Double taxation occurring in U.S. stock dividends
。idends of U.S. stocks generally include the following:
| Stage | 内容 |
|---|---|
| United States | Locally sourced |
| Japanese | されるidend tax in Japan |
| Contact Us | Foreign tax deduction may be used |
In the sense of the investor, it seems that the same dividend is taxed twice.
Foreign Tax Deduction
Foreign tax deduction is a system that deducts a certain amount from the Japanese tax amount for the income taxed abroad.
In the U.S. stock dividend, you may be able to adjust the tax drawn in a foreign country with the Japanese tax return. However, there is a limit to the amount that can be deducted.
In other words, it is not a system to return the full amount of tax drawn in the US.
Pay attention to the deduction limit
The deduction limit is determined based on the amount of income tax and foreign income.
Therefore, the following people need to be careful.
| Case | Notes |
|---|---|
| Less income tax | may not be deducted |
| Many foreign stock dividends | Possibility to draw a limit |
| U.S. shares held in Nを | Even if the Japanese side is taxed, foreign tax may remain |
In N。, Japanese tax is not taxable, but it is not always zero to the tax im。 in foreign countries.
ation before the final declaration
The materials you want to confirm are as follows:
| 資料 | ation |
|---|---|
| Annual Report | Foreign tax, dividend, domestic tax collection |
| idend Payment Notice | Tax per dividend |
| Stock Information | Account category and currency conversion |
As the name is different by the securities company, check the foreign income tax amount and foreign stock dividend column.
- U.S. share dividends may result in double taxation of foreign tax and Japanese tax
- It may be possible to adjust with foreign tax deduction
- There is a limit on the deduction amount and it is not limited to returning the full amount.
- Nが may leave foreign tax
When viewing the dividend yield of U.S. shares, it is important to think not only with surface yield, but also by handing after deducting foreign and domestic tax.
出典
This article is based on information about foreign tax deductions and dividend income.
- Date: 2026-05-23