Personal tax system in Japan

こんばんは。
税理士の渕香織です

最近本当に寒いですね
昨日エアコンが急に止まってしまい、この寒さの中耐えられないから、どこかに避難しようかと思ってたら、30分後にまた復活しました。パチパチ

かなり使っているので、エアコンもちょっとつかれていたのかもしれませんね
さて、最近、外国人の方の確定申告について奮闘しています
以前、所得税法上の課税の区分についてブログに書きましたが、(個人の課税の区分はこちら
外国人の方から英語での問い合わせも最近多いので、今日は英語で紹介させていただきます

Personal tax system in Japan

All individuals, regardless of nationality, are classified as either residents or non-residents. Individual income tax comprises self-assessed income tax and withholding income tax. Self-assessed income tax will be levied on the individual’s income for the calendar year.
Residents
in Japan and persons having a residence in Japan for one year or more are termed residents. The worldwide income of residents, regardless of the location of the source of income, is subject to income tax.
*Non-permanent residents
Residents having no Japanese citizenship and having a domicile or residence in Japan for five years or less within the period of ten years are non-permanent residents.
The scope of taxation for non-permanent residents corresponds to that for residents, but tax will not be assessed in Japan on income sourced outside Japan as long as that income is not paid within Japan or is not remitted to Japan.
Non-residents
Persons not qualifying as residents are termed non-residents. Japanese income tax for non-residents will be assessed on income sourced within Japan.
*”Domicile” as used above refers to the principal base and center of one’s life. “Residence” refers to a location in which an individual continually resides for a certain time but which does not qualify as a base and center of his/her life.
I hope it helps you !!
Have a good night! 

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