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Preparing for an application for the Income Tax Convention
 What is "Income Tax Convention" ?

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.

 When the Convention is applicable,

The procedure should take place right after you arrive in Japan.

  The United States of America: The new treaty between Japan and the United States requires the applicants to submit some documents in addition to the documents regularly required. The researchers coming from the United States need to submit the additional documents, such as Residency certification issued by the US authority, & Attachment Form for Limitation on Benefits Article (US). It usually takes more than 1 month to obtain the residency certification and the applicants need to obtain it prior to their departure. Please make an arrangement for the certification in advance.