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English

As a general rule, upon payment of a profit distribution to a preferred shareholder, the distribution is treated as domestic source income and thus income tax of 20.42% is withheld. However, if any tax treaty is available with the country of residence of the preferred shareholder, they may be eligible for a reduction or exemption of withholding tax (Applicable tax rates for withholding differ according to each tax treaty.

Japanese

優先出資社員への利益配当の支払いの際、国内源泉所得として所得税が源泉徴収されるが、優先出資社員の居住地国との間の租税条約の適用により、源泉徴収が減免される場合がある(源泉徴収の適用税率は租税条約毎に異なる。