What Does ‘Overseas Income Paid in Japan’ Include in the Taxable Income for Non-Permanent Residents Conducting Business in Japan?

【Koshida Accounting Firm Column Date:

Hi, my name is Taisei Koshida, and I am a certified public accountant and tax accountant.


I aim to assist non-Japanese business owners who struggle with reading or writing in Japanese. If you find the Japanese tax return system challenging, I can help you with your tax filings.


If you are a non-permanent resident of Japan, you might find this blog helpful.




1. The compensation from business transactions between their offices or similar entities outside of Japan and overseas clients that is remitted to their offices or similar entities in Japan, or used to offset the receivables of their offices or entities in Japan.


2. The income from the property located overseas, sent to Japan through checks or other means, or remitted to the non-permanent resident’s bank account in Japan.


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