3.4 Overview of withholding income tax

Japan’s tax filing system is based as a rule on self-assessed income tax payment where individuals (tax payers) calculate their annual income and tax amount, and file tax returns by themselves. In addition, a tax withholding system where companies (salary payers) collect income tax on the date of payment and pay the tax on behalf of individuals (income earners), is also introduced for specific incomes. Tax withholding at source is required when payments of certain taxable income are made, whether paid to an individual or a corporation. Income subject to the tax withholding system is determined in accordance with the type of income and the classification トランプ ゲーム ブラック ジャックhe recipient トランプ ゲーム ブラック ジャックhat income.

Persons/companies who pay income subject to withholding at source must pay the taxation office the amount of tax withheld at source no later than the 10th day of the month following that the income was paid. However, when a payer with a domicile or business office トランプ ゲーム ブラック ジャックapan pays income to a non-resident or a foreign corporation in another country, it must fill out the required items on the tax payment slip and pay the withholding tax by the last day of the following month. Regarding withholding tax paid on residents’ salaries, certain professional fees, a special measure is provided for small businesses with fewer than 10 persons on the payroll that allows them to pay withholding tax in six-month installments twice a year (by July 10 and by January 20).

Payments made トランプ ゲーム ブラック ジャックapan of the following or other prescribed income to residents are subject to withholding at source:

Payments made トランプ ゲーム ブラック ジャックapan of the following or other prescribed income to domestic corporations are subject to withholding at source:

Upon the payments made トランプ ゲーム ブラック ジャックapan of the prescribed domestic-sourced income described in 3.2.1 (4) or (5) above to a non-resident or a foreign corporation, or such payments made overseas by payers with a domicile or business office, etc. トランプ ゲーム ブラック ジャックapan, tax should be withheld. Of these payments, payments of certain categories of income as prescribed for non-residents and for foreign corporations to a non-resident or a foreign corporation with a permanent establishment withトランプ ゲーム ブラック ジャックapan are exempt from withholding taxation, provided that a certificate from the taxation office is presented to the payer attesting that the income will be attributed to that permanent establishment and will be added to business income subject to self-assessment for tax purposes.