Country file · JP
Potential · mediumJapan: recover the withholding tax on your dividends
Every dividend paid from this country loses 15.315% to withholding tax at source. The tax treaty caps it at 10% for a French resident. The 5.315-point gap is not lost money: it can be claimed back — with the right forms, within the deadline.
No win, no fee · Pricing 100% public · FR / EN
Example for €10,000 of gross dividends, French tax resident, before our success fee. Indicative amounts — every claim is verified before filing.
Technical file
The numbers that matter
Both rates, the gap, the form and the time you have left: everything that decides whether a claim is worth opening.
15.315%
Statutory rate
withheld from non-residents by default
10%
Treaty rate
varies with residence — detail below
5.315 pts
Recoverable gap
5 years
Statute of limitations
from the payment date
Your deadline to act
5 years
5 years from the day after the payment date, as a general rule.
Compute my exact deadline →The procedure in practice
- Form
- Form 1 (relief) / refund claim via the paying agent
- Competent authority
- National Tax Agency (NTA)
- Online filing
- No
- Relief at source
- Yes
Relief at source prevents the over-withholding before it exists: the correct rate is applied at payment time. See the relief-at-source service →
Treaty rate by country of residence
The rate you owe depends on the treaty between this country and your country of tax residence.
- France
- 10%
- Belgium
- 10%
- Luxembourg
- 10%
- Switzerland
- 10%
- Other treaty country
- 15%
Data reviewed on 15 June 2026 · Indicative amounts — every claim is verified before filing.
Specifics
What you should know about this country
- The gap is modest (15.315% withheld vs often 10% owed for a French resident) but compounds quickly on a regularly distributing portfolio.
- The procedure runs through the Japanese paying agent and remains largely paper-based: a high-friction file that our automation absorbs, but slower than average.
- The statutory rate includes the reconstruction surtax (2.1% of the tax), hence the non-round 15.315%.
Claim documents
The documents required
What we gather with you. Most of these can be requested online or produced from your brokerage statements.
- Japanese treaty form stamped by your residence-country administration
- Evidence of the payment chain (the Japanese paying agent is a mandatory intermediary)
- Certificate of tax residence
Frequently asked
Your questions about this country
How long do I have to reclaim the withholding tax on my Japan dividends?
5 years, from the payment date. Past that point, the over-withholding is permanently lost, with no exception.
Which form do I need for Japan, and who do I file it with?
Form Form 1 (relief) / refund claim via the paying agent, filed with National Tax Agency (NTA). This administration has no e-filing option for this type of claim: filing is done by post.
Can I avoid this withholding at payment time, rather than reclaiming it afterwards?
Yes, in theory: Japan makes relief at source achievable for an individual — avoiding the entire 5.315-point gap before payment even happens. In practice it requires your broker to pass your tax status all the way to the local custodian — check with them, otherwise the full rate keeps applying regardless.
Is it worth filing a claim for Japan?
It depends on the amount: with a 5.315-point gap here, it doesn't take much in gross dividends to clear our €39 floor fee per successful claim. Below a few hundred euros of over-withholding, recovery becomes marginal once that fee is deducted. The simulator tells you in two minutes whether your case clears that bar.
Is Japan one of the countries with the most to recover?
Japan ranks 15th out of the 19 countries covered for a French tax resident, with a 5.315-point gap between the withheld rate and the treaty rate.
Resources
Go further
- Best in class12 min read
Which countries offer the best recovery potential for a French resident?
Finland, Ireland and Switzerland on top — the UK, the Netherlands and France at zero, and we say so. All 19 countries ranked by recoverable gap for an individual French resident, with each one's traps.
- Best in class7 min read
The right refund form, country by country: the reference table
Modelo 210, Form 83, NR7-R, 276 Div.-Aut., 5000/5001… The form, the authority, the window and the filing channel for all 19 covered countries — all free from the administrations, table updated with our country database.
- Best in class9 min read
Statute of limitations: how long you have to claim, ranked by country
From Canada and Portugal (only 2 years) to Austria, Sweden, Japan and Norway (5 years): claim deadlines ranked across all 19 covered countries — with both counting rules, the 31 December cliff, and the filing order that follows.
How much can you recover?
Two minutes, no sign-up: the simulator applies the rates above to your real amounts and shows our fee before you commit to anything.
No win, no fee · Pricing 100% public · FR / EN