By the tax reform in 2021, the non-residents are permitted to submit the application form for the tax treaty by electromagnetic method under certain conditions in Japan.

This is to solve the delay of submitting the application form/Residency Certification caused by delay of international mail due to Covid-19.

 The National Tax Agency released the ‘FAQs about the submission of the application form for tax treaty by electromagnetic method.

 The application form has been changed accordingly.  The below is the new form.

 https://www.nta.go.jp/english/taxes/withholing/tax_convention.htm