Bloomberg Tax
Jan. 21, 2021, 5:00 AM

Japan Tax Agency Posts FAQs on Withholding Taxes for Employees Working From Home

The Japanese National Tax Agency Jan. 19 posted online FAQs on withholding taxes for employees working from home. Topics covered include: 1) the taxation of company-provided telecommunication allowances to employees; 2) the tax treatment of office supplies related to home offices; 3) the tax calculation method of business expenses by employees, including electricity and telephone charges; and 4) the documentation procedure for office rentals for employees without a work from home space. [Japan, National Tax Agency, 01/19/21]

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