PRP26.9_Appendix_enja_20210401

Appendix_FY2021 rev.

PRP26.9 Appendix Table Honorarium, unit price, gratification, compensation etc. list
<Honorarium>Type of honorarium

No.

ContentsUnit

Upper limit
amount (yen)Tax rate & Tax amount

Category ofIncome

Applicable clause in income
tax law etc.

Consum Tax on related travel
ption tax
expenseRemarks

AnnualResident: See Monthly amount table "Otsu" column
500,000
Non-resident: 500,000x20.42%=102,100Yen

ExecutiveArticle 28
salary (Salary Article 161 Clause 8income)Tax answer No. 1929

Nontaxable

1 timeAssumed Travel 1day, Attendance 3 days, Travel 1 day in total of 5days:
80,000Yen/day
400,000
Resident: See Daily amount table "Otsu" column
Non-resident: 400,000x20.42%=81,680Yen

Article 185 Clause 1-2 "He"Executive(Daily table: "Otsu" column)
salary (SalaryArticle 161 Clause 8income)Tax answer No. 1929

Nontaxable

3Meeting attendance honorarium for BOG
BOG meeting attendance
members
by tele-conference(Attendance by teleconference)

1 timeResident: See Daily amount table "Otsu" column
80,000Non-resident: 80,000x20.42%=16,336Yen

Article 185 Clause 1-2 "He"Executive(Daily table: "Otsu" column)
salary (SalaryArticle 161 Clause 8income)Tax answer No. 1929

Nontaxable-

This is applied when the meeting itself is organized as teleconference.

4

Annual honorarium

Annual

40,000Nontaxable-Daily consultation and communication fees are included
here.

1 timeAssumed in total 2 days for Travel & Attendance: 20,000Yen/day
40,000 Resident: See Daily amount table "Otsu" column
Non-resident: 40,000x20.42%=8,168Yen

Article 185 Clause 1-2 "He"Salary income (Daily table: "Otsu" column)Article 161 Clause 8

Nontaxable

6BOC meeting attendance Meeting attendance honorarium for BOC members
by tele-conference(Attendance by teleconference)

1 timeResident: See Daily amount table "Otsu" column
20,000Non-resident: Tax withholding not required for services provided outside of Japan

Article 185 Clause 1-2 "He"Salary income (Daily table: "Otsu" column)
Article 161 Clause 8

Nontaxable

7Contract ReviewCommittee

1 time50,000Resident: See Daily amount table "Otsu" column
Non-resident: 50,000x20.42%=10,210Yen

Article 185 Clause 1-2 "He"Salary income (Daily table: "Otsu" column)
Article 161 Clause 8

Nontaxable

Tax exempt(Income tax basicnotice9-5)

1 timeResident: See Daily amount table "Otsu" column
40,000Non-resident: 40,000x20.42%=8,168Yen

Article 185 Clause 1-2 "He"Salary income (Daily table: "Otsu" column)
Article 161 Clause 8

Nontaxable

Tax exempt(Income tax basicnotice9-5)

Human subjects committee, animal care & use committee, radiation
safety committee, committee's facility inspection etc.
Applicable to external experts who conduct equivalent work by OIST'srequest.

AnnualMember120,000
Resident: See Monthly amount table "Otsu" column
Chair
170,000

Article 185 Clause 1-2 "He"NonSalary income (Monthly table: "Otsu" column)
taxableArticle 161 Clause 8

Tax exempt(Income tax basicnotice9-5)

Includes phone and email consultation fees, communication expenses,written and expedited review fees, and gas and toll expenses inOkinawa. Transportation expenses (except for personal vehicle) will beprovided/reimbursed separately.
Applicable to external experts who conduct equivalent work by OIST'srequest.

1 timeResident: See Daily amount table "Otsu" column
30,000Non-resident: 30,000x20.42%=6,126Yen

Article 185 Clause 1-2 "He"Salary income (Daily table: "Otsu" column)
Article 161 Clause 8

Nontaxable

Tax exempt(Income tax basicnotice9-5)

Article 185 Clause 1-2 "He"Salary income (Daily table: "Otsu" column)
Article 161 Clause 8

Nontaxable

Tax exempt(Income tax basicnotice9-5)

Tenure Review, Promotion Review, etc.

Research Unit Review, etc.

1

Annual honorarium

2

Meeting attendance honorarium for BOG
BOG meeting attendance
members

5

BOGBOC

Annual honorarium for BOG members

Annual honorarium for BOC members

BOC meeting attendance Meeting attendance honorarium for BOC members

Meeting attendance honorarium for Contract
Review Committee
Meeting attendance honorarium for Institutional
Review Committee

8A
Institutional ReviewCommittee

Annual honorarium for Institutional ReviewCommittee

8B

910

11Resident: See Monthly amount table "Otsu" column
Non-resident: Tax withholding not required for services provided outside of Japan

Salary income

Article 28
Article 161 Clause 8-

Do not need towithhold tax

Do not need towithhold tax-Proposal Examination
Committee

Meeting attendance honorarium for Proposal
Examination Committee

Faculty Review

Review the contract renewal of faculty byattending meetings (including telephone, e-mail,web, etc.) or document review

