恒久的施設を持たない非居住者が株式等を譲渡した場合の課税について英語でまとめました。（国税庁ホームページ）
Capital gains tax on share transfers by non-Japanese residents without PE in Japan is described below.
For more about Japanese tax, click HERE:
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If a non-Japanese resident without a PE in Japan transfers shares, income listed in (1) to (6) below is subject to withholding tax in Japan: (1) Income from the transfer of a class of shares in a Japanese company acquired in a buy-up (see below for a definition) by utilizing the status as an owner:
- to the Japanese company or any of its related parties (collectively "Parties"); or
- through their brokerage or a person requested by any of these Parties.
* A buy-up is the acquisition of a significant number of shares where a (recognized) financial instruments exchange determines that the share acquisition causes or is suspected to cause abnormal movements in the price or the sale or purchase activities of the shares, and therefore requests the acquirer to report the acquisition.
(2) Income from the transfer of shares in a Japanese company by a non-resident shareholder ("transferor") if both of the following apply:
A. The transferor and parties with certain relationship with the transferor (collectively "Group") has at least 25% of shares in the Japanese company at any time within three years from the year in which the transfer occurs.
B. The Group transfers at least 5% of the total shares in the Japanese company immediately before the transfer.
(3) Income from the transfer of certain shares acquired through exercise of tax-qualified stock options
(4) Income from the transfer of certain shares in a real estate rich company* if either of the following applies:
* A company is a real estate rich company if at least 50% of value of total assets of the company is derived from value of land in Japan at any time within 365 days before the date of the share transfer:
A. The real estate rich company is a publicly traded company, and the transferor and parties with certain relationship with the transferor (collectively "Group") have more than 5% of the shares in the real estate rich company as of 31 December of the year before the year of the transfer.
B. The real estate rich company is NOT a publicly traded company and the Group has at least 2% of shares in the real estate rich company as of 31 December of the year before the year of the transfer.
(5) Income from the transfer of shares in a Japanese company where the non-resident carries out the transfer while staying in Japan
(6) Income from the transfer of membership with voting rights in a golf club in Japan
It should be noted that the above income may not be taxed in Japan under the relevant tax treaty.
It should be noted that the above income may not be taxed in Japan under the relevant tax treaty.
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