外国人社員様向け 確定申告書作成業務
外国人社員様の居住状況に応じた確定申告書の作成を行います。
また、日本人社員様が海外で勤務する場合、外国人社員様が現地へ帰国する時に納税管理人のお引き受けを致します。
確定申告書（準確定申告書）の作成が必要となる一例
- 日本勤務に伴い、本国払いの給与がある場合
- 給与の総年間収入額が2,000万円を超える場合
- 給与を2か所以上から受けている場合
- 本人帰国後に、給与のチャージバックを日本子会社から本国の親会社に支払いをした場合
帰国後に納税管理人が必要となる一例
- 日本に不動産を所有していて、帰国後も日本で不動産賃料収入が発生する場合
- 帰国翌年度に個人住民税の納税が必要な場合
- 本人帰国後に、給与のチャージバックを日本子会社から本国の親会社に支払いをした場合
Final Tax Return Preparation for Expatriates
AKJ Partners will prepare individual income tax return for foreign employees depending on their residence status.
In cases where a Japanese employee is dispatched to overseas, or a foreign employee returns to his/her country,AKJ Partners perform as a “Tax Agent” to assist taxation matters in Japan.
Who should submit individual income tax return (including individual income tax return which should be prepared by the heir on behalf of the decedent)?
[Example]
- An individual who has received employment income from overseas employer, which is not covered by withholding tax in Japan.
- An individual whose total amount of annual employment income is exceeding JPY 20 million.
- An individual who receives employment income from two or more employers.
- An individual whose employment income paid by the Japanese subsidiary is charged back to the parent company after returning to his/her country.
Who should appoint a tax agent after returning to his/her country?
[Example]
- An individual who owns real estate in Japan and earns capital gain or rental income from such real estate after returning to his/her country.
- An individual who has to pay local inhabitants tax in the following year after returning to his/her country.
- An individual whose employment income paid by the Japanese subsidiary is charged back to the parent company after returning to his/her country.