resident etc. Article 144 the provisions of article 68 credit for income tax in the case of domestic corporations shall apply mutatis mutandis in the case where a foreign corporation receives in each business year payment of domestic source income listed in each item of article 141 tax base of corporation tax in the case of foreign corporations for the category of foreign corporation listed in the relevant item on which income tax shall be imposed pursuant to the provisions of the income tax act excluding a dividend etc. This categorization is not related to visa types. Resident a resident is an individual who has a living base in japan or has resided in japan for a continuous period of 1 year or more.

Income tax treaty pdf 2003 protocol pdf 2003 technical explanation pdf 2003 protocol amending the convention between the government of the united states of america and the government of japan for the avoidance of double taxation and thepdf. Article 215 where income tax has been collected pursuant to the provision of article 212 1 withholding liability from a nonresident or foreign corporation who conducts in japan a business prescribed in article 161 ii domestic source income with respect.