Guides
Guides to Japanese tax procedures for international readers. Each published article cites official sources.
non-permanent resident
Income Tax Act Article 2 limits the non-permanent category to a total of five years or less of domicile or residence within the past ten years. Basic Circular 2-4の2 and 2-4の3 say how to count that total. This page walks through the count. It does not decide anyone's status.
6 min read
leaving Japan
When you leave Japan, the National Tax Agency splits income-tax filing into two paths: appoint a tax agent and file the next year, or file a quasi-final return before departure. This page names the form, the office, and the separate municipal resident-tax notice.
16 min read
lump-sum withdrawal
Employees' Pension Insurance lump-sum withdrawal payments paid to a non-resident are withheld at 20.42%. Income Tax Act Articles 171 and 173 allow an optional return. This page states that procedure and does not promise a refund.
12 min read
residency
The Income Tax Act divides individuals into residents, non-permanent residents, and non-residents. This page states those tests and how the year is split when a status changes on leaving Japan. It does not decide anyone's status.
9 min read