●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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