JAPAN TAX BULLETIN

Remittance Taxation for Non-permanent Residents

insight featured image
Contents

In accordance with the Japanese Income Tax Law, individuals are classified into two categories for tax residency status, namely residents and non-residents. Residents are classified further into permanent residents and non-permanent residents. Non-permanent residents are individuals who do not have Japanese nationality and have had a residence or address in Japan for less than five years in the past 10 years. Taxable income subject to income tax is different depending on individuals’ tax residency status.

...To read the rest of the article, click on the PDF file below.