Calculate the withholding tax on manuscript fees, lecture fees, etc.

Overview

Withholding tax is required when paying manuscript fees, lecture fees, and similar payments.
However, for prize money paid to winners of contests and similar events, withholding tax is not required if the amount paid per person per 1 payment is 50,000 yen or less.

Types of Remuneration Exempt from Withholding Tax

Corporations: Withholding tax is not required.

Sole proprietors: Withholding tax is required.

Formula for calculating withholding tax

• Up to 100 ten-thousand yen: Payment amount × 10.21%


• Over 100 ten-thousand yen: (Payment amount - 100 ten-thousand yen) × 20.42% + 102,100 yen

Fractions of less than 1 yen are rounded down in the calculation.

Treatment of Consumption Tax

When only the total amount including tax is listed for remuneration or fees, or when it is unclear whether the amount includes tax, the amount including consumption tax is, in principle, subject to withholding tax. However, when the remuneration or fees and the amount of consumption tax are clearly stated, it is permissible to treat the remuneration excluding consumption tax as the amount subject to withholding tax.

*This site assumes no responsibility whatsoever for calculation results or other information. Furthermore, we do not provide individual consultations.