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Re: Japanese citizenship
Posted: Fri Aug 27, 2021 1:20 am
by JapaneseMike
adamu wrote: ↑Fri Aug 27, 2021 1:15 am
eyeswideshut wrote: ↑Fri Aug 27, 2021 12:59 am
adamu wrote: ↑Tue Aug 24, 2021 4:06 am
One possible downside is that it signs you up to the exit tax, which doesn't apply if you're on a working visa.
Exit Tax applies to PRs and persons on spousal visas also.
Thanks for the correction, have clarified the original. I spend too much time reading this stuff. By working visa, I meant employment-based, rather than personal visas such as spouse and PR, but yes that phrasing was quite misleading.
Also, it applies to any visa holder after 5 years too right? The 'long term resident for tax purposes' clause?
Re: Japanese citizenship
Posted: Fri Aug 27, 2021 1:22 am
by adamu
JapaneseMike wrote: ↑Fri Aug 27, 2021 1:20 am
Also, it applies to any visa holder after 5 years too right? The 'long term resident for tax purposes' clause?
That's not my understanding, I'm not sure what that clause is. Do you have a link?
Here's what I have so far
https://retirewiki.jp/wiki/Exit_tax
Question 3 from the FAQ here seems to clear it up (will add to the wiki later)
https://www.nta.go.jp/taxes/shiraberu/shinkoku/kokugai/01.htm wrote:(注) 国内在住期間の判定に当たっては、出入国管理及び難民認定法別表第一
の上欄の在留資格（外交、教授、芸術、経営・管理、法律・会計業務、医療、研究、教育、企業内転勤、短期滞在、留学等）で在留していた期間は、国内在住期間に含まないこととされています（所令170③一）。
また、平成27年６月30日までに同法別表第二の上欄の在留資格（永住者、永住者の配偶者等、定住者等）で在留している期間がある場合は、その期間は国内在住期間に含まないこととされています（所得税法施行令の一部を改正する政令（平成27年政令第141号）附則８②）。