{"id":351,"date":"2012-08-07T10:12:05","date_gmt":"2012-08-07T01:12:05","guid":{"rendered":"http:\/\/tk-tax-accounting.com\/?p=351"},"modified":"2024-05-25T02:20:47","modified_gmt":"2024-05-25T02:20:47","slug":"english-tax-on-salary-for-a-non-resident","status":"publish","type":"post","link":"https:\/\/www.tkpartners.or.jp\/en\/english-tax-on-salary-for-a-non-resident\/","title":{"rendered":"Japanese taxes for salaried non-residents"},"content":{"rendered":"

Case 3<\/p>\n

<Question>
\nRegarding non-residents, could you tell\u00a0the details? My co-worker from UK plans to work in Japan for only 5 months. In this case, is the National Income Tax imposed?\u00a0<\/p>\n

<Answer>
\nFurther information is necessary to judge the tax status precisely, however, on the premise that your co-worker won\u2019t work over 5 months, and the salary during that period will be paid by a UK company of which she is not a director, the Treaty Exemption for Short-term Business rule will be applied based upon a Japan-UK tax treaty.<\/p>\n

Japan-UK tax treaty (Article14\u2461)<\/p>\n

Remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned Contracting State if:<\/p>\n

(a) the recipient is present in the other Contracting State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the taxable year or year of assessment concerned;<\/p>\n

(b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other Contracting State; and<\/p>\n

(c) the remuneration is not borne by a permanent establishment which the employer has in the other Contracting State.<\/p>\n

Under these rule, no Income Tax will be imposed in Japan. If the above requirements are not met, a 20% withholding tax will be imposed on the salary in Japan.<\/p>\n

Additionally, \u201cAPPLICATION FORM FOR INCOME TAX CONVENTION\u201d has to be filed to the tax office to adopt this rule.<\/p>\n

( Refer to “http:\/\/www.ny.us.emb-japan.go.jp\/en\/q\/form_15.pdf<\/a>” )<\/p>\n

 <\/p>\n

By Certified Public Accountant (CPA) & Tax Accountant, Koji Takahashi
\nTokyo & Yokohama<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Case 3 <Question> Regarding non-residents, could you tell\u00a0the details? My co-worker from UK plans to work in Japan for only 5 months. 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