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FAQs - 2. Taxation-related matters

2-8) Please tell us more about tax rates for income withheld-at-source for residents and Japanese corporations.

Only certain types of income are subject to withheld-at-source income taxation. A general overview can be found on the table below.

FAQ208

*1 This is 7% for parts subject to a reduced/exempted taxation rate.
*2 Depends on the table for amount of salary income withheld-at-source
*3 Depends on whether a “retirement income declaration” has been submitted. If yes, then one-half of income after retirement income deduction is subject to taxation. If no, the 20%.
*4 In some cases, the deducted amount is stipulated.

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