Frequently Asked Questions
【Koshida Accounting Firm Column Date:】
What income is taxable in Japan for residents and non-residents?
The scope of taxable income in Japan depends largely on your Japanese tax residency status.
A non-resident is generally subject to Japanese tax on Japan-source income. A resident classified as a non-permanent resident may be subject to special rules for certain foreign-source income, including Japan’s remittance-based taxation rules. Other residents are generally subject to Japanese tax on worldwide income.