Japan: 2017 tax reform | KPMG | GLOBAL
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Japan: Taxable income of non-permanent individual residents, 2017 tax reform

Japan: 2017 tax reform

The ruling coalition (the Liberal Democratic Party and New Komeito) on 8 December 2016 agreed on an outline of 2017 tax reform proposals, among which are proposed amendments to taxation of non-permanent individual residents.


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A “resident” refers to individuals who either have their domicile in Japan or who have resided in Japan for a continuous period of at least one year. A “non-permanent resident” are those residents who have Japanese nationality and who have lived in Japan for five years or less in the last 10-year period.

The proposal currently is in outline format, and is unclear with respect to some of the contemplated changes. The details of the tax reform measures themselves will be revealed in the bills to revise the tax laws and in the succeeding amended tax laws, cabinet orders, and ministerial ordinances. 


Read a December 2016 report [PDF 103 KB] prepared by the KPMG member firm in Japan: 2017 Tax Reform—Amendments to Scope of Taxable Income for Non-permanent residents

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