| ●Application for Income Tax Convention |
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If non-residents （those who stay or have a place of residence in Japan less than 1 year）earn income in Japan, it is subject to
a 20％ withholding income tax.
Under the Income Tax Convention, a relief from Japanese Income Tax on certain types of earnings is available. The Convention is applicable only when Japan and your country have a treaty regarding the convention. Scopes/Degrees of such relief differ, depending on the countries.
Please see a map for the countries with which Japan has a tax treaty (available only in Japanese). Click here.
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| Procedure |
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◎Researchers who are from the countries with which Japan has a tax treaty: If you engage in the activities paid by Kyushu University, please submit the documents stated below.
【Documents required】
１ Application Form for Income Tax Convention （Please click here for download）
２ Contract
３ A copy of the applicant's passport
４ A copy of Certificate of Eligibility
You might be requested to submit documents in addition to those mentioned above, depending on your nationality/country. For further information, please see National Tax Agency's website (available in Japanese).
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【Application Deadline】
Submit by a day before the applicant gets a first paycheck after he/she arrives in Japan |
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| If your application does not meet the deadline, |
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◎You pay income tax, but you can apply for a refund |
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【The documents required】
In addition to the above １～４, please submit the documents stated below.
５ Application Form for Refund for the Overpaid Withholding Tax [Form11] （click here for download）
６ A salary payment certificate
７ Pay slip(s)
８ A copy of a bankbook of the account to which the overpaid withholding tax will be refunded
For further information, please see National Tax Agency's website (available in Japanese). |
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