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5. Application Form for Income Tax Convention, etc.

Application Form for Income Tax Convention

• APPLICATION FORM FOR INCOME TAX CONVENTION (Form 1) (PDF/327KB)
  (Relief from Japanese Income Tax and Special Income Tax for Reconstruction on Dividends)
• SPECIAL APPLICATION FORM FOR INCOME TAX CONVENTION (Form 1-2) (PDF/278KB)
  (Relief from Japanese Income Tax and Special Income Tax for Reconstruction on Dividends of Listed Stocks)
• APPLICATION FORM FOR INCOME TAX CONVENTION (Form 1-3) (PDF／237KB)
  （Relief from Japanese Income Tax and Special Income Tax for Reconstruction on Capital Gains）
• APPLICATION FORM FOR INCOME TAX CONVENTION (Form 2) (PDF/386KB)
  (Relief from Japanese Income Tax and Special Income Tax for Reconstruction on Interest)
• APPLICATION FORM FOR INCOME TAX CONVENTION (Form 3) (PDF/325KB)
  (Relief from Japanese Income Tax and Special Income Tax for Reconstruction on Royalties)
• APPLICATION FORM FOR INCOME TAX CONVENTION (Form 4) (PDF/189KB)
  (Extension of Time for Withholding of Tax on Dividends with respect to Foreign Depositary Receipt)
• APPLICATION FORM FOR INCOME TAX CONVENTION (Form 5) (PDF/199KB)
  (Relief from Japanese Income Tax and Special Income Tax for Reconstruction on Dividends with respect to Foreign Depositary Receipt)
• APPLICATION FORM FOR INCOME TAX CONVENTION (Form 6) (PDF/286KB)
  (Relief from Japanese Income Tax and Special Income Tax for Reconstruction on Remuneration Derived from Rendering Personal Services)
• APPLICATION FORM FOR INCOME TAX CONVENTION (Form 7) (PDF/267KB)
  (Relief from Japanese Income Tax and Special Income Tax for Reconstruction on Income Earned by Professionals, Entertainers, Sportsmen, or Temporary Visitors)
• APPICATION FORM FOR INCOME TAX CONVENTION (Form 7-2) (PDF/225KB)
  （Relief from Japanese Income Tax and Special Income Tax for Reconstruction on Income Earned by International Traffic Workers）
• APPLICATION FORM FOR INCOME TAX CONVENTION (Form 8) (PDF/264KB)
  (Relief from Japanese Income Tax and Special Income Tax for Reconstruction on Remunerations, Grants, etc., Received by Professors, Students, or Business Apprentices)
• APPLICATION FORM FOR INCOME TAX CONVENTION (Form 9) (PDF/207KB)
  (Relief from Japanese Income Tax and Special Income Tax for Reconstruction on Pensions, Annuities, etc.)
• APPLICATION FORM FOR INCOME TAX CONVENTION (Form 10) (PDF/263KB)
  (Relief from Japanese Income Tax and Special Income Tax for Reconstruction on Not Expressly Mentioned in the Income Tax Convention)

• APPLICATION FORM FOR REFUND OF THE OVERPAID WITHHOLDING TAX OTHER THAN REDEMPTION OF SECURITIES AND REMUNERATION DERIVED FROM RENDERING PERSONAL SERVICES EXERCISED BY AN ENTERTAINER OR A SPORTSMAN IN ACCORDANCE WITH THE INCOME TAX CONVENTION (Form 11) (PDF/312KB)

• APPLICATION FORM FOR REFUND OF THE WITHHOLDING TAX ON REMUNERATIOIN DERIVED FROM RENDERING PERSONAL SERVICES EXERCISED BY AN ENTERTAINER OR A SPORTSMAN IN ACCORDANCE WITH THE INCOME TAX CONVENTION (Form 12) (PDF/362KB)

• APPLICATION FORM FOR REFUND OF THE WITHHOLDING TAX ON PROFIT FROM REDEMPTION OF SECURITIES IN ACCORDANCE WITH THE INCOME TAX CONVENTION (DISCOUNT GOVERNMENT BONDS ONLY) (Form 13) (PDF/352KB)

• APPLICATION FORM FOR REFUND OF THE WITHHOLDING TAX ON PROFIT FROM REDEMPTIOIN OF SECURITIES IN ACCORDANCE WITH THE INCOME TAX CONVENTION (FOR DISCOUNT DEBENTURES OTHER THAN DISCOUNT GOVERNMENT BONDS) (Form14) (PDF/378KB)

• APPLICATION FORM FOR COMPETENT AUTHORITY DETERMINATION （Under the convention as listed in Item 1 of Article 1 of the Ministerial Ordinance for Determination under Convention）(Form 18) (PDF/351KB)

• APPLICATION FORM FOR COMPETENT AUTHORITY DETERMINATION（Under the convention as listed in Item 2 of Article 1 of the Ministerial Ordinance for Determination under Convention）(Form 18-2) (PDF/407KB)

• APPLICATION FORM FOR THE NONRESIDENT PROMOTER (PDF/165KB)

