Last updated 2026-06-27
Form 250 — Application for Treaty-Based Relief (Japan)
Form 250 — Application for Treaty-Based Relief (Japan) is the Japan form for reclaiming over-withheld dividend tax above your treaty rate. It is filed via the Japanese withholding agent / tax office, issued by the National Tax Agency (NTA). The deadline is per the applicable treaty. You will need a certificate of tax residence and your dividend vouchers.
What is Form 250 — Application for Treaty-Based Relief (Japan)?
Form 250 — Application for Treaty-Based Relief (Japan) is used to claim a Japan withholding tax refund. Japan withholds 20.3% on dividends paid to non-residents; treaty-country investors can recover the excess above their treaty rate. See the full Japan withholding tax guide.
How to file Form 250 — Application for Treaty-Based Relief (Japan)
- 1
Confirm your eligibility
Use Form 250 — Application for Treaty-Based Relief (Japan) if you received Japan income that was withheld above the rate due under your tax treaty.
- 2
Gather your documents
Obtain a certificate of tax residence from your home country and your dividend vouchers showing the gross amount and tax withheld.
- 3
Complete Form 250 — Application for Treaty-Based Relief (Japan)
Fill in the form with your income and tax-withheld figures. Tax Reclaim can pre-fill it from your dividend data.
- 4
Submit before the deadline
File via the Japanese withholding agent / tax office. Deadline: per the applicable treaty.
Frequently asked questions
Is Form 250 — Application for Treaty-Based Relief (Japan) an official form I can file directly?
Yes — this fills the official template. Sign it and submit it as-is via the Japanese withholding agent / tax office.
What is the deadline for Form 250 — Application for Treaty-Based Relief (Japan)?
per the applicable treaty. Missing the deadline means the over-withheld tax is permanently lost.
Do I need a certificate of tax residence?
Yes. The National Tax Agency (NTA) requires a certificate of tax residence from your home country to grant the reduced treaty rate.
Generate Form 250 — Application for Treaty-Based Relief (Japan) pre-filled
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