質問内容を確認します。 日本以外の国籍で、1月１日2023年には日本の非居住者で、2月１日に日本に帰国して、非永住者になりました。1月１日に売却したアメリカの家は、日本の送金課税の対象になるかどうかという質問ですよね？ 非居住者の間に外国の家の譲渡所得は日本の所得税と住民税の対象にはなりません。 非永住者の期間にアメリカでほかの収入があった場合、注意が必要です。たとえ送金したのが2月2日だったとしても、2月3日から12月31日において、3万ドルの銀行利息や株式の配当金や譲渡益がアメリカの源泉所得だとしましたら、日本に3万ドル以上送金した場合、日本の所得税及び住民税の対象になります。 1月１日に売却したアメリカの家の譲渡所得が 20万ドルあって、手元に50万ドル残っていたとしても、その50万ドルを最初に送金したとわみなされません。 アメリカ国籍の場合は、すべての所得がアメリカの課税対象にもなりますから、二重課税が発生する恐れがあります。二重課税の軽減、もしくわ回帰作は両国の外国税額控除です。 Confirming your question. On 1/1/2023 you sold a house in the U.S. while you were still a non-resident of Japan. You are a non-Japanese Citizen and moved to Japan on 2/1/2023 and obtained a Visa to live in Japan. You are a non-permanent resident starting on 2/1/2023. Is the capital gains from the sale of the house subject to Japanese tax? Since you sold the house while you were a non-resident and the source of that income is not in Japan, it is not taxable in Japan. It may be taxable in the U.S. at federal and state level if it is outside of the exemption amount. However, you must be careful when transferring money into Japan after you are a non-permanent resident if you have other income that originated outside of Japan. For example, if you have $30,000 in income from interesting, dividends, and capital gains from stocks and bank deposit in the U.S. from 2/3/2023 to 12/31/2023 and you transfered $30,000 on 2/2/2023 into Japan, the $30,000 is taxable in Japan even if the house you sold had a capital gain of $200,000 and you were left with $500,000 after the sale. For tax purpose, even though you didn't earn the money before the transfer, it was still transferred in the same year and during the time you were a non-permanent resident, thus the $30,000 becomes taxable in Japan. For U.S. Citizens, you are taxed on worldwide income thus you may be taxed in the same income in Japan as you are being taxed in the U.S. To reduce or eliminate the double taxation, foreign tax credit in both countries may be needed in depending on the income type.
Recently I went to Japan and consulted with Japanese tax accountant. He confirmed that for non-japanese national, for five years income gained outside japan is not taxable in japan so long as that income is not brought into japan
You have to be extra careful with the non-permanent resident status. It is money that is brought into Japan or any acts that is done in place of transferring money into Japan (deemed transfer). For example, if you bought something in U.S. Amazon and had the merchandise shipped into Japan (even if it is a gift to a friend in Japan), it is deemed transfer of monetary value thus subject to transfer tax. The more obvious foul is shopping with a U.S. Credit card in Japan and paying for it from U.S. bank account. The other scheme are things like loading SUICA with Apple Pay using a U.S. debit card that is connected to a U.S. bank account--clearly you attempted to circumvented the transfer tax. The oddity is if say you were divorced and as part of the settlement, you are receiving income that is normally not subject to Japanese tax--if you had any other income outside of Japan such as a bank account interest, dividend, capital gains, it is presumed all of that money is being transferred into Japan before the first yen from the tax free divorce settlement is being transferred. This is true even if there's a direct transfer from the X-spouse living outside of Japan for such divorce settlement to you whom happen to be a non-permanent resident in Japan. There's no direct connection with the tax free settlement to your financial accounts in the U.S., yet the assumption is that you brought the investment returns into Japan first before any principal is brought into Japan. Totally unfair.