1 timeResident: See Daily amount table "Otsu" column
50,000 Non-resident: 50,000x20.42%=10,210Yen
Non-resident: Tax withholding not required for services provided outside of Japan

Review the research funds renewal of research
unit by attending meetings (inclulding telephone,e-mail, web, etc.) or document review

1 timeResident: See Daily amount table "Otsu" column
200,000 Non-resident: 200,000x20.42%=40,840Yen
Non-resident: Tax withholding not required for services provided outside of Japan

Article 185 Clause 1-2 "He"Salary income (Daily table: "Otsu" column)
Article 161 Clause 8

Nontaxable

Tax exempt(Income tax basicnotice9-5)

1 timeResident: See Daily amount table "Otsu" column
50,000Non-resident: 50,000x20.42%=10,210Yen

Article 185 Clause 1-2 "He"Salary income (Daily table: "Otsu" column)
Article 161 Clause 8

Nontaxable

Tax exempt(Income tax basicnotice9-5)

Honorarium
for review Research Unit Review

Daily consultation and communication fees are included
here.

This is not applied when the members attend the meeting by
the tele-conference.

This is not applied when the members attend the meeting by
the tele-conference.
This is applied when the meeting itself is organized as teleconference.

12

External Examiner for
Thesis Proposal orThesis

13

Review of materials andsubmission of comments Submit a review of materials and opinion(absence from adocuments in stead of attending a committee
committee meeting)

1 time10,000Resident: See Daily amount table "Otsu" column
Non-resident: Tax withholding not required for services provided outside of Japan

Article 185 Clause 1-2 "He"Salary income (Daily table: "Otsu" column)
Article 161 Clause 8

Nontaxable

Tax exempt(Income tax basicnotice9-5)

14Written Review and
Expedited Review

Provide necessary review by a phone or e-mailinstead of attending a committee

1 time10,000Resident: See Daily amount table "Otsu" column
Non-resident: Tax withholding not required for services provided outside of Japan

Article 185 Clause 1-2 "He"Salary income (Daily table: "Otsu" column)
Article 161 Clause 8

Nontaxable

Tax exempt(Income tax basic
notice9-5)

15A

Grant Facilitator (onsite)

Review and advise in discussion with the applicant
about external funding applications such as
KAKENHI

1 timeResident: See Daily amount table "Otsu" column
30,000Non-resident: 30,000x20.42%=6,126Yen

Article 185 Clause 1-2 "He"Salary income (Daily table: "Otsu" column)
Article 161 Clause 8

Nontaxable

Tax exempt(Income tax basic
notice9-5)

Request examination of several applications at one time

15B

Grant Facilitator (offsite)

Review and advise in documents about externalfunding applications such as KAKENHI

1 time20,000Article 185 Clause 1-2 "He"Salary income (Daily table: "Otsu" column)
Article 161 Clause 8

Nontaxable

Tax exempt(Income tax basicnotice9-5)

Request examination of several applications at one time

Oral examination of student's thesis proposal orthesis and submit a report

Resident: See Daily amount table "Otsu" column
Non-resident: Tax withholding not required for services provided outside of Japan
1

Provided in case a committee member can not attend themeeting, etc.

PRP26.9_Appendix_enja_20210401No.

1617

Appendix_FY2021 rev.

Type of honorarium

Industrialdoctor

Industrial doctor

Honorarium for industrial doctor

Unit

1 monthUpper limit
amount (yen)Tax rate & Tax amount

100,000 Resident: See Monthly amount table "Otsu" column

Category ofIncomeApplicable clause in income
tax law etc.

Salary income Article 185 2 "i"Allowance for visiting professor for their
participation of OIST's research projects,
attendance of research meetings, preparation ofmaterials, technical advice on research etc.

1 month See remarks

Special speech

Honorarium for seminars or equivalent lectures byCertified public accountant, Company Presidents,Emeritus professors, etc.

1 timeResident: 10.21%
100,000 Non-resident: 20.42%(When tax waiver based on the tax treaty is applied: 0%)Compensation Article 204 Clause 1-1
and fees etc. Article 161 Clause 2General speech

Honorarium for guest speakers at workshops,seminars and lectures for their general lecture

1 timeResident: 10.21%
30,000 Non-resident: 20.42%(When tax waiver based on the tax treaty is applied: 0%)

Honorarium for demonstration of experiment
and/or practical trainings

1 timePerformance

Honorarium for the dance/music performance at
an occasion such as entrance ceremony of students(e.g. Ryukyu dance)

Performance (Students)

Allowance for Allowance for visiting
visiting
professor (Professorprofessor level)

18

Contents

Resident: See Monthly amount table "Otsu" column
Non-resident: 20.42%

Consum Tax on related travel
ption tax
expense
Nontaxable

Article 185 Clause 1-2 "i"NonSalary income (Monthly table: "Otsu" column)
taxableArticle 161 Clause 8-Tax exempt(Income tax basicnotice9-5)

20

Demonstratio
Demonstration &n & practicalpractical trainings
trainings

21
Honorarium
forperformance
22232425

ResearchResearch participants
participants

The amount should be set based on the contents of work,
career and background of the person and approved in thekessai. Withholding amount varies based on the amount ofhonorarium

Certified public accountant, Company Presidents, Emeritus
professors, Special speakers approved by the president, etc.

