Individual Income Tax
Exit tax and and resident status
2024-06-02
The exit tax(国外転出時課税) on moving out of Japan is a system under which income tax is imposed on unrealized gains […]
Flat tax deduction for 2024 (Indivicual income tax)
2024-06-01
The flat tax reduction is effective from the first payroll in June.Those who are eligible for this treatment a […]
海外出向中に退職した場合の退職金に係る所得税について
2023-11-19
海外出向中（日本の非居住者）に退職する場合に支払われる退職金は、日本国内で勤務した部分につき20.42％の源泉徴収が必要となります。非居住者に支給された退職金に全勤務期間のうち日本国内勤務期間が占める割合を乗じて、日本国 […]