国際課税

国際課税

海外証券会社での株式譲渡

日本の居住者であれば海外証券会社を利用して株式売却益がでた人は日本でも確定申告が必要です。
国際課税

Residents & Non-residents

Any individual who has a “JUSHO (domicile)” or owns a “KYOSHO (residence)” continuously for one year or more is classified as a resident. Among residents, any individual of non-Japanese nationality who has had a domicile or a residence in Japan for an aggregate period of five years or less within the preceding ten years is classified as a non-permanent resident.
国際課税

Taxation system for settlement at the time of inheritance

For gift recipients who selected the inheritance taxation system, gift taxes are imposed after a special deduction of 25...
国際課税

ハワイの不動産評価

ハワイの不動産の所有形態は、「Tenancy in Severalty」「Tenancy in Common」「Tenancy by the Entirety」「Joint Tenancy」に区分されます。保有しているハワイの不動産の所有形態と名義は、相続税の申告上、不動産評価と持分に影響しますので、細心の注意が必要です。
国際課税

Cases Where Gift Tax is Applied in Japan

A gift tax is imposed when properties are donated by individuals.In the event that properties are donated by a corporati...
国際課税

Japanese Foreign Assets Report

This rule is not included in the Tax Code, but in a separate law that regulates overseas remittance.
国際課税

Tax on the income of an individual as a non-resident

some non-residents of Japan who invest in Japan from abroad are required to file individual income tax returns in Japan.
国際課税

米国贈与税(2023年)

アメリカの贈与税は日本と異なり贈与した方が申告納税義務者になります。納税義務者には、米国非居住者(日本国籍の日本居住者)が含まれ、日本の居住者であっても、米国贈与税の申告義務の対象となる場合があります。