The scope of income subject to withholding is as shown in the following table.
\nEach of the main items is considered separately in more detail below.
\nBeneficiary
\nKinds of income subject to withholding
\nResident
\n(an individual having a domicile in Japan or an individual who resides continuously in Japan for 1 year or more)
\n1 Interest, etc.
\n2 Dividends, etc.
\n3 Salary, etc.
\n4 Retirement allowance, etc.
\n5 Public pension, etc.
\n6 Remuneration\/fees, etc.
\n7 Pension based on a life insurance contract, casualty insurance contract, or similar annuity agreement
\n8 Compensation money for benefits from installment deposits, etc.
\n9 Distribution of profits under a silent partnership (Tokumei-Kumiai) contract
\n10 Consideration for the transfer of listed stocks kept in a specific account, etc.
\n11 Monetary awards, etc. from deposits offering such awards
\n12 Profit from redemption of discount bonds
\nDomestic corporation
\n(a legal person having a head office or principal place of business in Japan)
\n1 Interest, etc.
\n2 Dividends, etc.
\n3 Compensation money for benefits from installment deposits
\n4 Distribution of profits under a silent partnership (Tokumei-Kumiai) agreement
\n5 Horse racing prizes received by a horse owner
\n6 Monetary awards from deposits offering such awards, etc.
\n7 Profit from redemption of discount bonds
\nNon-resident
\n(an individual other than a resident) or a foreign corporation (a legal person other than a domestic corporation)
\n1 The following forms of consideration sourced from Japan:
\n(1) Profits arising from partnership contract business conducted in Japan;
\n(Note: \u201cPartnership contract business\u201d is business conducted under a partnership contract provided for in Item 1-2, Article 161 of the Income Tax Act.)
\n(2) Consideration for the transfer of land, etc., in Japan;
\n(3) Consideration received by a person doing business that involves the provision of personal services in Japan;
\n(4) Consideration for leasing of real estate, vessels, aircraft, etc., in Japan and consideration for arranging land use rights, etc.;
\n(5) Interest, etc., on funds deposited in a business office in Japan;
\n(6) Dividends of surplus, dividends of profit, distribution of surplus or interest on funds received from a domestic corporation, distribution of revenue from an investment trust (excluding bond investment trusts and publicly offered bond investment trusts) or trust issuing a specified beneficiary certificate entrusted to a business office in Japan, etc.;
\n(7) Interest on a loan pertaining to a domestic business for a person doing business in Japan;<\/p>\n
(8) Royalties for any industrial property right, copyright or neighboring right, or consideration for the transfer thereof, pertaining to a domestic business from a person doing business in Japan
\n(9) Any amount sourced from work in Japan among remuneration paid for the provision of personal services including non-resident salary, certain amounts of public pensions, etc., and any retirement allowances sourced from work performed while the beneficiary was a resident;
\n(10) Awards for the advertising of a business in Japan;
\n(11) Pensions based on life insurance contracts or casualty insurance contracts made through domestic business offices;
\n(12) Compensation money for benefits from installment deposits accepted by domestic business offices, etc.; and
\n(13) Distribution of profits received under any silent partnership (Tokumei-Kumiai) contract pertaining to a contribution to a person doing business in Japan.
\n2 Distribution of profits from foreign special purpose trusts and revenue from foreign special investment trusts.
\n3 Consideration for the transfer of listed stocks kept in a specific account and received by a non-resident having a permanent establishment in Japan
\n4 Monetary awards from deposits offering such awards, etc.
\n5 Profit from redemption of discount bonds<\/p>\n
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