Individual Income Tax

Taxable Income in Japan for Non-Permanent Resident
2025-06-12

A non-permanent resident is an individual who is not a Japanese national and has resided in Japan for five yea […]

カテゴリー
Individual Income Tax、International Tax、Japanese
The National Tax Agency has released information on the locations of tax return venues for final income tax returns for 2024.
2024-12-05

The following is a summary of this information. (The Japanese text released by the National Tax Agency is cons […]

カテゴリー
Individual Income Tax、International Tax、Japanese
Taxation of RSUs granted by a parent company outside Japan (related to service in Japan/non-qualified RSUs for Japanese tax purposes)
2024-09-19

RSUs that are vested while the employee is a resident of Japan which are related to work in Japan are subject […]

カテゴリー
Individual Income Tax、International Tax、Japanese
Taxation of remittance of non-permanent residents (with multiple incomes)
2024-07-22

【Case Study】 X, a U.S. citizen, has been assigned to a Japanese subsidiary from a U.S. parent company for a pe […]

カテゴリー
Individual Income Tax、International Tax、Japanese
Withholding Tax on Salaries and Bonuses Paid to Employees after Departure from Japan
2024-06-19

　If a bonus is paid to an employee after he/she becomes a non-resident of Japan, and the calculation period of […]

カテゴリー
Individual Income Tax、International Tax