{"id":152000,"date":"2023-03-14T10:31:44","date_gmt":"2023-03-14T01:31:44","guid":{"rendered":"https:\/\/www.fukuoka-now.com\/?p=152000&lang=en"},"modified":"2023-03-14T10:31:44","modified_gmt":"2023-03-14T01:31:44","slug":"residency-for-tax-vs-immigration-purposes","status":"publish","type":"post","link":"https:\/\/www.fukuoka-now.com\/en\/residency-for-tax-vs-immigration-purposes\/","title":{"rendered":"Residency for Tax vs Immigration Purposes"},"content":{"rendered":"

March 15\u2026 It’s the deadline for filing for income tax adjustment and paying your income tax in Japan.<\/p>\n

Tax season may be a difficult time for sole business proprietors as they need to prepare their own tax adjustments whether they outsource the assignments to a tax accountant or not. Even salaried workers whose income taxes are withheld may need to file for tax adjustment to receive deductions for such things as medical expenses, housing loans, and charitable donations. Tax-related matters are not my area of expertise, but I will briefly explain tax concerns related to residency status and permanent residency.<\/p>\n

\"ResidencyPhoto by Kelly Sikkema<\/a> on Unsplash<\/a><\/p>\n

Resident for tax purposes (\u7a0e\u52d9\u4e0a\u306e\u5c45\u4f4f\u8005)<\/strong><\/h3>\n

For tax purposes, a resident is an individual (i) who has a \u2018jusho\u2019 (\u4f4f\u6240 i.e., a residence) in Japan; or (ii) who has stayed in a \u2018kyosho\u2019 (\u5c45\u6240 i.e., a temporary domicile) in Japan for one year or more.<\/p>\n

Residents (\u5c45\u4f4f\u8005) are then further divided for tax purposes into \u201cnon-permanent residents (\u975e\u6c38\u4f4f\u8005)\u201d and \u201cresidents other than non-permanent residents\u201d (\u975e\u6c38\u4f4f\u8005\u4ee5\u5916\u306e\u5c45\u4f4f\u8005) (Explanation of \u201cresidents other than non-permanent residents\u201d will be omitted here). \u201cNon-permanent residents\u201d are individuals who do not have Japanese nationality and have had a residence (\u4f4f\u6240) or temporary domicile (\u5c45\u6240) in Japan for less than 5 years within the past 10 years. Non-permanent residents are taxed on income generated in Japan (domestic source income) plus income other than domestic source income (foreign source income) paid or remitted in Japan.<\/p>\n

Confusingly, in some cases, a person who has \u201cPermanent Resident\u201d status for immigration purposes may simultaneously be considered a \u201cNon-Permanent Resident\u201d for tax purposes\u201d In the case of an application for a permanent resident permit from a Highly Skilled Profession, it is possible to be granted permanent resident status after not having lived in Japan for five years, and thus be considered a permanent resident under the Immigration Control and Refugee Recognition Act (\u51fa\u5165\u56fd\u7ba1\u7406\u53ca\u3073\u96e3\u6c11\u8a8d\u5b9a\u6cd5), but a non-permanent resident for tax purposes.<\/p>\n

When applying for an extension of period of stay or permanent resident permit, it is common to submit a certificate of taxation of resident tax as an income certificate. We recommend that you consult with a tax specialist for more details so that your application for an extension of stay or permanent resident permit will go smoothly.<\/p>\n

Disclaimer:<\/strong>\u00a0While every effort has been made to ensure that the information on this article is accurate at the time of posting, it is not intended to provide legal advice as individual situations will differ. If you do require advice or wish to find out more about the information provided and related topics, please contact the\u00a0author<\/a>.<\/em><\/p>\n

Text by:<\/strong> Masayo Boston (Certified Administrative Procedure Legal Specialist), March 2023
\nLegal Associates Office Boston<\/a> (Fukuoka City)
\nClick here<\/a> to contact by email
\nWebsite: https:\/\/www.admin-legal.com\/<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

March 15\u2026 It’s the deadline for filing for income tax adjustment and paying your income tax in Japan. Tax season may be a difficult time for sole business proprietors as they need to prepare…<\/p>\n","protected":false},"author":29305,"featured_media":152001,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_locale":"en_US","_original_post":"https:\/\/www.fukuoka-now.com\/?p=152000&lang=en","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4914],"tags":[],"class_list":["post-152000","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-others","location-fukuoka-prefecture","en-US"],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/www.fukuoka-now.com\/wp-content\/uploads\/2023\/03\/fn_boston-column-march_2023_cl.jpg?fit=1400%2C933&ssl=1","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.fukuoka-now.com\/wp-json\/wp\/v2\/posts\/152000","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fukuoka-now.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fukuoka-now.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fukuoka-now.com\/wp-json\/wp\/v2\/users\/29305"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fukuoka-now.com\/wp-json\/wp\/v2\/comments?post=152000"}],"version-history":[{"count":1,"href":"https:\/\/www.fukuoka-now.com\/wp-json\/wp\/v2\/posts\/152000\/revisions"}],"predecessor-version":[{"id":152002,"href":"https:\/\/www.fukuoka-now.com\/wp-json\/wp\/v2\/posts\/152000\/revisions\/152002"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fukuoka-now.com\/wp-json\/wp\/v2\/media\/152001"}],"wp:attachment":[{"href":"https:\/\/www.fukuoka-now.com\/wp-json\/wp\/v2\/media?parent=152000"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fukuoka-now.com\/wp-json\/wp\/v2\/categories?post=152000"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fukuoka-now.com\/wp-json\/wp\/v2\/tags?post=152000"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}