2. Procedures by foreign financial institutions, etc. and specified foreign corporations
| Foreign financial institutions, etc. and specified foreign corporations willing to benefit from the tax exemptions measure must submit the following documents to the District Director of the tax office in the tax jurisdiction for specified interest paid by specified financial institutions, etc. through the specified financial institutions, etc. |
| Note: To be exempt from taxation, specified foreign corporations that are trustees of a Qualified Foreign Securities Investment Trust shall submit the documents separately from each of the Qualified Foreign Securities Investment Trust that have been entrusted to the specified foreign coporations. |
Documents for submission
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Submission deadline
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Note
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Application Form for Withholding Tax Exemption(PDF:200KB)
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Foreign financial institutions, etc. or specified foreign corporations shall submit tax exemption applications by the day before receiving specified interest for the first time.
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Identification document(PDF:21KB) (PDF:21KB)shall be offered upon application submission.
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| Application Form for Changes(PDF:249KB)
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If foreign financial institutions, etc. or specified foreign corporations change their names, headquarters locations, etc. after submitting the applications for tax exemption, they shall submit applications for such changes before receivint specified interest for the first time since such changes.
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IF 5 years (2 years for specified foreign corporations) pass from the day after the date of submission of Appliction Form for Withholiding Tax Exemption, or the day after the date of submission of Application Form for Changes, whichever comes later, they will have to submit renewal applications (that are the same as Application Form for Withholding Tax Exemption) specifying their names, headquarters locations, etc. by the day before receiving specified interest for the first time since the passage of the date.
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