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 77
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 0 92
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 84
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 76
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 0 89
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 0 130
Japan's Estimated Tax Payment System and Immigration Compliance Introduction In recent years, in Japan, there has been a trend towards stricter verification of tax payment status for foreigners applying for residence status, renewal, and permanent residency. Parti... Jul 16, 2026 0 257
Departure Tax Filing (Quasi-Final Tax Return) in Japan Introduction When an individual who resides in Japan relocates overseas, this move constitutes a significant tax event under Japanese tax law. Upon departure, Japan requires the settlement of income t... Japan global mobility tax Feb 5, 2026 0 1081
Social Insurance Premium Rates 2026 Introduction Japan’s social insurance premiums consist of multiple statutory schemes, including health insurance, nursing care insurance, employees’ pension insurance, employment insurance, workers’ a... Japan payroll Jan 24, 2026 0 9420
A Complete Guide to Japan's Social & Labor Insurance for Foreign Residents Introduction For foreigners working in Japan, the system of social insurance and labor insurance is one of the most difficult systems to understand. Pay stubs list multiple deduction items, leading to... Japan payroll Jan 9, 2026 0 1165
Payroll Taxation for Non-Residents Working in Japan: Practical Issues Introduction As the mobility of global talent increases, it is essential for foreigners and overseas residents engaging in short-term work, assuming executive positions, or owning real estate in Japan... Japan payroll Jan 3, 2026 0 631
Furusato Nōzei Introduction Furusato Nōzei is a uniquely Japanese system that often attracts attention both domestically and internationally. It is frequently described as a “tax payment system with attractive local... Japan tax Dec 26, 2025 0 1091