When payment for invitation travel expenses is disbursed, withholding tax will be imposed depending on “whether or not an honorarium is paid,” “whether or not there is an invoice or receipt for expenses incurred,” and “details of the invitation.”
The tab to be selected from the “出張” (business trip) application (parent application) will differ depending on whether withholding tax is required or not.
The flowchart below shows a general outline of the criteria. For details, please contact the Human Resources & Administrative Affairs Office of your affiliated campus.
*As advised by the tax accountant, starting from FY2025, “① Payment based on invoice/receipt” will be changed to “Enter as travel expenses (income withholding tax not required)” regardless of the name of the addressee.