tax一覧

Treaty Exemption for Short-Term Business Travelers

For example, let’s say a person from the United States works for a company headquartered in the U.S. and is temporarily assigned to the company’s Japan branch for five months. During this period, the person’s salary is paid by the Japan branch. In this case, is the salary earned during the five-month assignment taxable in Japan? Is the individual eligible for the treaty exemption for short-term business travelers? This article explains the Japanese tax treatment of employment income paid to non-residents by Japanese companies and outlines the conditions for the treaty exemption for short-term business travelers.

Tax Treatment and Tax Return Filing for the Sale of Real Estate in Japan [Including Special Deductions]

If you sell a property you own in Japan to a Japanese real estate company, a portion of the sale proceeds may be withheld for income tax. In this case, do you need to file a tax return? This article explains the tax treatment when a foreigner sells real estate in Japan, when income tax is withheld, whether tax filing is required, and whether special deductions apply when selling a residential property.