Calculate the withholding tax amount for fees paid to certified tax accountants, judicial scriveners, and others
This function calculates the withholding tax amount when paying remuneration or fees to individuals holding specific professional qualifications, such as certified public tax accountants, attorneys, and judicial scriveners.
| Invoice Amount | Yen |
| Consumption Tax | Yen |
| Withholding Tax Amount | Yen(Income Tax + Special Income Tax for Reconstruction) |
| Payment Amount | Yen |
- What Constitutes Remuneration Exempt from Withholding Tax?
- Withholding tax is not required if the recipient is a corporation.
- Withholding Tax Amount
- Tax accountants, attorneys, etc.
- Up to 1,000,000 yen: Payment amount × 10.21%
- Over 1,000,000 yen: (Payment Amount - 1,000,000 yen) × 20.42% + 102,100 yen
- Judicial Scrivener, Land and Building Surveyor, Maritime Agent
- (Payment Amount - 10,000) × 10.21%
- Rounding Rules
- Fractions of less than 1 yen are rounded down in calculations.
- Treatment of Consumption Tax
-
When only the total amount (including tax) is listed for fees or charges, or when it is unclear whether the amount includes tax, the amount including consumption tax is generally subject to withholding tax. However, when the fees or charges and the amount of consumption tax are clearly stated, the fees excluding consumption tax may be subject to withholding tax.
*This site assumes no responsibility whatsoever for calculation results or other information. Furthermore, we do not provide individual consultations.
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