Compensation Article 204 Clause 1-1
and fees etc. Article 161 Clause 2

Taxable Need to withhold tax

Workshop or seminar lecturer*note1: per diem can be added*note2: if working longer than standard, up to 20,000 yen
can be added upon budget supervisor's approval.

Resident: 10.21%
30,000 Non-resident: 20.42%(When tax waiver based on the tax treaty is applied: 0%)Compensation Article 204 Clause 1-1
and fees etc. Article 161 Clause 2

Taxable Need to withhold tax

1 timeResident: 10.21%
52,000 Non-resident: 20.42%(When tax waiver based on the tax treaty is applied: 0%)Compensation Article 204 Clause 1-1
and fees etc. Article 161 Clause 2

Taxable Need to withhold tax

Tax withholding not required when OIST requestperformance to an association or group and pay the allmembers honorarium to their leader

Honorarium for the dance/music performance by
student performers at an occasion such as entrance
ceremony of students (e.g. Ryukyu dance)

1 timeResident: 10.21%
12,000 Non-resident: 20.42%(When tax waiver based on the tax treaty is applied: 0%)Compensation Article 204 Clause 1-1
and fees etc. Article 161 Clause 2

Taxable Need to withhold tax

Tax withholding not required when OIST request
performance to an association or group and pay the allmembers honorarium to their leader

Honorarium for research participants in return for
their cooperation

1 hour

1,600

Tax withholding not required (No applicable items inArticle 204 Clause 1)-

N/A

TaxableDo not need towithhold tax

1 hour

1,600

Tax withholding not required (No applicable items in
Article 204 Clause 1)-

N/A

TaxableDo not need towithhold tax

1 timeSee remarks

Tax withholding not required (No applicable items in
Article 204 Clause 1)-

N/A

TaxableDo not need towithhold tax

Participation
Honorarium for the participation for the economic
Honorarium remuneration
experimentsfor
economic
experiments Achievement remunerationHonorarium for the achievement at the economic
experiments

26

The standard number of visit is once per month. For
additional visits, additional honorarium defined by individul
contract may be paid.

Taxable Need to withhold tax

Honorarium
for speech
19Remarks

Should stay within the approximately same amount as
participation remuneration

Blood collection annualhonorarium

Blood sampling from volunteers to clinics for
OIST research

Annual

10,000

Tax withholding not required (No applicable items inArticle 204 Clause 1)-N/A

Taxable-Need to submit a copy of contract upon application andpayment

Blood collection (eachtime)

Blood sampling from volunteers to clinics for
OIST research

1 time

1,000

Tax withholding not required (No applicable items inArticle 204 Clause 1)-

N/A

Taxable-Need to submit a copy of contract upon application andpayment

Nontaxable-

If "Application for exemption for dependents, etc." is not submitted
and exemption for working student is not applied → (tax answer
No.2514)①If employed continuously less than 2 months: Daily table "Hei"column②If employed continuously more than 2 months: Daily table "Otsu"
column*If employed continuously more than 2 months, it will be paid as"Salary" by HR--

Prior approval of VPFM is necessary

Bloodcollection
2728

29

Honorariumfor
Part time work (byprovision of Students etc.)
basic labor

OthersNone of the above

Honorarium for the provision of basic labor suchas material collections, reception work for events
etc. (Basic labor within 2 months)

None of the above

If "application for exemption for dependents, etc." is submitted
Exemption for working student is applied → Amount in Monthly amount table or
1,600
Daily amount table's "Kou" column, Number of dependent "1" (Non-taxable whenthe monthly salary is below 119,000Yen or daily salary is below 4,000yen)

1 hour---"How to count the number ofSalary income dependent" in withholding taxtable-*Please use "Honorarium" menu of ERP to proceed with payment.
*If it is not listed in this table, please follow the procedures below.
1. If it is used multiple times in the future, it should be applied with the form "Creation of a New Honorarium Category."
2. If it is a one-off case, it should correspond to "Others" and require an approval by VPFM.
*When OIST pays travel expenses (ticket fee, accommodation) directly to travel agencies and or hotels and when the actual costs are reimbursed to the guests based on the receipts, tax withholding is not necessary.

2-PRP26.9_Appendix_enja_20210401

Appendix_FY2021 rev.

Note:
Items listed below will not be treated as "honorarium."<Items processed through the "Direct payment" >No.

Type of honorarium

1Lawyer fee2

Others based Others based on
on contracts contracts

Contents

Unit

Upper limit
amount (yen)Tax rate & Tax amountResident: 10.21%
Non-resident: 20.42%(When tax waiver based on the tax treaty is applied: 0%)

Honorarium based on the new contracts which
none of the above is applied---

Category ofIncomeCompensation
Article 204 Clause 1-2
and fees etc.

-3

Applicable clause in income
tax law etc.

-

Consum Tax on related travel
ption tax
expenseRemarks

Taxable Need to withhold tax--

Prior approval of VPF is necessary