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Residents or Non-residents?

安井享二

For those who do business in Japan, it is very important for you to understand determination of resident and non-resident classification.

Because your taxable income should be differed taxable or non-taxable on basis of Resident status.


"Individuals are categorized as residents or non-residents according to whether or not they possess a domicile in Japan or continue to reside in Japan for more than one year.

Residents are also categorized as permanent or non-permanent according to whether they hold Japanese citizenship, or if they have had an address or domicile in Japan for a total of 5years within the past 10 years. (Refer to MIPRO)"


Now do you know which category are you in ①residents or ②non-residents?


I will show you "Range of taxable income according to resident status" in following blog.

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