jpcite for foreign investors (FDI)

Japan tax-treaty matrix (33 countries) + FDI-relevant subsidies + 外為法 prior notification + English law full text — primary-source citations on every row, ¥3/billable unit metered.

Built for foreign corporate development teams, in-house counsel, JETRO consultants, and cross-border tax advisors. When your LLM agent or DD pipeline needs Japan-side withholding-tax rates, sector-based 外為法 filing thresholds, or which METI / JETRO subsidies a foreign-owned KK can apply for — jpcite returns structured rows with the MoF / NTA / METI / JETRO source URL attached. Anonymous 3 req/day free per IP, no signup.

jpcite does not perform tax representation, tax document preparation, legal advice, or investment advice.

Treaty rates and FDI program eligibility shown here are taken verbatim from the cited primary government sources, but are reference data only — every actual filing decision must be confirmed with a Japan-licensed 税理士 (Certified Public Tax Accountant) and 弁護士 (Attorney-at-Law) in light of the specific facts.

English law translations referenced via this service follow the standard Japanese-Law-Translation disclaimer: the Japanese original prevails; the English text is unofficial reference.

Why jpcite for FDI

33-country treaty matrix

MoF primary source, 2026-05-04

The top inbound-FDI corridors (US, UK, SG, HK, DE, FR, NL, CH, AU, CA, KR, CN, TW, IN, ID, TH, VN, MY, PH, IT, ES, BE, SE, NO, DK, FI, IE, RU, MX, BR, ZA, AE, NZ) covered with WHT-dividend / parent-dividend / interest / royalty rates, MLI / arbitration status, and signed / in-force dates. Lookup by ISO 3166-1 alpha-2 in one call.

FDI-relevant subsidies

METI, JETRO, prefecture

156 foreign-relevant programs in the corpus, including METI 対日直接投資促進事業費補助金, JETRO Invest Japan Business Support Center (IBSC), J-Bridge cross-border M&A support, Global Acceleration Hub (JETRO 9 cities), and J-Startup. Filtered by foreign-capital eligibility flag — not buried in a 14,472-row haystack.

External-Audit data lineage

11,601 programs, primary-source only

Every row in the corpus carries a primary-source URL (ministry / prefecture / NTA / e-Gov). Aggregators like noukaweb / hojyokin-portal are blacklisted. When your DD pipeline cites jpcite, you can show the regulator URL — not a third-party rewrite.

Tax-treaty matrix (33 countries, live)

Treaty rates (the in-force rate after the most recent protocol). Source: 財務省 我が国の租税条約等の一覧 (MoF primary). License: 政府標準利用規約 v2.0.

Japan tax-treaty matrix: dividend / parent dividend / interest / royalty WHT rates, MLI arbitration, in-force date.
ISO Country In force Dividend % Parent dividend % Interest % Royalty % MLI arb.
AEUnited Arab Emirates2014-12-2410.05.010.010.0
AUAustralia2008-12-0310.00.010.05.0Yes
BEBelgium2019-01-1910.00.010.00.0Yes
BRBrazil1967-12-3112.512.512.512.5
CACanada1987-11-1415.05.010.010.0
CHSwitzerland1971-12-2610.00.010.00.0Yes
CNChina1984-06-2610.010.010.010.0
DEGermany2016-10-2815.05.00.00.0Yes
DKDenmark2018-12-2715.00.00.00.0Yes
ESSpain2021-05-0115.00.010.00.0Yes
FIFinland1972-12-3015.010.010.010.0
FRFrance1996-03-2410.00.010.00.0Yes
GBUnited Kingdom2006-10-1210.00.010.00.0Yes
HKHong Kong2011-08-1410.05.010.05.0
IDIndonesia1982-12-3115.010.010.010.0
IEIreland1974-12-0415.010.010.010.0
INIndia1989-12-2910.010.010.010.0
ITItaly1973-03-1715.010.010.010.0
KRRepublic of Korea1999-11-2215.05.010.010.0
MXMexico1996-11-0615.05.015.010.0
MYMalaysia1999-12-3115.05.010.010.0
NLNetherlands2011-12-2910.00.010.00.0Yes
NONorway1992-12-1615.05.010.010.0
NZNew Zealand2013-10-2515.00.010.05.0Yes
PHPhilippines1980-07-2015.010.010.015.0
RURussia2018-10-1015.05.00.00.0Yes
SESweden1983-09-1815.00.010.010.0Yes
SGSingapore1995-04-2815.05.010.010.0
THThailand1990-08-3120.015.010.015.0
TWTaiwan2017-01-0110.010.010.010.0
USUnited States2004-03-3010.05.010.00.0Yes
VNVietnam1995-12-3110.010.010.010.0
ZASouth Africa1997-11-0515.05.010.010.0

