What kind of taxpayers are you classified as?

Japan Income Tax Act classifies individual taxpayers as following three types.

  • Resident
  • Nonresident
  • Non-permanent Resident

1. Resident

Resident is an individual who has a domicile or has had a residence continuously for one year or more in Japan. Residents are composed of both permanent residents and non-permanent residents.

2. Nonresident

Nonresident is just defined as an individual who is not a resident.

3. Non-permanent Resident

Non-permanent resident is a resident who does not have Japanese
nationality and who has had a domicile or a residence in Japan for not more than five years
in total within the past ten years.

When your taxpayer type is determined, some situations are considered. Therefore, if you need to file a tax return in Japan and you have any questions, please feel free to contact me about it.  You could ask me a simple tax question via e-mail for free.