Q&A for Certificate of Residence (COR)

Q&A for Certificate of Residence (COR)

Email: tyo4ww@evershinecpa.com
Contact: Andrea Kyu, speak both Japanese and Mandarin
Onarimon Yusen Building 7F, Nishi-Shinbashi 3-23-5,Minato-ku, Tokyo 105-0003, Japan

DTA-CTR-01
Question from client:
With which countries does the Japan have DTA (Double Tax Agreement) to avoid double taxation?

Answer from Evershine RD:

Armenia Estonia Latvia Saudi Arabia
Australia Fiji Lichtenstein Singapore
Austria Finland Lithuania Slovakia
Azerbaijan France Luxembourg Slovenia
Bahamas Georgia Macao South Africa
Bangladesh Germany Malaysia Spain
Belarus Guernsey Mexico Sri Lanka
Belgium Hong Kong Moldova Sweden
Bermuda Hungary Netherlands Switzerland
Brazil Iceland New Zealand Taiwan
British Virgin Islands India Norway Tajikistan
Brunei Indonesia Oman Thailand
Bulgaria Ireland Pakistan Turkey
Canada Isle of Man Panama Turkmenistan
Cayman Islands Israel Peru Ukraine
Chile Italy Philippines United Arab Emirates
China Jamaica Poland United Kingdom
Croatia Jersey Portugal United States
Czech Republic Kazakhstan Qatar Uzbekistan
Denmark Korea Romania Vietnam
Ecuador Kuwait Russia Zambia
Egypt Kyrgyz Samoa

DTA-CTR-02
Question from client:
Under what circumstances do I need to apply for a Certificate of Japan tax residence?

Answer from Evershine RD:
Tax residency certificate is crucial for multinational companies when applying for tax benefits under international tax treaties that has double taxation agreements with Japan.

DTA-CTR-03
Question from client:
What is the procedure for applying for a Japan tax residency certificate? What form should I fill out? What are the required documents? Government website?

Answer from Evershine RD:

  1. Download the Application Form for Certificate of Residence in Japan at the below link: https://www.nta.go.jp/english/taxes/withholing/index.htm
  2. Fill in 2 copies of the issuance of a resident certificate form in Japanese languages.
  3. If requested by an agent, please attach any document certifying that you have the authority of the agent.
  4. When the format is specified by the country of submission (country of the tax treaty), use the format specified by the country of submission.
  5. When bringing the documents for submission, bring along documents to confirm the identity of the corporation such as the representative person or the agent person.
  6. If send out by mail, ensure it is a registered post. In principle, it will be sent back to the address of the corporation.
  7. Please note that it may take several days to issue the certificate.
  8. Refer to the below link for detailed information: https://www.nta.go.jp/taxes/shiraberu/taxanswer/osirase/9210.htm

 

Contact Us

Tokyo Evershine BPO Service Limited Corp.

E-mail: tyo4ww@evershinecpa.com
Contact: Andrea Kyu, speak both Japanese and Mandarin
Onarimon Yusen Building 7F, Nishi-Shinbashi 3-23-5,Minato-ku, Tokyo 105-0003, Japan

or
For investment structure relevant to multi-national tax planning and Financial & Legal Due Diligence for M&A (Merge and Acquisition), send an email to HQ4tyo@evershinecpa.com
Dale Chen, Principal Partner/CPA in Taiwan+China+UK will be accountable for your case.
Email address:dalechen@evershinecpa.com
Linkedin address: Dale Chen

Additional Information

Evershine has 100% affiliates in the following cities:
Headquarter, Taipei, Xiamen, Beijing, Shanghai, Shanghai,
Shenzhen, New York, San Francisco, Houston, Phoenix Tokyo,
Seoul, Hanoi, Ho Chi Minh, Bangkok, Singapore, Kuala Lumpur,
Manila, Dubai, New Delhi, Mumbai, Dhaka, Jakarta, Frankfurt,
Paris, London, Amsterdam, Milan, Barcelona, Bucharest,
Melbourne, Sydney, Toronto, Mexico

Other cities with existent clients:
Miami, Atlanta, Oklahoma, Michigan, Seattle, Delaware;
Berlin, Stuttgart; Prague; Czech Republic; Bangalore; Surabaya;
Kaohsiung, Hong Kong, Shenzhen, Donguan, Guangzhou, Qingyuan, Yongkang, Hangzhou, Suzhou, Kunshan, Nanjing, Chongqing, Xuchang, Qingdao, Tianjin.

Evershine Potential Serviceable City (2 months preparatory period):
Evershine CPAs Firm is an IAPA member firm headquartered in London, with 300 member offices worldwide and approximately 10,000 employees.
Evershine CPAs Firm is a LEA member headquartered in Chicago, USA, it has 600 member offices worldwide and employs approximately 28,000 people.
Besides, Evershine is Taiwan local Partner of ADP Streamline ®.
(version: 2024/07)

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