Withholding tax when the seller is a non-resident

This information applies to:

Sellers who are non-residents (eg. foreigners living abroad and Japanese citizens living abroad).
Buyers, both local and overseas residents, who are buying real estate in Japan from a non-resident.

If the seller of Japanese real estate is a non-resident, depending on the situation, the buyer must withhold 10.21% of the sale price and pay it t...


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