A Permanent Establishment (PE) is an abbreviation for this term.
The scope of taxable income for non-residents is generally limited to income sourced in Japan. However, the way income is taxed depends on:
- Whether the non-resident has a PE in Japan,
- Whether the income sourced in Japan is attributable to the PE, and
- The type of income in question.
Definition of a Permanent Establishment
A Permanent Establishment in Japan refers to any of the following:
- A fixed place of business in Japan, such as a branch, factory, or any other location where business activities are carried out.
- A construction site or similar location in Japan where work is carried out.
- An agent or representative in Japan who acts on behalf of the non-resident entity.
If you have any questions, please feel free to reach out.
For more information about the prices of the services we offer, please refer to this article.
We assist individuals from abroad with preparing their final individual income tax returns in Japan, providing support in English. This page outlines the prices for our services; please refer to them as you consider using our services.
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2024-11-06 17:48
