Tax Treaty Japon France
Bonjour à tous,
à priori, ai je intérêt à payer des impôts au Japon ou en France (moyennant l'utilisation du tax treaty) ?
pour le tax treaty , on me demande de fournir un "Residency Certificate", qu'est ce que c'est ? un relevé de taxe d'habitation Francais ?
merci pour toutes réponses, Gerard ( 15/04 - 31/07/2011 ISSP Kashiwa)
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Taxes
Japanese income tax consists of National and Local taxes. Consult the English page of National Tax Agency for details. The Income Tax Guide for Foreigners provides a comprehensive description of the tax system. The national tax rate ranges from 5% to 40% depending on your taxable income (TI) after various exemptions. Here is an example. If your monthly salary is 500,000 yen (annual salary of 6,000,000 yen) and you have a spouse with no income and two children, your tax per month will be around 10,000 yen for National tax and 15,000 yen for Local tax.
Many countries have tax treaties to avoid double taxation. Details differ for individual countries. For instance, in the case of US residents for tax purposes, the tax treaty allows you to elect to pay US taxes up to two years without paying any Japanese income tax. You need to file IRS Form 8802 to obtain a US Residency Certification which you must submit to the University of Tokyo. The same applies to any honoraria you may receive by giving lectures etc in Japan, so it would be wise to have many copies of the certificate. (Besides US, you need Residency Certificate in the case of UK, France, Australia.)
The consumer tax (equivalent of sales tax in the US, VAT in Europe) is charged at a fixed rate of 5%, the lowest among developed nations (excluding Monaco).
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