This article explains the structure of the system. Tax rates and declaration methods vary depending on individual circumstances and the tax system of each year. Always confirm with your brokerage firm or tax advisor before filing your actual tax return.
When a Japanese resident receives dividends from a Korean company, it is first subject to withholding tax in Korea. If the Japan-Korea Tax Treaty applies, the treaty's limited tax rate will be applied. This means that by the time the amount is deposited into your securities account, it has already been taxed once.
Japanese residents are also subject to Japanese income tax on dividends earned abroad. Since this results in double taxation, there is an adjustment mechanism called foreign tax credit. By declaring the taxes paid in a foreign country on your final tax return, you can deduct a certain amount from your Japanese tax liability.
It is important to note that the foreign tax credit is not applied automatically. It only becomes effective when you file your final tax return. If you assume that nothing needs to be done because taxes have already been withheld, you will lose the ability to recover the amount withheld in Korea.
A common point of confusion is the distinction between dividends and capital gains. Dividend income is processed through the flow described above, but capital gains from sales follow a completely different route. In Korea, the taxation treatment of capital gains from trading listed stocks for general individual investors differs from that in Japan, and in Japan, it is subject to separate taxation as capital gains from foreign stocks. Do not stop after processing only one of them.
And do not forget about currency exchange. Korean stocks are traded in KRW. The difference in exchange rates between the time of purchase and sale also affects profits and losses. Even if stock prices remain flat, a weaker KRW can lead to losses when converted to JPY. Please check your securities company's annual trading report for the basis of JPY conversion at the time of declaration.
The practical checklist includes three points: annually retain the annual trading report and foreign income tax documents issued by your securities company, ensure that the foreign tax credit is a prerequisite for filing your final tax return, and distinguish between dividends and capital gains.この記事は制度の構造を説明するものです。税率や申告方法は個人の状況と各年度の税制によって変わります。実際の申告前に必ず取引証券会社または税理士に確認してください。
韓国企業の配当を日本の居住者が受け取る場合、まず韓国側で源泉徴収されます。日韓租税条約が適用される場合、条約上の限度税率が適用されます。つまり証券口座に入金される時点で、すでに一度課税された後の金額です。
日本の居住者は国外で得た配当も日本の所得税の対象です。ここで二重課税になるため、外国税額控除という調整のしくみがあります。確定申告で外国で納めた税額を申告することで、日本の税額から一定の範囲で差し引けます。
重要なのは、外国税額控除は自動では適用されないことです。確定申告をして初めて効きます。源泉徴収されているから何もしなくていいと考えると、韓国で引かれた分がそのまま取り戻せなくなります。
混同が非常に多いのが配当と譲渡益の区別です。配当所得は上記の流れで処理されますが、売却して得た譲渡益は全く別のルートです。韓国側では一般的な個人投資家の上場株式売買益に対する課税の扱いが日本と異なり、日本側では国外株式の譲渡益として申告分離課税の対象になります。片方だけ処理して終わりにしないでください。
そして為替の扱いを忘れないでください。韓国株はウォン建てです。購入時と売却時の為替レートの差も損益に影響します。株価が横ばいでもウォン安が進めば円換算では損失になり得ます。申告時の円換算基準は証券会社の年間取引報告書を確認してください。
実務チェックリストとしては、証券会社が発行する年間取引報告書と外国所得税の資料を毎年保管すること、外国税額控除は確定申告が前提であること、配当と譲渡益を分けて把握することの三点です。
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