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If you are treated as “non-permanent resident,” your taxable income subject to Japanese income tax might be limited. This article summarizes Japanese individual income tax treatment applicable to non-permanent resident individuals.

If you have previously worked in both Japan and your home country and then receive a retirement allowance which Japanese withholding tax is withheld from, there may be a Japanese tax refund of retirement income in a specific situation as explained below.

If you are a Japanese tax resident working in Japan subsidiary or branch and receive shares in parent company outside Japan based on share compensation plan, you need to file individual income tax return to Japanese tax authorities. In most cases, you need to pay additional income tax for the income equivalent to the share compensation.  This may also apply to non-resident previously working in Japan during a specific period.

We summarize the Japan 2018 Tax Reform Proposal related to resident individual income taxpayers as below. Broadly speaking, this proposal contains tax increases for high-income individuals. All amendments below are scheduled to be effective for individual income tax on or after 2020.