Attachment for Limitation on Benefits Article

• Form 17 - US (PDF/381KB)
• Form 17 - UK (applicable to payments made before December 31, 2014) (PDF/399KB)
• Form 17 - UK (applicable to payments made on and after January 1, 2015) (PDF/428KB)
• Form 17 - France (PDF/421KB)
• Form 17 - Australia (PDF/395KB)
• Form 17 - Kingdom of the Netherlands (PDF/521KB)
• Form 17 - Switzerland (PDF/520KB)
• Form 17 - New Zealand (PDF/383KB)
• Form 17 - Sweden (PDF/456KB)
• Form 17 - Federal Republic of Germany(PDF/452KB)
• Form 17 - the Republic of Latvia(PDF/458KB)
• Form 17 – the Republic of Lithuania（PDF/458KB）
• Form 17 – the Republic of Estonia（PDF/451KB）
• Form 17 – the Russian Federation（PDF/385KB）
• Form 17 – the Republic of Austria（PDF/440KB）
• Form 17 – Iceland（PDF/377KB）
• Form 17 – the Kingdom of Denmark（PDF/383KB）
• Form 17 - the Kingdom of Belgium（PDF／530KB）
• Form 17 - the Republic of Croatia（PDF／285KB）
• Form 17 - the Republic of Uzbekistan（PDF／297KB）
• Form 17 - the Kingdom of Spain（PDF／286KB）
• Form 17 - Georgia（PDF／211KB）
• Form 17 - the Republic of Colombia（PDF／441KB）
• Form 17-2 – Under the convention as listed Item 2 of Article 1 of the Ministerial Ordinance for Determination under Convention (Permanent Establishment in a third country) （PDF/193KB）

Application Form for the Mutual Exemption Law for Income of Foreign Resident, etc.

• APPLICATION FORM FOR THE MUTUAL EXEMPTION LAW FOR INCOME OF FOREIGN RESIDENT, ETC. (Form 1) (PDF/333KB)
  (Relief from Japanese Income Tax and Special Income Tax for Reconstruction on Dividends)

• SPECIAL APPLICATION FORM FOR THE MUTUAL EXEMPTION LAW FOR INCOME OF FOREIGN RESIDENT, ETC. (Form 1-2) (PDF/300KB)
  (Relief from Japanese Income Tax and Special Income Tax for Reconstruction on Dividends of Listed Stocks)

• APPLICATION FORM FOR THE MUTUAL EXEMPTION LAW FOR INCOME OF FOREIGN RESIDENT, ETC. (Form 2) (PDF/403KB)
  (Relief from Japanese Income Tax and Special Income Tax for Reconstruction on Interest)

• APPLICATION FORM FOR THE MUTUAL EXEMPTION LAW FOR INCOME OF FOREIGN RESIDENT, ETC. (Form 3) (PDF/317KB)
  (Relief from Japanese Income Tax and Special Income Tax for Reconstruction on Royalties)

• APPLICATION FORM FOR THE MUTUAL EXEMPTION LAW FOR INCOME OF FOREIGN RESIDENT, ETC. (Form 4) (PDF/300KB)
  (Relief from Japanese Income Tax and Special Income Tax for Reconstruction on Remuneration Derived from Rendering Personal Services)

• APPLICATION FORM FOR THE MUTUAL EXEMPTION LAW FOR INCOME OF FOREIGN RESIDENT, ETC. (For the remuneration receivable on or after 1 January 2019)(Form 5) (PDF/269KB)
  (Relief from Japanese Income Tax and Special Income Tax for Reconstruction on Remuneration Earned by Professionals, Entertainers, or Sportsmen)
• APPLICATION FORM FOR THE MUTUAL EXEMPTION LAW FOR INCOME OF FOREIGN RESIDENT, ETC. (For the remuneration receivable on or before 31 December 2018)(Form 5-2) (PDF/282KB)
  (Relief from Japanese Income Tax and Special Income Tax for Reconstruction on Remuneration Earned by Professionals, Entertainers, or Sportsmen)

• APPLICATION FORM FOR THE MUTUAL EXEMPTION LAW FOR INCOME OF FOREIGN RESIDENT, ETC. (Form 6) (PDF/257KB)
  (Relief from Japanese Income Tax and Special Income Tax for Reconstruction on Payments Received by Students or Business Apprentices)

• APPLICATION FORM FOR THE MUTUAL EXEMPTION LAW FOR INCOME OF FOREIGN RESIDENT, ETC. (Form 7) (PDF/271KB)
  (Relief from Japanese Income Tax and Special Income Tax for Reconstruction on Retirement Allowances, Annuities, etc.)

• APPLICATION FORM FOR THE MUTUAL EXEMPTION LAW FOR INCOME OF FOREIGN RESIDENT, ETC. (Form 8) (PDF/273KB)
  (Relief from Japanese Income Tax and Special Income Tax for Reconstruction on Income Listed in Article 161, paragraph 1, item 7 to 11, 13, 15 or 16 of Income Tax Act)

• APPLICATION FORM FOR REFUND OF THE WITHHOLDING TAX ON PROFIT FROM REDEMPTION OF SECURITIES IN ACCORDANCE WITH THE MUTUAL EXEMPTION LAW FOR INCOME OF FOREIGN RESIDENT, ETC. (FOR DISCOUNT BONDS WHICH ARE　SUBJECT TO WITHHOLDING TAX AT THE TIME OF ISSUE) (Form 9) (PDF/421KB)

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