Tax Convention

If a resident of a country where has signed a tax convention with Japan receives remuneration in Japan, the income is exempt from taxes in Japan and taxed in his/her home country upon request to prevent double taxation on the same income.

This is applicable only to those who plan to stay in Japan for less than one year.

In case international researchers who live and pay income taxes in the United States, the United Kingdom, France, Australia, the Kingdom of the Netherlands, the Swiss Confederation, New Zealand, Sweden or Germany apply for a tax convention, a residence certificate for tax purposes (i.e. tax certificate) is required. Please make sure to get the certificate before coming to Japan. Since it may take two to three months until its issue in some of these countries, it is recommended to get the certificate as early as possible once you have decided to apply for the tax convention.

Created: December 13, 2017 / Last modified:December 13, 2017