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How to set up business in Japan

How to set up company(set up K.K.)

What is resident, non-resident?

(1) Resident

A resident is an individual who has his domicile in Japan. An individual who has had his residence in Japan for one year or more is also a resident.


Resident is divided into a permanent-resident and non permanent-resident.

Non permanent-resident is a taxpayer who has no intension of living permanently in Japan, has no Japanese nationality and has lived in Japan for 5 years or less in the last 10 years.


Non Permanent-resident taxpayers are taxed on Japan source income and income which is paid in Japan or remitted into Japan.

On the other hand, Permanent-resident taxpayers are taxed on world wide income.


(2) Non-resident

All individuals other than residents are non-residents.

Non-resident taxpayer are taxed on income from sources in Japan.



Address and Stations


Expert Office 4F,
2-10-3 Koujimachi, Chiyoda-ku,
Tokyo, 102-0083, JAPAN


2 minutes by foot from Elevator to Ground Level Exit at Hanzomon station of the Tokyo Metro Hanzomon line.

Or 4 minutes by foot from No.3 Exit at Kojimachi station of the Tokyo Metro Yurakucho line.
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