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 0 235
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 1221
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 1218
Q: When a foreign resident in Japan exercises stock options (SO) from a foreign unlisted company? Introduction Under Japanese tax law, a stock option (SO) grants an employee or director the right to acquire shares of a company or its subsidiary at a predetermined exercise price within a specified ... Japan payroll tax Dec 13, 2025 0 708
Q: Taxation of Stock Options Granted by Foreign Residents in Japan from Unlisted Foreign Companies Introduction Stock options are considered, under Japanese tax law, as the rights granted by a company to its employees and officers, or those of its subsidiaries, to purchase the company's shares at a... Japan payroll tax Oct 4, 2025 0 1241
Payment of Japanese Taxes via Overseas Remittance 1.Background Following the 2021 tax reform, effective January 4, 2022, a new method was introduced allowing taxpayers residing outside Japan to directly remit Japanese national taxes through overseas ... Japan tax Aug 15, 2025 0 2706
Withholding Tax Obligations for Foreign Corporations in Japan 1. Structure of Withholding Tax Regulations in Japan Japan’s withholding tax system is primarily stipulated under the Income Tax Act. Its purpose is to collect taxes directly at the source of income, ... Japan tax Aug 13, 2025 0 1337
Taxation of Non-Permanent Residents in Japan Introduction: Understanding Japan’s Non-Permanent Resident Tax Rules Under Japan’s tax system, individuals are classified as Permanent Residents, Non-Permanent Residents, or Non-Residents. Foreign nat... Japan tax Aug 9, 2025 0 2112
Overseas Dependent Deduction Introduction: Tax Issues When Having Family Abroad and the Importance of Overseas Dependent Deductions In today's increasingly globalized world, more people are living in Japan while having family mem... Japan tax Aug 7, 2025 0 1010