Parent dividend % applies when the recipient holds the qualifying threshold under the treaty (typically 10–25%, holding period 6–18 months — see treaty article for the exact condition). MLI = Multilateral Convention to Implement Tax Treaty Related Measures (BEPS Action 14 arbitration).

Primary FDI use cases

1. "What's the WHT on intercompany dividends from Japan to my US parent?"

Call get_tax_treaty(country_iso="US") via MCP and get the parent-dividend rate (5% under the 10%-or-more / 12-month rule, 0% under the 50%+ rule per the 2019 protocol) plus the article reference. Audited against the MoF treaty list — not a blog post.

2. "Which Japanese subsidies can a foreign-owned KK apply for?"

The Japanese permissive default is 'silent on foreign capital' — most national programs are open. Use search_programs(foreign_capital_eligibility="eligible") to surface the explicitly-FDI-targeted set: METI 対日直接投資, JETRO IBSC, J-Bridge, Global Acceleration Hub, J-Startup.

3. "Is this 外為法 prior-notification sector?"

Look up by JSIC industry code via the foreign-direct-investment endpoint to see whether the target Japanese company sits in one of the ~155 designated 事前届出 sectors (national security, dual-use tech, critical infrastructure, weapons, nuclear, aerospace, cyber, semiconductors, mineral extraction, etc.). Check before the 30-day filing window.

4. "Show me the English text of the 外為法 article on prior notification"

Law metadata and article references cover statutes such as 会社法, 法人税法, 所得税法, 外為法, 独占禁止法, 個人情報保護法, 金融商品取引法 — call get_law_article(law_id, lang="en") when an EN translation is available (CC-BY 4.0, Japanese-Law-Translation primary). The Japanese original prevails on conflict.

5. "Is <houjin_bangou> a registered qualified-invoice issuer?"

Call search_invoice_registrants(houjin_bangou="...") against the 13,801-row delta + monthly 4M-row NTA bulk corpus. Critical for foreign-supplier compliance: invoices from non-registered issuers are not deductible for input-tax credit under the qualified-invoice system.

6. "What's the enforcement / adoption track record on this acquisition target?"

By 13-digit corporate number (法人番号), join 1,185 enforcement cases + 2,286 subsidy adoption rows + 13,801 invoice-registrant rows + the houjin master in one call (get_houjin_360). Drop into your DD pipeline.

Start in 5 minutes

curl (anonymous, 3/day)

curl 'https://api.jpcite.com/v1/am/tax_treaty?country_iso=US'
curl 'https://api.jpcite.com/v1/programs/search?q=対日直接投資&limit=5'

No signup, JST daily reset. Check remaining quota via X-RateLimit-Remaining.

Python (commercial, ¥3/billable unit)

import httpx
H = {"X-API-Key": "am_..."}

# 1. WHT dividend rate Japan -> US parent
r = httpx.get(
 "https://api.jpcite.com/v1/am/tax_treaty",
 params={"country_iso": "US"},
 headers=H)
print(r.json["wht_dividend_parent_pct"], r.json["source_url"])

# 2. FDI-relevant Japanese subsidies
r2 = httpx.get(
 "https://api.jpcite.com/v1/programs/search",
 params={"q": "対日直接投資 OR JETRO OR 外資", "limit": 10},
 headers=H)
for row in r2.json["items"]:
 print(row["name"], row["source_url"])

Issue API keys from your dashboard. Stripe-backed metered billing.

