This time, we will think about the treatment of application form for income tax convention
when paying to the US LLC which has chosen a pass-through entity. The documents which need to be submitted together with application form for income tax convention
are as follows. 1. Application form income tax convention 2. List of the members of foreign company or list of the partners of entity (Form 16) 3. Attachment form for limitation on benefits article (Form 17 – US) 4. Residency certification Regarding 1 above, since LLC is a pass-through entity, the shareholders of LLC should be listed
in column 6 of the application form.
For 2 above, enter the information of LLC shareholders.
For 3 above, enter the names of LLC shareholders.
For 4 above, residency certification of the shareholders of LLC (not LLC) should be attached. In this way, when the US company (LLC) is treated as a company under Japanese tax law
and passed through as shareholders of LLC in US, the treatment of application form is different from usual,
for the purpose of clarifying who can be applicable to the tax treaty.