1. Home (Japanese)
2. English
3. Information for Taxpayers
4. Withholding Tax
5. No.13003 Application for Certification of Tax Payment for Withholding Income Tax and Special Income Tax for Reconstruction

1 Outline of the Application for Certification of Tax Payment

A non-resident or a foreign corporation who was subject to withholding income tax and special income tax for reconstruction under the provisions of Paragraph 1 of Article 212 of the Income Tax Act and Paragraph 1 of Article 28 of the Act on Special Measures for Securing Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake may apply for issuance of a Certificate of Tax Payment regarding the said withheld income tax and special income tax for reconstruction in order to take a foreign tax credit when filing tax returns in its residence country and avoid double taxation.

2 Points to Note in Tax Payment Certification Procedures

A non-resident or a foreign corporation must prepare two copies of an Application for Certification and submit them through the withholding agent to the competent tax office for the place of tax payment regarding the withholding tax.
 Please also attach to the Application for Certification of Tax Payment the following documents.

(1)Copy of the “Statement on Collected Income Tax Amount” issued when withholding income tax and special income tax for reconstruction were paid (hereinafter “Receipt Certificate”) (If the amount of the Receipt Certificate and the paid tax amount described in the Application for Certification of Tax Payment, please also submit the documents that indicates the paid tax amounts such as a breakdown sheet.)

(2)Documents that indicate the paid tax amounts and the payee names as described in the Application for Certification of Tax Payment (copies of invoices, requests for wire transfer, receipts, etc.)

(3)Documents that indicate the exchange rate applied on the date of remittance, in the case of a remittance in foreign currency

(4)Copy of the application concerning the applicable Income Tax Convention, in the case where certain amount of withholding income tax as calculated per a tax rate prescribed in the Income Tax Convention was paid

(5)If the “payee domicile or location” or the “name of payee person or entity” is not identical to the domicile, etc. as described in the Application relating to the Income Tax Convention in (4) above, a document that shows a description on the reason why

(6)A return envelope, if you wish delivery by postal mail (Please describe your postal address and paste a postal stamp of the due amount on the envelope.)

* Regarding the documents described above, applicants may be required to submit additional materials as needed in the case where certain certification items cannot be confirmed.

[Application form]

• Application for Certification of Tax Payment for Withholding Income Tax and Special Income Tax for Reconstruction (PDF/140KB)

*When you want to fill out a PDF file, please once download the PDF file form to your desktop PC and then fill it out.

• Consultation service for national tax is available at the Phone Consultation Center of the competent Regional Taxation Bureaus. Please take a look at "IF YOU NEED FURTHER INFORMATION, PLEASE CONTACT" and try the phone consultation service.