Tuttle-Mori Agency

Agency to Span the East and West

Licensing of intellectual property rights to and from Japan

Tuttle-Mori Agency is Japan's leading international literary and media agency.

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NEWS

New Japan-Germany tax treaty for the elimination of double taxation signed

The governments of Japan and Germany have announced that a new Japan-Germany tax treaty has been signed and will be ratified after both governments complete their domestic approval procedures.

Our contracts department will be on hand to help our clients with the formalities.

Contracts/December 18 2015

New Japan-Sweden tax treaty will be applicable from January 1 2015

The new Japan-Sweden tax treaty which came into force on October 12 2014 will be applicable to royalty remittances to our proprietors resident in Sweden starting January 1 2015.

Our contracts department will be on hand to help our clients with the formalities.

Contracts/October 31 2014

New Japan-New Zealand tax treaty will be applicable from January 1 2014

The new Japan-New Zealand tax treaty which came into force on October 25 2013 will be applicable to royalty remittances to our proprietors resident in New Zealand starting January 1 2014.

Our contracts department will be on hand to help our clients with the formalities.

Contracts/November 7 2013

New Japan-Portugal tax treaty will be applicable from January 1 2014

The new Japan-Portugal tax treaty which came into force on July 28 2013 will be applicable to royalty remittances to our proprietors resident in Portugal starting January 1 2014.

Our contracts department will be on hand to help our clients with the formalities.

Contracts/November 7 2013

About the Special Reconstruction Income Tax

On November 30 2011, the Japanese government approved the bill for taking Special Measures for Securing Financial Resources Necessary for Reconstruction from the Great East Japan Earthquake.   As a part of these measures, a tax called the Special Reconstruction Income Tax has now been introduced, in which a surtax of 2.1% of the statutory income tax rate will apply to all incomes (including royalties income) payable in Japan on or after January 1 2013, and for 25 years thereafter.

*1 Special Reconstruction Income Tax = 20% x 2.1% = 0.42%
Withholding Tax Rate on- December 31 2012                                   
January 1 2013 - 
January 1 2038 -                           
Royalties
Income Tax 20%
Income Tax 20.42% *1
Income Tax 20%

**IMPORTANT** You are automatically exempt from the Special Reconstruction Income Tax if you have been granted reduction or exemption of withholding tax under one of Japan's bilateral tax treaties.

Please do not hesitate to contact our contracts department with any questions that you may have.

Contracts/January 1 2013

New Japan-Netherlands tax treaty will be applicable from January 1 2012

The new Japan-Netherlands tax treaty which came into force on December 29 2011 will be applicable to royalty remittances to our proprietors resident in the Netherlands starting January 1 2012.

Our contracts department will be on hand to help our clients with the new formalities.

Contracts/January 1 2012

New Japan-Switzerland tax treaty will be applicable from January 1 2012

The new Japan-Switzerland tax treaty which came into force on December 30 2011 will be applicable to royalty remittances to our proprietors resident in Switzerland starting January 1 2012.

Our contracts department will be on hand to help our clients with the new formalities.

Contracts/January 1 2012