22. Non-Resident's Japanese Source Income Subject to Japanese Withholding Tax 源泉徴収対象となる非居住者国内源泉所得

非居住者が源泉徴収対象となる国内源泉所得は以下の通りです（国税庁ホームページ）。

Under tax law as of 1 April 2020, non-Japanese residents are subject to withholding tax for the following Japanese source income derived in Japan:  

For more about Japanese tax, click HERE:

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(1) Profits allocated based on a nini kumiai* agreement from business carried on through a permanent establishment in Japan: 20.42% * Nini kumiai or NK is a general partnership formed under the Civil Code of Japan.

(2) Consideration for the transfer of land: 10.21%

Withholding tax is not applied, however, if the consideration is JPY100 million or less and if the land is sold for the buyer's or his or her relative's residential use.  

(3) Consideration for the provision of personal services: 20.42%

(4) Property rental fees: 20.42%

Withholding tax is not applied, however, to rental fees paid for property rented for the payer's or his or her relative's residential use. 

(5) Interest received: 15.315%

(6) Dividends received

A. Dividends from listed shares (excluding those from 3% or greater shareholding): 15.315%

B. Profit distribution from funds investing in privately placed government or corporate bonds: 15.315%

C. Dividends other than A or B: 20.42%

(7) Loan interest received: 20.42%

(8) Royalties for the use of industrial property rights, copyrights, etc.: 20.42%

(9) Salary and compensation for the provision of personal services, retirement allowances: 20.42%

(10) Certain amount of public pensions, etc.: 20.42%

(11) Certain amount of prizes paid for business promotion: 20.42%

(12) Certain amount of annuity payments under insurance policy: 20.42%

(13) Interest on savings account: 15.315%

(14) Profit distribution based on a tokumei kumiai* agreement: 20.42％ * A tokumei kumiai ("TK") agreement is entered into between an operator and an anonymous partner under the Commercial Code of Japan.

The above tax rates may be reduced under the relevant tax treaty.  

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