「tax」一覧

In recent years, more people have been investing in foreign stocks and similar assets, partly because of the relatively low dividend yields of Japanese stocks and the desire to diversify their investments. When you make a loss from selling foreign listed stocks, you can offset (combine) that loss with gains from selling other listed stocks in the same year. However, if the transactions are made through an overseas securities company, you cannot offset these losses against dividend income from listed stocks, nor can you carry forward those losses to future years. In this article, we will explain how capital gains and losses from selling foreign stocks are treated for Japanese tax purposes, focusing on how to convert amounts into Japanese yen and how loss offsets work for foreign listed stocks.

If you lived in Japan during a year in which you were considered a “no...

(A Guide to Income Tax for Foreign Nationals) If you're a foreign national living in Japan and you own rental property overseas, you may wonder whether you need to file a tax return in Japan for that income. Japanese income tax rules consider two main factors when determining taxation for foreign nationals: Your residency status in Japan and The source of the income (where the income is generated) . This article explains how Japanese income tax applies when foreign nationals earn rental income from real estate located outside Japan.