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Summary of Japanese subsidiary vs. branch

2018.03.22
Category:Corporations
Author:N.Suga

A foreign corporation can conduct the business through a Japanese subsidiary or a Japanese branch of a foreign corporation. Subsidiary and branch are taxed similarly; however, there are some differences. Below is the summary of the key features and differences between Japanese subsidiary vs. branch.

Japanese tax refund of retirement income

2018.03.7
Category:Individuals
Author:N.Suga

If you have previously worked in both Japan and your home country and then receive a retirement allowance which Japanese withholding tax is withheld from, there may be a Japanese tax refund of retirement income in a specific situation as explained below.