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Japan Pension Lump-Sum Withdrawal Payment and Tax Refunds – Tax Agent and Departure Tax Filing

Introduction Foreign nationals who have worked in Japan may be eligible to claim a Lump-Sum Withdrawal Payment from the Employees’ Pension Insurance system after ceasing to have an address in Japan. I...

International taxation Japan global mobility payroll social insurance tax agent tax treaty

Sep 25, 2026

0 456

Individual

Can Odoo Be Used for Japanese Accounting and Tax Filing?

Introduction When a foreign company establishes a Japanese corporation, the question arises whether the Odoo used at the overseas headquarters can be utilized in Japan as is. Since Odoo has Fiscal Loc...

Japan Odoo

Sep 20, 2026

0 330

DX

Digital Nomads and Article 172 Tax Returns in Japan — Remote Work Income and Tax Procedures upon Departure

Introduction In Japan, a residency status called "Designated Activities (Digital Nomad)" has been established for individuals working remotely in Japan while employed by foreign companies. The residen...

International taxation Japan global mobility tax agent

Sep 19, 2026

0 328

Individual

What Is a Tax Treaty? Understanding Japan’s Treaty Network and Its Relationship with Domestic Tax Law

What is a tax treaty? A tax treaty is an international rule that adjusts which country can tax which income and to what extent between two countries or regions. When earning income across borders, bot...

International taxation Japan tax treaty

Sep 19, 2026

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International Taxation

What Is a Tax Treaty Protocol? Why It Matters in Japanese Treaty Practice

What is a Protocol? When reviewing tax treaties, there may be a document called "Protocol" that exists separately from the main text of the treaty. The name "Protocol" may suggest that it is a supplem...

International taxation Japan tax treaty

Sep 19, 2026

0 386

International Taxation

What Are Exchanged Notes in a Tax Treaty? Their Role and Legal Significance

What is an Exchange of Notes? Exchange of Notes, or "Exchange of Diplomatic Notes," is a method of forming an agreement between two countries by one government sending a document detailing certain con...

International taxation Japan tax treaty

Sep 19, 2026

0 334

International Taxation

What Is the MLI? How the Multilateral Instrument Modifies Existing Tax Treaties

What Is the MLI and Why Was It Created? The MLI, officially known as the "Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting," is commonly ref...

International taxation Japan tax treaty

Sep 19, 2026

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International Taxation

Tax Considerations for Hiring Foreign Employees in Japan: Income Tax, Year-End Adjustment and Resident Tax

Introduction For companies hiring mid-career employees, tax procedures at the time of hiring are not limited to payroll calculations. Especially for employees who join partway through the year, it is ...

Inheritance tax Japan

Sep 18, 2026

0 328

Individual

Japan Immigration Status and Social Insurance: Do You Need a Work Visa to Enroll?

Immigration Status and Social Insurance Status Are Different Concepts For foreigners living in Japan, it is often understood that "without a work visa, one cannot join social insurance" and "foreigner...

Japan global mobility social insurance

Sep 18, 2026

0 368

Individual

Immigration Status and Tax Residency in Japan Are Not the Same

Immigration Status and Tax Residency Are Separate Concepts For foreigners staying in Japan, it may be understood that "having a work visa means becoming a tax resident in Japan," "being a permanent re...

Inheritance tax International taxation Japan global mobility payroll

Sep 18, 2026

0 413

Individual

The 183-Day Rule, any difference in countries?

Introduction In international taxation, the number "183 days" frequently appears in the context of determining residency and exemptions for short-term visitors. However, even with the same 183 days, t...

China International taxation Japan US global mobility tax tax treaty

Sep 17, 2026

0 429

International Taxation

Tax Guide for Foreign Companies Entering Japan | PE, Corporate Tax, Withholding Tax & Consumption Tax

Introduction For foreign corporations operating in Japan, understanding the Japanese tax system is important not only at the start of business but also for maintaining compliance thereafter. Regarding...

Japan tax

Sep 3, 2026

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Corporate

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