Japan has double tax treaties with several countries. Note that very recently agreed treaties, such as those with Algeria and Azerbaijan, may not immediately appear on the landing page (Mof.go.jp and Gov.az).
Under a tax treaty, the individual may claim the benefits of reducing the tax rate or claim an exemption from the tax on income such as interest, dividends, royalties or salaries.
The provisions are different depending on each tax treaty; therefore, it is essential to refer to each tax treaty in each case.
For example, a non-resident, may need to consider a tax treaty if they:
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•ÌýÌýÌýÌý receive interest, dividends, or royalties
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•ÌýÌýÌýÌý stay for 183 days or less in Japan and have earned income
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Web page updated on 17 Mar 2025 15:20