Overseas Fellowship Div. International Program Dept.
Japan Society for the Promotion of Science (JSPS)

5-3-1 Kojimachi, Chiyoda-ku, Tokyo 102-0083, JAPAN

TEL+81-3-3263-3444, 3761, 3692

TEL+81-3-3263-3769, 3783

Pathway to University Positions in Japan
TEL+81-3-3263-3769, 3783, 3444

Postdoctoral Fellowships for Foreign Researchers

Q1. What if I am asked by the city office to submit a tax withholding slip?

A1. In Japan's tax withholding system, the employer deducts income and residence taxes from the employee's salary, and issues a withholding slip to the employee that shows the amount of tax deducted. JSPS does not retain foreign researchers as employees. Therefore, JSPS does not withhold taxes from their allowances. If you are asked to submit a tax withholding slip, you will need to explain the JSPS system. In doing so, please show your award letter from JSPS and the green JSPS Guidelines to prove that your JSPS allowances are "travel expenses", not salary, which means the allowances are except from taxes. When visiting the city office, it is recommended that you be accompanied by Japanese who can assist you with the language.

Q2. If the tax office sends me a letter of inquiry about my income tax filing, how should I fill out the documents?

A2. The important question in the documents is the one that regards whether you are self-employed or an employee. Please choose the third option, "other." Regarding the type of your income, please answer that you receive "travel expenses, which are not subject to taxation".

* If you have any other questions about taxation, please contact JISTEC for advices.