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総務課学融合推進事務室
学融合推進センター事務係

〒240-0193
神奈川県三浦郡葉山町(湘南国際村)

TEL:046-858-1629、1657(事務直通)
FAX:046-858-1546
e-mail : cpis-office(at)ml.soken.ac.jp

Notification for income tax convention

Although non-residents, such as invited researchers from overseas, are subject to a 20% flat-rate income tax on their remuneration, including an honorarium for a lecturer and travel expenses, one may be exempt from the Japanese income tax by submitting the notification to the Kamakura Tax Office in advance to the payment if a bilateral income tax convention is adopted between Japan and his or her home country*1 (applicable to 80 countries/regions).

Those who reside in the countries where the income tax convention is not applicable are all subject to the flat-rate income tax.

※The notification is NOT part of visa application procedures.

About the income tax

The total amount of an honorarium for a lecturer and travel expenses are subject to taxation:

●If no notification for the income tax convention is filed for the researcher invited from the countries that the income tax convention applies
Tax Calculation: The sum of an honorarium + (the sum of travel expenses) x 20%

●If the researcher is invited from the countries that the income tax convention does not apply (i.e. where no notification for income tax convention can be filed)
Tax Calculation:
The sum of an honorarium + (the sum of travel expenses - round-trip airfare) x 20%

※Travel expenses are subject to taxation even when no honorarium is paid.

 

Definitions of non-resident

(those who are subject to the 20% income tax in principle)

Non-residents are the following:
1) Those who do not have an address and residence in Japan
2) Those who do not have an address and have lived in Japan for less than one year in succession.
※Even Japanese who have lived overseas for more than one year are also considered a non-resident.

The documents to be submitted

1) Notification form - one original and one copy required
※Both the original and the copy must be signed by the invited researcher.

2) Passport (copy)
(The page bearing your name and the page with an entry stamp and permission to land)

※Please submit the notification promptly as it needs to be submitted to the Kamakura Tax Office by the day before the invited researcher receives the honorarium for the first time after his or her entry to Japan.

APPLICATION FORM FOR INCOME TAX CONVENTION (FORM7) 
SAMPLE OF APPLICATION FORM FOR INCOME TAX COMVENTION (front) 
SAMPLE OF APPLICATION FORM FOR INCOME TAX COMVENTION (reverse) 




Inviting a resident from the U.S., U.K., France, Australia,

kingdom of the Netherlands, Switzerland or New Zealand:

The following documents must be submitted in addition to 1) and 2) above:

3) Attachment Form for Limitation on Benefits Article

4) Certificate of Residency

U.S.: Certification of U.S. Tax Residency issued by IRS (Form 6166)
U.K., France, Australia, kingdom of the Netherlands, Switzerland and New Zealand:Certificate for Residency

※In the event of inviting a resident from the U.S., U.K., France, Australia, kingdom of the Netherlands, Switzerland or New Zealand, you are strongly advised to make the plan for the invitation at an early stage and ask the person to obtain the Certificate of Residency from the home country in advance to his or her entry to Japan as it may take some time to obtain the Certificate required for the income tax convention.