How long have you been in Japan. Do you have PR?
UK Property. You can invoke the UK-Japan Tax Treaty to reduce Double Taxation.
Whether or not you have paid UK Taxes in the UK on the Rental Income, if you have been in Japan for more than 5 Years you are liable for Japan Taxes on that income.
In the UK, you have never been able to claim depreciation as an expense, so you should get taxed on the Rental Income minus Expenses to generate that income.
In Japan, until the allowance was removed, it was possible to claim depreciation as an expense on foreign properties, so it would depend on the age of the house and the construction material, whether you could have claimed (and possibly go back and claim) a depreciation loss against that income.
The Japan UK Tax Treaty can be found here
https://www.mof.go.jp/tax_policy/summar ... 0202a2.pdf
Unfortunately, Taxation has no relation to representation for foreign nationals in Japan.
However, as a Permanent Resident For Taxation Purposes (whether PR or not), Japan has call on all of your Global Income and Assets, as if you were a PR or a Japanese Citizen.
Do you mean National Insurance in the UK? Or Japanese Kokumin Kenko Hoken?
Do you have a UK National Pension? Full or partial? Other Private Pensions?
Do you qualify for a Japanese National Pension? Full or partial? Kokumin Nenkin? Kokumin Nenkin Kikin?
Kokumin Kenko Hoken has an absolute maximum annual premium, but should be much lower than that, assessed on previous year's income. The cut-off is not 70, but 75...
https://en.wikipedia.org/wiki/National_ ... ce_(Japan)
Category 1 - The basic premium (for regular NHI members.)
Calculated by multiplying the total residents tax paid by all NHI members in the household by 0.80. This is the income levy. Then multiplying the number of insured household members by 39,000. This is the per capita levy. These two levies added together are the annual premium that must be paid. The maximum possible is 580,000 per year.
Category 2 - The premium for supporting the elderly (for people older than 75.)
Calculated by multiplying the total residents tax paid by all NHI members in the household by 0.23. This is the income levy. Then multiplying the number of insured household members by 12,000. This is the per capita levy. These two levies added together are the annual premium that must be paid. The maximum possible is 190,000 per year.
Category 3 - For nursing care (for people in long-term care)
Calculated by multiplying the total residents tax paid by all category 2 NHI members in the household by 0.11. This is the income levy. Then multiplying the number of category 2 household members by 15,600. This is the per capita levy. These two levies added together are the annual premium that must be paid. The maximum possible is 160,000 per year.
However, as a Permanent Resident For Tax Purposes, you are taxed on Global Income. Not Japan Local Income.
You should see an accountant who can do the cross-taxes, and possibly fairly quickly as you can only go back and amend Japanese Tax Return for the last 3 years.
. What I'm actually asking is how it nets out for an actual case because there are both these calculations of the tax on the 分離課税用 第三表 but then also a subtraction you can apply for having paid foreign taxes on dividends from the 外国税額控除に関する明細書. It's that latter step that seems very different from year-to-year for me so I was hoping captainspoke could share the example of his experience.