Japanese Individual Tax Residency & Cross-Border Taxation

COURSE OVERVIEW This comprehensive course provides foreign professionals, entrepreneurs, and spouses of Japanese nationals with authoritative guidance on Japanese tax residency determination and cross-border taxation. Based on: • Japanese Income Tax Act (所得税法) • Supreme Court precedents • National Tax Agency interpretations and circulars • Tax Tribunal decisions (公表裁決) • Tokyo Advisory's extensive experience with international clients from 12+ countries Target Audience: • Foreign professionals relocating to Japan • Entrepreneurs with overseas business structures • Spouses of Japanese nationals • Remote workers in Japan • High-net-worth individuals with foreign assets • Business owners with cross-border operations Learning Outcomes: By completing this course, you will be able to: 1. Accurately determine your Japanese tax residency status from day one 2. Understand the critical difference between immigration and tax status 3. Calculate the 5-year threshold for Non-Permanent Resident status 4. Apply source-of-income rules to employment, director fees, and investment income 5. Identify and mitigate Permanent Establishment (PE) risks for overseas companies 6. Plan remittances strategically during Non-Permanent Resident years 7. Comply with filing obligations and overseas asset reporting requirements 8. Recognize audit triggers and implement best practices to minimize risk 9. Navigate tax treaty tie-breaker rules in dual residency situations 10. Create a comprehensive day-one checklist and 5-year tax plan