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  • r-numasawa



Whether a person is a resident for Japanese tax purposes depends on whether the person has a domicile to live in Japan, based on a comprehensive assessment of multiple objective facts, including the person's occupation.



Whether or not a person has a domicile to live in Japan is judged comprehensively based on objective facts such as a place to live, occupation, whereabouts of assets, residential status of relatives, nationality, etc.

Therefore, for example, a member of the Diet may be considered a resident of Japan and taxed on the person's worldwide income even if the person moves abroad, since they are obligated to attend the Diet and have the right to rent accommodation to follow the Diet. Even if the member of the Diet is abroad for more than half of the year (183 days), the national tax authorities may consider the person to be a resident of Japan.





日本国内にある財産は、国籍や居住地に関係なく贈与税や相続税の対象となります。一方、日本国外の財産が贈与税や相続税の課税対象となるかどうかは、国籍や居住地によって異なります。 Property in Japan is subject to gift or inheritance tax regardless of nationality or place of residence. On the o

居住者にも日本のCFC税制は適用される The Japanese CFC taxation system also applies to residents.

例えば、サラリーマンが副業でドバイに会社を設立し、仮装通貨等への投資事業で利益を蓄積した場合には、日本において課税されないという噂があるようであるが、日本においてCFC税制が適用され、雑所得として課税されるので注意しよう。 For example, there is a rumor that if a Japanese salaried employee establishes a company


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