Archive for September 14th, 2010

Resident, non-permanent resident and non-resident

September 14, 2010  |  Individual  |  No Comments

Sumo wrestlers celebrating

Residency for tax purposes is a critical issue for any expatriate coming to Japan to do business.  Residency status determines whether or not an individual has to file a Japanese tax return and, if he or she does have to file such a return, the scope of the income which is reported on the return and taxed in Japan. Read More

Japanese dividend taxation for individuals

September 14, 2010  |  Dividend Taxation, Individual  |  No Comments

Japanese monkeys enjoying an onsen in Nagano-ken

This article outlines how individuals are taxed on dividend income for Japanese tax purposes.

As so often seems the case with Japanese individual taxation, what would be expected to be a simple tax matter is made overly complicated by a range of expiring tax benefits (that are often revised or extended) Read More

The new Netherlands Japan tax treaty

September 14, 2010  |  International Taxation, Tax Treaties  |  No Comments
Signing ceremony for the new Netherlands Japan tax treaty

Signing ceremony for the new Netherlands Japan tax treaty

On August 25th 2010 the new Japan Netherlands tax treaty (below the ‘Treaty’) was signed between Mr. Koichi Takemasa, State Secretary for Foreign Affairs of Japan and His Excellency Dr. Philip De Heer, Ambassador Extraordinary and Plenipotentiary of the Kingdom of the Netherlands to Japan. Read More