Tuttle-Mori Agency

■ Licensing of intellectual property rights to and from Japan

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

Please use the menu on the right to see who we are and what we do. You may also find our Downloads section useful.

■ 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

■ New Japan-Australia tax treaty will be applicable from January 1 2009

The new Japan-Australia tax treaty which came into force on December 3 2008 will be applicable to royalty remittances to our Australian proprietors starting January 1 2009.

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

Contracts/January 1 2009

■ New Japan-France tax treaty will be applicable from January 1 2008

The new Japan-France tax treaty which came into force on October 26 2007 will be applicable to royalty remittances to our French proprietors starting January 1 2008.

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

Contracts/December 5 2007

■ New Japan-UK tax treaty will be applicable from January 1 2007

The new Japan-UK tax treaty which came into force on October 12 2006 will be applicable to royalty remittances to our UK proprietors starting January 1 2007.

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

Contracts/January 1 2007

■ Program licensing department established

Tuttle-Mori has established an in-house Program Licensing Department to handle television, film and video rights. The department's high profile client list includes Britain's Channel Four International and National Geographic Television International for whom Tuttle-Mori will handle Japanese sales on an exclusive basis.

Program Licensing/January 1 2007