Preparation of application for income tax convention

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Preparation of application for income tax convention


 Tax conventions are treaties signed between countries to avoid double taxation and prevent tax-evasion from both the country of residence and country of source. If a tax convention has been signed between your country and Japan, pursuant to the tax convention, the taxation of income generated in Japan is subject to reduction or exemption.

 When you intend to receive this reduction or exemption of taxation, the prescribed Application Form (if accompanying documents are needed, include them) needs to be submitted to a tax office in Japan via the withholding agent (university).

 Furthermore, you may need the “Attachment Form for Limitation on Benefits Article” as an accompanying document of the Application Form in accordance with the country of residence the contents of the reduction or exemption. A “Tax Residency Certificate” may be needed on the Attachment Form, so if circumstances require, please obtain the “Tax Residency Certificate” issued by the supervisory authority in the country of residence before coming to Japan. In some cases, it may take two to three months for the Certificate to be issued. Please go through the procedures as soon as possible.

 For consultations about the submission of the Application Form, etc., please ask the affiliated Academic Service Office concerned.

* After the consultation with a researcher, the affiliated Academic Service Office, etc., should check with the Administration Center and Accounting Shared Center to meet with the next payment.
Salary Payment: Salary Payment, Division of Human Resources Development, Department of General Affairs
Honorarium and Travel Expense Payments: 3th Accounting Section, Accounting Shared Center, Department of Finance and Accounting (Honorarium)

▼ Japan’s Tax Convention Network (website of the Ministry of Finance)
 https://www.mof.go.jp/english/tax_policy/tax_conventions/international_182.pdf

▼ Submission of application concerning income tax convention (website of the National Tax Agency)
 https://www.nta.go.jp/english/taxes/withholing/Information/13001.htm

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