November 27, 2019 Tokyo High Court Decision about Tax Residency

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A tax resident is defined as a person who has (1) domicile or (2) a house for continuously 1 year or more in a place where the Income Tax Law is enforced. Domicile is a person’s centre of living as defined by Article 22 of the Civil Code. 
A person who satisfies one of the following conditions is deemed to have a domicile in Japan.

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