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一、引言日本对外国公司的全部来源于日本国的应税所得实行征税。如果一个外国公司没有在日本国设有常设机构,对其总投资所得的红利、利息、专利权使用费和从一些个人服务、房地产及其它合同安排的总所得,征收预提所得税。如果一个外国公司在日本国设有分支机构(一个固定的营业场所形式的常设机构),那么,公司就应报送一份所得税申报表,并按公司税法交纳税款。对于适用外国公司所征收的预提所得税,外国公司可以通过其在日本的分支机构申请而得到免税。甚至,对一个通过在日本的分支机构经营业务的外国公司,其决定中止经营和转让其在日本的部分或全部资产时,上述的规定仍可适用。
I. INTRODUCTION Japan levies taxes on all taxable income derived by Japan from foreign countries on foreign companies. If a foreign company does not have a permanent establishment in Japan, it levies a withholding tax on the total investment income of its bonuses, interest, royalties and total income from some personal services, real estate and other contractual arrangements. If a foreign company has a branch in Japan (a permanent establishment in the form of a fixed place of business), the company should file an income tax return and pay the tax according to the company tax code. For the withholding tax levied on foreign companies, foreign companies can get tax exemption through their branches in Japan. Even when a foreign company operating a business through a branch in Japan decides to suspend business and transfer part or all of its assets in Japan, the above provisions still apply.