Understanding Japanese App Store Withholding →
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David Smith:
The Japanese government requires that Apple withhold 20% of your profits from App Store sales unless you have filed forms demonstrating that you are a foreign company and taxable there instead. The forms are a bit complex and the process a bit cumbersome, but unless you complete it 20% of whatever you make in Japan is taken and not returned.
If you sell on the App Store, read this.
