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Resident or Non-resident in view of Japan’s Tax

Kyojusha or Hi kyojusha (Resident or Non-resident of Japan)

Assumed that a foreigner ( hereinafter referred to Nancy ) has real estate in Japan.

Nancy is a Non resident ( Hikyoju sha = 非居住者 ) of Japan.

If Nancy had a domicile, (in Japanese language, it is 住所) in Japan or had a residence = Kyosho = 居所 in Japan continuously for one year or more, she was considered a resident in Japan for tax purposes.

When Nancy has base and center of her life in Japan, she is considered as resident of Japan.

If she does not live in Japan, but she stays in Japan more than 1 year as of January 1st, she is presumed to live in Japan, and taxation on income basis is levied.

And even if she stays in Japan less than 1 year, if she engages in occupation that generally requires her to stay in Japan more than 1 year, or she has Japanese citizenship or status of permanent residency, and she has husband in Japan, Shotoku wari resident tax is levied on her.