Kojima Tax & Accounting Office, Minato-ku Tokyo | Company Setup, Tax Consulting, Inheritance, Tax Return

FAQs - 2. Taxation-related matters

2-9) Please tell us more about tax rates for income withheld-at-source for non-residents.

Under the Income Tax Act, income taxation rates applying to non-residents (including non-Japanese corporations) are as follows.
※In the case that the provisions of a bilateral tax agreement differ, the bilateral tax agreement shall take priority.