Tax conventions are treaties established between Japan (the source country of income) and the country where an individual or company resides to offer tax relief and prevent tax evasion.
If you or your company reside in another country that has a tax treaty with Japan and sell stickers through Japan (the source country of income), you may be able to receive a reduction or exemption of income taxes withheld in Japan.
To have the tax convention applied, you need to submit the Application Form for Income Tax Convention to LINE Creators Market.
For more information, see the following document:
Note:
- This PDF document is only available in Japanese. Please see from page 300 for details including a list of relevant countries and related tax withholding rates.
- If you submit an application and your country does not have a tax treaty with Japan, we will not be able to process it.
As of April 27, 2022, you can receive a reduction or exemption for income tax withheld if you reside in one of the countries listed below. However, you also need to submit the Attachment Form for Limitation on Benefits Article and a Certificate of Residency document in addition to the Application Form for Income Tax Convention.
Australia, Austria, Belgium, Croatia, Denmark, Estonia, France, Georgia, Germany, Iceland, Latvia, Lithuania, the Netherlands, New Zealand, Spain, Sweden, Switzerland, the United Kingdom, the United States, or Uzbekistan
Example of a creator submitting an Application Form for Income Tax Convention:
A creator who resides in Indonesia must pay taxes in Indonesia and the 20.42% withholding tax in Japan for their LINE Creators Market sale proceeds. After submitting the Application Form for Income Tax Convention, the tax rate in Japan is reduced to 10%.
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