Side Income Taxation in Japan for Foreign Individuals — Miscellaneous Income vs. Business Income and Tax Audit Risks Introduction In Japan, in recent years, diverse working styles such as side jobs, freelancing, and online businesses have been spreading. For foreign individuals, there has been an increase in cases o... Japan payroll tax May 28, 2026
Japan's Electronic Tax Payment for Foreign-Affiliated Companies: e-Tax, eLTAX, Pay-easy – Mechanisms & Practical Tips Introduction In recent years, the digitalization of tax administration in Japan has rapidly progressed, and there are increasing opportunities to handle payments for corporate tax, consumption tax, wi... Japan tax May 21, 2026
Calculation Method and Practical Misunderstandings of Retirement Income Taxation for Foreign Individuals Introduction In Japan, the taxation of retirement income employs a special calculation method that differs from that of salary income and business income. Particularly for foreign individuals and fore... May 14, 2026
Scope of Income Taxation for Foreign Individuals in Japan: Domestic Source Income Introduction The number of foreign individuals working in Japan or earning income across Japan and overseas is increasing year by year. One of the most important issues among them is the question of "... Japan payroll Apr 20, 2026
Are Japan's Depreciation Rates Fixed by Tax Law? – A Basic Guide to Useful Life Tables & Methods Introduction When foreign-invested companies enter Japan, the treatment of depreciation is an important issue that affects both tax and accounting. In particular, the question of whether "the deprecia... Japan tax Apr 3, 2026
Practical Checklist for Preventing Mistakes in Payment Slip Creation Introduction When foreign-invested companies conduct business in Japan, they are required to address various tax obligations, including corporate tax, consumption tax, withholding income tax, and resi... Japan tax Mar 26, 2026
Practical Response to Tax Filing and Payment Omissions in Japan – Surcharges, Interest, and Risk Mitigation Introduction When foreign-invested companies conduct business in Japan, tax compliance is extremely important. However, in practice, cases of missed filings and payments are not uncommon. Particularly... Japan tax Mar 19, 2026
Foreign Companies in Japan: The Resident Tax Special Collection System and Key Payroll Compliance Points Introduction For companies employing employees in Japan, one of the most important tax procedures related to payroll is the handling of "residential tax (individual residential tax)." Unlike income ta... Japan payroll tax Mar 12, 2026
Japan’s Invoice System: Transitional Rules for Input Tax Credit (80% / 50%) Introduction In October 2023, Japan introduced the "Qualified Invoice Preservation Method (commonly known as the Invoice System)" as a way to claim input tax credits for consumption tax. Under this sy... Mar 5, 2026
Can Tax Filing and Payment Deadlines Be Extended in Japan? Introduction For foreign-invested companies and foreign corporations doing business in Japan, tax compliance in Japan is one of the most important issues regarding "deadline management." Strict filing... Japan tax Feb 27, 2026
What is Japan's Individual Income Tax 183-Day Rule? A Complete Guide to Short-Term Stay Tax Exemption Introduction As the international movement of personnel in global companies becomes the norm, the term "183-day rule" frequently appears. However, in practice, this concept is often misunderstood. The... Japan payroll Feb 14, 2026
Depreciation treatment under Japanese tax law Introduction 日The depreciation system in this tax context is a fundamental mechanism for reasonably allocating the acquisition costs of a company's assets over time. However, for foreign companies ope... Japan tax Feb 6, 2026