When is withholding tax deducted from an engineer's invoice?

When billing a Japanese corporation under the 'fees and remuneration' categories defined in Article 204 of the Income Tax Act. SES (quasi-mandate) and contract development are usually exempt, while technical guidance and lecture fees are subject.

What if I'm not registered as a qualified-invoice issuer?

You can leave the T-number field blank. However, if your customer is a taxable entity, they cannot claim consumption-tax credit on your invoice — most freelancers register voluntarily.

Invoice template for freelance software engineers (Japan-compliant)

Optimized for freelance engineers, SES contracts, and contract development in Japan. Full qualified-invoice (T-number) and 10.21% withholding-tax support.

TL;DR

Qualified-invoice template for freelance engineers with automatic withholding-tax handling for monthly retainers, hourly rates, and milestone billing.

使い方

Set your trade name, address, and T-number in your business profile
Add your customer (SES intermediary or direct client)
Pick this template and enter project name, period, rate, and hours
Select whether withholding tax applies based on the contract type
Preview the PDF and issue → email it directly to the customer

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無料・クレジットカード不要・月5件まで

よくある質問

When is withholding tax deducted from an engineer's invoice?: When billing a Japanese corporation under the 'fees and remuneration' categories defined in Article 204 of the Income Tax Act. SES (quasi-mandate) and contract development are usually exempt, while technical guidance and lecture fees are subject.
What if I'm not registered as a qualified-invoice issuer?: You can leave the T-number field blank. However, if your customer is a taxable entity, they cannot claim consumption-tax credit on your invoice — most freelancers register voluntarily.