Am I required to complete Japanese tax forms?

If you are based in Japan, the Japanese Tax Authority does not require you to complete any tax forms. If you are based outside of Japan, you may complete Japanese tax forms in order to take advantage of any reduced withholding tax rates.

What forms am I required to complete to seek tax treaty rates for sales in Japan?

If you are based outside of Japan, the form requirements depend on where you are located:

U.S.:
Two (2) original (no photocopies) and signed Form 3s
Two (2) original (no photocopies) Form 17s
An original IRS Form 6166 Form 8802 must be completed and sent to the IRS. The IRS will, in turn, send you the Form 6166.

UK/France:
Two (2) original (no photocopies) and signed Form 3s
Two (2) original (no photocopies) Form 17s
An original Certificate of Residence, stamped by the local tax authority

All Others:
Two (2) original (no photocopies) and signed Form 3s

How do I obtain the applicable Japanese tax forms?

You can obtain Japanese tax forms in the following manner:

  1. Go to Agreements, Tax, and Banking.
  2. Access the relevant agreement(s) covering Japan.
  3. Click on the link pertaining to Japanese tax forms.
  4. On the following page, complete the forms presented online. When complete, iTunes will send you the tax forms with the information you entered populated in all copies of all forms. Follow the attached instructions to download, sign, and send the completed forms.

How do I complete the Japanese tax forms?

To help you complete the forms properly, step-by-step instructions are included with the tax forms on iTunes Connect. Follow the instructions carefully. Tips to complete the tax forms are also available for download at the top of the page where you complete the information on iTunes Connect. Once you have submitted the information on iTunes Connect, you will receive the forms to print, sign, and send to iTunes K.K.

What do I put in Section 1 of Form 3?

You do not need to complete Section 1. Apple will complete Section 1 and submit your forms to the Japan Tax Authority for approval. iTunes Connect will assist you in completing the required sections of the Japan Form 3.

What is the 'Applicable Law' and 'Effective Date' to put in Section 7 of Form 3?

You do not need to complete Section 7. Section 7 will be completed by Apple. Apple will then submit your forms to the Japan Tax Authority for approval. iTunes Connect will assist you in completing the required sections of the Japan Form 3.

The name on my Form 6166 does not match the name on the Japanese tax forms. Is this a problem?

The names on all the forms must match the name you used for your agreement(s) with Apple, or your forms will likely be rejected by the Japan Tax Authority. If the name on your Form 6166 differs from the name you accepted the agreements with, you can attempt to fill out your tax forms (Form 3/Form 17 as applicable) in a manner that addresses all names. For example, the name you used to accept your agreements, with a DBA name that matches the Form 6166 ('name per agreement' DBA 'Form 6166 name'). By following this procedure, the likelihood of the Japan Tax Authority accepting these forms increases.

Where do I send completed Japanese tax forms?

The original Japan tax forms with your original signature must be mailed to Apple. The Japan Tax Authority only accepts original documents with original signatures. Photocopies, facsimiles, emails, or electronic versions of any kind will not be accepted. Send original completed and signed Japanese tax forms to:

iTunes K.K.
c/o Apple Inc.
MS: 580-GL
12545 Riata Vista Circle
Austin, TX 78727-6524
USA

My Japanese tax forms were approved. How can I get a refund of the overpaid taxes?

Taxes withheld by iTunes K.K. are paid to the Japanese tax authorities. Any taxes withheld prior to the date your submitted tax forms were approved by the Japan Tax Authority are not eligible for a refund through Apple. You may be able to seek a refund directly from the Japanese government. If you cannot get a refund, U.S. entities may be able to credit or deduct this on your U.S. tax return. Consult your tax adviser regarding your specific situation. 

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