« Japanese Taxation of Individuals vol.3(Employee Services) | トップページ | 本日は、草加市「くらしの法律総合相談」の相談員でした »

2013年4月17日 (水)

Japanese Taxation of Individuals vol.4(Professional Fees & Retirement Income)

(Cont.)

Professional Fees:

Professional fees, less certain expenses, are treated as business income.

Withholding tax is required for certain types of professional services, such as accountant and lawyer etc., and would be claimed as a credit against the graduated tax if the recipient is a resident or has a permanent establishment in Japan.
If not, the tax withheld is the final tax.


Retirement Income:

Retirement income, such as retirement allowances, lump-sum severance payments, lump-sum pension payments, and other allowances of a similar nature, is subject to the Japanese individual income tax separately without aggregation with other classes of income. 

The taxable retirement income is 50 percent of the balance of gross income after deducting a statutory deduction.


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小笠原会計事務所/OGASAWARA ACCOUNTING OFFICE
公認会計士 税理士/CPA・CPTA
小笠原 薫子/KAORUKO OGASAWARA
URL: http://ogasawara-accounting.my.coocan.jp
お問い合わせはこちらから(Inquiry Form)↓
http://ogasawara-accounting.my.coocan.jp/index5f.html

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« Japanese Taxation of Individuals vol.3(Employee Services) | トップページ | 本日は、草加市「くらしの法律総合相談」の相談員でした »