Royalties from FANBOX PRINT are subject to withholding tax.
(This applies to all individual recipients, whether within or outside Japan, or when the recipient is a corporate entity outside Japan.)
Here are the current withholding tax rates.
For residents in Japan: 10.21% on royalties
Example: For 100 L-sized prints sold at 300 JPY each
Total sales: 30,000 JPY (300 JPY × 100)
Royalties: 9000 JPY (30,000 JPY × 30%)
Withholding tax: 918 JPY (9000 JPY × 10.21%)
Royalties after tax: 8082 JPY (9000 JPY - 918 JPY)
Payment amount: 7782 JPY (8082 JPY - 300 JPY bank transfer fee)
For non-residents: 20.42% on royalties
Example: For 100 L-sized prints sold at 300 JPY each
Total sales: 30,000 JPY (300 JPY × 100)
Royalties: 9000 JPY (30,000 JPY × 30%)
Withholding tax: 1837 JPY (9000 JPY × 20.42%)
Royalties after tax: 7163 JPY (9000 JPY - 1837 JPY)
Payment amount: 7163 JPY (PayPal has no transfer fee)
Please be aware that tax rates are subject to change due to legislative adjustments.