When following reservation is rememberer for manuscript fee, they will be paid with withholding income tax fee deducted. By following the procedure is it still possible to receive a refund?


Originally, when the non-resident received remuneration of Manuscript fee, they are supposed to be taxed according to a 20% tax rate, in time of paying, tax amount will be withheld. For example, the tax treaty of Japan-US, if a non-resident does not have a permanent establishment in Japan, since it prescribed that exempting Japanese taxation, when It comes out remuneration, it is tax exempted. It is taxable with a reasonable amount of money, with submitting a request for refund of withholding tax on treaty, you can request a refund.