08 Sep 2009

Japan Taxable Income

by Darren

Under Japanese tax law there are eight categories of ordinary income Interest Income which includes interest from savings accounts, bonds, trusts. Interest is generally taxed under the withholding tax rules and is taxed at 20%. Dividends which includes distributions to stockholders of income from corporations. There are 3 methods of taxation
  • Aggregate Assessment whereby dividends are included as ordinary income in the final return submitted to the National Tax Agency (NTA).
  • Dividends less than

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