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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Japan /6. Globally mobile employees / 6.5 Non-residents with income from the jurisdiction
Commentary

6.5 Non-residents with income from the jurisdiction


Japan

Flat rate withholding

If a non-resident receives payment for certain services performed in Japan, the payer must withhold income tax at 20.42% (Income Tax Act, ss 212 and 213). The special income tax for reconstruction (see 1.1) must also be withheld and is calculated at 2.1% of the income tax charged at 20.42%.

The payments subject to this withholding include:

  1. Ìý

    •ÌýÌýÌýÌý salaries and other remuneration arising from work in Japan

  2. Ìý

    •ÌýÌýÌýÌý retirement allowances arising from work performed while the person was a resident of Japan

  3. Ìý

    •

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