34. Dividend Exclusion in Japan 受取配当等の益金不算入

内国法人と外国法人からの受取配当金の取り扱いについて英語でまとめました（国税庁サイト）。
The tables below provides an overview of the treatment of dividends from Japanese/foreign corporations for Japanese corporate tax purposes. (Source: National Tax Agency)

See this post for more about Japanese tax and accounting.

The author of this website is not responsible for any damage or loss arising related to this website.

------------------------------------------------

Dividends from Japanese corporations

Ownership	Excludible amount
100% (e.g., shares in wholly-owned subsidiary)	100 % of dividends
More than 1/3 (e.g., shares in related company)	100% of dividends minus related interest
More than 5% and 1/3 or less (e.g., other shares)	50% of dividends
5% or less (shares for non-controlling purposes)	20% of dividends
Securities	0% (fully non-excludable)

Dividends from non-Japanese corporations

Ownership	Excludible amount
25% or more (i.e., foreign subsidiary) subject to the following conditions: 1.     The Japanese parent company owns at least 25% of the outstanding shares in the subsidiary. 2.     The Japanese parent company has owned such shares for at least 6 months immediately before the date on which the dividend payment is determined. 3.     No amount of the dividend has been allowed as a deduction in the country where the head office of the foreign subsidiary is located.	95 % of dividends A foreign withholding tax is not creditable against corporate income tax or deductible from taxable income if the dividend is excluded from taxable income under this regime.
Other foreign corporations	0% (fully non-excludable)

------------------------------------------

会計税務についての他の記事にご興味ある方はこちらの目次をご覧ください♬

会計税務英語に関する記事です。質問、コメントお待ちしております！Google アカウントを持ってない方は、「Google アカウント」をクリックし、「匿名」か「名前/URL」を選択してからご記入ください！