The withholding tax system is the system by which income tax, etc. is withheld by the payer of wages/rewards, for payment to the government (National Tax Agency of Japan).
Sales are subject to withholding tax.
The withholding tax rate for a single payment under 1 million JPY is 10.21%, while payments over 1 million JPY are subject to a rate of 20.42%. This applies to Japan-based non-corporate creators (aka circles). Deductions will be paid to the tax office by the specified due date.
For registered corporations, withholding tax does not apply.
For non-domestic creators (including corporations), a withholding tax rate of 20.42% applies.