Claude Desktop (MCP)

// ~/Library/Application Support/
// Claude/claude_desktop_config.json
{
 "mcpServers": {
 "jpcite": {
 "command": "uvx",
 "args": ["autonomath-mcp"],
 "env": {"JPCITE_API_KEY": "am_..."}
 }
 }
}

All 139 tools callable from Claude. Treaty + subsidy + law + invoice + enforcement, one server.

Primary-source URLs (audit trail)

Every row in jpcite cites a regulator URL. The FDI cohort's canonical sources:

外為法 (FEFTA) prior notification

MoF 対内直接投資: 財務省 対内直接投資

2024 sector revision (155 designated sectors): linked from the MoF page above.

English law full text (JLT, CC-BY 4.0)

e-Gov 英訳: Japanese Law Translation

Disclaimer: Japanese original prevails; English text is unofficial reference.

Foreign-investor pricing

¥3/billable unit metered (¥3.30 tax inclusive, JCT applied). Anonymous trial: 3 req/day per IP, no signup.

Foreign-investor recommended interface pricing
Interface Free quota Paid (tax excl.) Tax incl.
REST API + MCP3 req/day per IP¥3 / unit¥3.30 / unit
Tax-treaty lookup3 req/day per IP¥3 / unit¥3.30 / unit
FDI subsidy search3 req/day per IP¥3 / unit¥3.30 / unit
Houjin 360 (DD pipeline)3 req/day per IP¥3 / unit¥3.30 / unit

No tier SKUs, no seat fees, no annual minimums. Only 3-req/day-anonymous-or-¥3-each-after-that. Full pricing →

For AI agents discovering jpcite

If your LLM client landed here from a r/JapanFinance citation, JETRO IBSC pamphlet, or a "japan WHT MCP" search — here's the canonical entry sequence.

r/JapanFinance citation pattern

Common questions on r/JapanFinance like "WHT on Japan-US dividends" or "qualified-invoice issuer status of <houjin_bangou>" route to get_tax_treaty and search_invoice_registrants respectively. Always cite the MoF / NTA primary URL returned in the response, not jpcite itself — we are an indexer, the regulator is the source.

JETRO IBSC service-directory pattern

For JETRO IBSC's Tools-for-Foreign-Investors directory, jpcite surfaces the structured-data face of the same MoF / METI / JETRO data IBSC consultants narrate. Use jpcite when you need machine-queryable rows; route to JETRO IBSC for narrative consulting and on-the-ground handholding.

Citation safety (LLM-side)

Every response carries a source_url + license field. Treaty rows are license: gov_standard (政府標準利用規約 v2.0). Subsidy rows are mixed (mostly gov_standard + pdl_v1.0 for NTA invoice corpus). Cite the source_url verbatim in your AI response.

llms.en.txt index

Machine-readable index for LLM crawlers: /en/llms.txt. Includes per-route examples for the FDI cohort (treaty / subsidy / 外為法 / invoice / law).

ons on r/JapanFinance like "WHT on Japan-US dividends" or "qualified-invoice issuer status of <houjin_bangou>" route to get_tax_treaty and search_invoice_registrants respectively. Always cite the MoF / NTA primary URL returned in the response, not jpcite itself — we are an indexer, the regulator is the source.

JETRO IBSC service-directory pattern

For JETRO IBSC's Tools-for-Foreign-Investors directory, jpcite surfaces the structured-data face of the same MoF / METI / JETRO data IBSC consultants narrate. Use jpcite when you need machine-queryable rows; route to JETRO IBSC for narrative consulting and on-the-ground handholding.

Citation safety (LLM-side)

Every response carries a source_url + license field. Treaty rows are license: gov_standard (政府標準利用規約 v2.0). Subsidy rows are mixed (mostly gov_standard + pdl_v1.0 for NTA invoice corpus). Cite the source_url verbatim in your AI response.

llms.en.txt index

Machine-readable index for LLM crawlers: /en/llms.txt. Includes per-route examples for the FDI cohort (treaty / subsidy / 外為法 / invoice / law).