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Mamiko Yamamoto
Sep 20 min read


Mamiko Yamamoto
Aug 290 min read


Mamiko Yamamoto
Jul 240 min read


Mamiko Yamamoto
Jun 90 min read


Phantom Income: How the United States and Japan Treat the Tax You Owe on Money You Never Received
Tokyo Advisory Co., Ltd. — Cross-Border Tax Insights Few concepts catch internationally mobile individuals and business owners off guard as reliably as phantom income — taxable income that arises without any matching cash in your pocket. You owe tax, sometimes substantial tax, on a gain or an item of income you never actually received as money you can spend. For someone living under a single tax system, phantom income is already a planning headache. For someone exposed to bot
Mamiko Yamamoto
May 265 min read


Are You Paying Taxes You Don’t Owe?
The Hidden Tax Rules Affecting 140,000+ People in Japan By Mamiko Yamamoto, CPA (Japan & US), Licensed Tax Accountant Tokyo Advisory Co., Ltd. If you are reading this from a U.S. military base in Japan, an embassy in Tokyo, or if you are a Japanese citizen planning to return home after years abroad, you may be making costly tax mistakes. Conversely, you might be exempt from taxes you assume you owe. The complexity of Japan’s tax residency rules—and their critical exceptions—c
Mamiko Yamamoto
May 74 min read


Are You Paying the Right Tax in Japan?
A Free Checklist for Foreign Executives & Expatriates by Tokyo Advisory | Roppongi Hills Mori Tower If you live or work in Japan as a foreign national, chances are your tax situation is more complex — and more consequential — than you think. Japan's tax residency rules are intricate. The obligations that apply to you depend on how long you've been here, where your income comes from, and whether you still have ties to your home country. Miss a filing, misjudge your residency
Mamiko Yamamoto
Apr 173 min read


Mamiko Yamamoto
Apr 90 min read


Japan Tax Rules for Foreign Executives: What You Need to Know
For foreign executives conducting business in Japan, tax compliance related to executive compensation is a critical issue. Japan’s tax system is complex, and special attention is required when it comes to compensation paid to foreign executives. In this article, we explain the essential tax concepts and practical measures in a clear and accessible way. Let’s walk through the key points to ensure you can carry out your executive duties in Japan with confidence. What Is Tax Com
Mamiko Yamamoto
Mar 303 min read


The 5 Critical Mistakes Foreign Founders Make After Incorporating in Japan
(And How to Avoid Costly Tax Problems) Every year, many foreign entrepreneurs successfully incorporate a company in Japan. They receive their Certificate of Registered Matters , celebrate the new business, and believe the difficult part is over. In reality, incorporation is only the beginning . The most serious compliance mistakes often happen after the company is registered . Missing just a few required notifications can lead to: • Tax penalties• Loss of valuable tax benefit
Mamiko Yamamoto
Mar 215 min read


Resident, Non-Resident, or Non-Permanent Resident?
Japanese Taxation: Which One Are You?
Mamiko Yamamoto
Feb 34 min read


Critical Alert for Foreign Executives 2026
Japan's Global Minimum Tax Updates Following the January 2026 International Agreement
Mamiko Yamamoto
Jan 2816 min read


One Card, Two Functions: Japan’s New ID Integration
Tokyo Advisory Launches Visa Application Services — March 2026
Mamiko Yamamoto
Jan 272 min read
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