After transferring to IBSJ account, which taxes will be applied to the dividends from foreign stocks?
In general, U.S. stocks dividends will be subject to withholding tax in the U.S. at the rate of 10% based on the Japan-U.S. tax treaty, and an income tax of 15.315% (plus an additional 5% inhabitant tax for Japanese residents ) will be withheld in Japan on the remaining amount. With respect to foreign stocks other than U.S. stocks, taxes on dividends will be withheld locally at the maximum rate, and an income tax of 15.315% (plus an additional 5% inhabitant tax for Japanese residents ) will be withheld in Japan on the remaining amount.