○On first purchase
■ Who submits
Nonresident individuals, etc., upon first purchase
■ Document to submit
Application Form for Withholding Tax Exemption
■ When to submit
When the applicant first intends to be exempt from taxation
■ Where to submit
A qualified foreign intermediary or specified book-entry transfer institution, etc.
■ Verification documents
The following documents must be presented on submission
Documents published or issued by government offices, or other documents similar thereto
* 1 These documents are limited to those created no more than six months before the date of presentation, and which state the name, etc., and address, etc., of the nonresident individual, etc.
* 2 If the applicant is the trustee of a qualified foreign securities investment trust without corporate status, the prospectus of the entrusted qualified foreign securities investment trust or any other document similar thereto must be attached, in addition to these documents.
■ Exception
There are cases where the Application Form for Withholding Tax Exemption need not be submitted if a specified book-entry transfer institution, etc., has already submitted special case documents.
■ Form Completion Guide
・ Sections to be completed by nonresident individuals, etc.
① Date
② Name of tax office with jurisdiction over specified book-entry transfer institution, etc.
③ Address of nonresident individual, etc.
④ Name of nonresident individual, etc.
⑤ Name of qualified foreign securities investment trust
⑥ Name and address of specified book-entry transfer institution, etc., (when applied for not via a qualified foreign intermediary) or qualified foreign intermediary, or qualified account management institution, etc.
⑦ Name and address of tax agent: Leave blank if there is no tax agent
⑧ Qualified foreign securities investment trusts: Place of formation, country or region where public offering was made
・ Sections to be completed by qualified foreign intermediaries, etc.
A Signature of qualified foreign intermediary and date of receipt
B Name of ID document used by qualified foreign intermediary to identify applicant
C Date of receipt by specified book-entry transfer institution, etc.
・ Sections to be completed by specified book-entry transfer institution, etc.
a. Name and address of specified book-entry transfer institution, etc., (when applied for via a qualified foreign intermediary)
(Attachment 1-1 Example of completion by a nonresident individual, etc.)
* This form was created by the Japan Securities Dealers Association.
* These examples of completed forms are merely meant as illustrations. Please consult your financial institution for full details on how to complete the form.
(Attachment 1-2 Example of completion by a qualified foreign securities investment trust)
* This form was created by the Japan Securities Dealers Association.
* These examples of completed forms are merely meant as illustrations. Please consult your financial institution for full details on how to complete the form.
(Attachment 1-3 Example of completion by a pension fund)
* This form was created by the Japan Securities Dealers Association.
* These examples of completed forms are merely meant as illustrations. Please consult your financial institution for full details on how to complete the form.
