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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 of Tax Payment for Withholding Income Tax and Special Income Tax for Reconstruction (PDF/74KB)"（源泉徴収に係る所得税及び復興特別所得税の納税証明願） 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 a copy of the Statement (Tax Payment Slip) of Collected Income Tax that was issued when the said withheld income tax and special income tax for reconstruction were paid.
* In addition to the documents described above, applicants may be required to present or submit additional materials as needed in the case where the amount of tax paid stated in the Statement (Tax Payment Slip) of Collected Income Tax and the amount of tax paid stated in the Application for Certification of Tax Payment do not match. Additional materials may include documents that substantiate the amount of tax paid stated in the Application for Certification of Tax Payment (e.g., remittance applications or remittance statements, receipts) and a copy of an "Application Form for Income Tax Convention" (in the case where a reduced tax rate is applied under the Income Tax Convention).

[Application form]

• Application for Certification of Tax Payment for Withholding Income Tax and Special Income Tax for Reconstruction (PDF/74KB)

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