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No.13002 Application for Refund of the Overpaid Withholding Tax in accordance with the Income Tax Convention

1 Conditions for a Refund under the Income Tax Convention

In the case where a non-resident or a foreign corporation who receives the payment of domestic source income subject to withholding (hereinafter referred to as a "non-resident, etc.") has not submitted an "Application Form for Income Tax Convention" (hereinafter referred to as the "form")(租税条約に関する届出書) through the payer to the district director of tax office for the place where the payer resides by the day before the payment of domestic source income subject to withholding is made, the payer withholds tax at a tax rate that is prescribed in Japanese laws when the payment is made instead of applying an applicable tax rate that is prescribed in each Income Tax Convention concluded with Japan.
 However, by submitting the "form" and an "Application Form for Refund of the Overpaid Withholding Tax in accordance with the Income Tax Convention (Form 11) (PDF/303KB)" (hereinafter referred to as the "Application for Refund")(租税条約に関する源泉徴収税額の還付請求書(様式11)) through the payer at a later date to the district director of tax office for the place where the payer resides, a non-resident, etc. may apply for a refund of the difference between the withholding tax amount in the case where a reduction or exemption would be applied and the amount of income tax and special income tax for reconstruction which were withheld at a tax rate that is prescribed in Japanese laws.

2 Points to Note When Applying for a Refund

Regarding income paid to a non-resident, etc., in the case where a non-resident, etc. applies for the refund for the amount which should be reduced or exempted under the provisions of the Income Tax Convention from the amount of income tax and special income tax for reconstruction which were withheld due to the failure to file the form even though they were subject to the provisions of the Income Tax Convention, a non-resident, etc. must attach the "form" and copies, etc. of documents verifying the payments to the "Application for Refund" and submit them through the payer to the district director of tax office for the place where the payer resides.
 As a rule, refunds are paid to the non-resident, etc. who is the applicant. However, if an applicant wishes to receive the refund through an Agent, a power of attorney by the non-resident, etc. and a guarantee of signature (which officially proves that the signature in the power of attorney is legitimate) or seal-impression of the applicant and attachments of Japanese translations of these documents are required.
 In the case where initial payment was made after the due date, the principal tax portion may be refunded by applying this way, however, incidental taxes such as penalty taxes are not refunded.
 Please be aware that formats and procedures are different when applying for the refund of withholding tax amounts on profit from redemption of discount bonds that is withheld at the time of issue as well as remuneration derived from rendering personal services exercised by an entertainer, etc. or foreign tax in the case where a contracting country's tax is imposed on interest income.

Reference: Related codes

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