10.3 The obligation to withhold social security
B – Does the employee come from a country which has a bilateral agreement with Japan?
| Yes | No |
| Pension contributions may not be required in Japan, but other social insurances may be required. Withholding may therefore still be required (see 6.1.2) | All social insurance contributions are required. Withholding must be operated (see 6.1 and 6.1.2) |
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