このビデオに個別の質問がある方、CDH担当者との無料相談を受けたい方、情報満載の
毎月のニュースレターを受け取りたい方などは、www.cdhcpa.com/ja/personal-tax/ でご自身の希望の分野をお選びしていただき、ページの下半分の丸や、丸みのある長方形のイメージをクリックしていただくとご希望のページに飛ぶ仕組みになっています
大変有意義なお話ありがとうございます。
日本の移住者になった後に米国不動産を販売し利益が出ると日本で課税が発生するが、販売後に日本に移住の場合、日本では非課税であるという内容、探していた回答だったので大変助かりました。
しかし、ここでもう一つ分からないことが、わかる範囲で構いません、お答えいただけると今後の参考になります。
例えば、2023年1月1日にアメリカの家を販売し利益が出て、2023年2月1日に日本に移住し居住者となった場合、
日本での確定申告2023年分にアメリカの壌渡益分は入れなくてもいいのか疑問です。日本の確定申告は収入が2023年中となっているためです。
どうぞよろしくお願いいたします。
質問内容を確認します。
日本以外の国籍で、1月１日2023年には日本の非居住者で、2月１日に日本に帰国して、非永住者になりました。1月１日に売却したアメリカの家は、日本の送金課税の対象になるかどうかという質問ですよね？
非居住者の間に外国の家の譲渡所得は日本の所得税と住民税の対象にはなりません。
非永住者の期間にアメリカでほかの収入があった場合、注意が必要です。たとえ送金したのが2月2日だったとしても、2月3日から12月31日において、3万ドルの銀行利息や株式の配当金や譲渡益がアメリカの源泉所得だとしましたら、日本に3万ドル以上送金した場合、日本の所得税及び住民税の対象になります。
1月１日に売却したアメリカの家の譲渡所得が 20万ドルあって、手元に50万ドル残っていたとしても、その50万ドルを最初に送金したとわみなされません。
アメリカ国籍の場合は、すべての所得がアメリカの課税対象にもなりますから、二重課税が発生する恐れがあります。二重課税の軽減、もしくわ回帰作は両国の外国税額控除です。
Confirming your question. On 1/1/2023 you sold a house in the U.S. while you were still a non-resident of Japan. You are a non-Japanese Citizen and moved to Japan on 2/1/2023 and obtained a Visa to live in Japan. You are a non-permanent resident starting on 2/1/2023. Is the capital gains from the sale of the house subject to Japanese tax?
Since you sold the house while you were a non-resident and the source of that income is not in Japan, it is not taxable in Japan. It may be taxable in the U.S. at federal and state level if it is outside of the exemption amount.
However, you must be careful when transferring money into Japan after you are a non-permanent resident if you have other income that originated outside of Japan. For example, if you have $30,000 in income from interesting, dividends, and capital gains from stocks and bank deposit in the U.S. from 2/3/2023 to 12/31/2023 and you transfered $30,000 on 2/2/2023 into Japan, the $30,000 is taxable in Japan even if the house you sold had a capital gain of $200,000 and you were left with $500,000 after the sale. For tax purpose, even though you didn't earn the money before the transfer, it was still transferred in the same year and during the time you were a non-permanent resident, thus the $30,000 becomes taxable in Japan.
For U.S. Citizens, you are taxed on worldwide income thus you may be taxed in the same income in Japan as you are being taxed in the U.S. To reduce or eliminate the double taxation, foreign tax credit in both countries may be needed in depending on the income type.
日本税法ですので日本の税理士への確認点です。
Recently I went to Japan and consulted with Japanese tax accountant. He confirmed that for non-japanese national, for five years income gained outside japan is not taxable in japan so long as that income is not brought into japan
You have to be extra careful with the non-permanent resident status. It is money that is brought into Japan or any acts that is done in place of transferring money into Japan (deemed transfer). For example, if you bought something in U.S. Amazon and had the merchandise shipped into Japan (even if it is a gift to a friend in Japan), it is deemed transfer of monetary value thus subject to transfer tax. The more obvious foul is shopping with a U.S. Credit card in Japan and paying for it from U.S. bank account. The other scheme are things like loading SUICA with Apple Pay using a U.S. debit card that is connected to a U.S. bank account--clearly you attempted to circumvented the transfer tax. The oddity is if say you were divorced and as part of the settlement, you are receiving income that is normally not subject to Japanese tax--if you had any other income outside of Japan such as a bank account interest, dividend, capital gains, it is presumed all of that money is being transferred into Japan before the first yen from the tax free divorce settlement is being transferred. This is true even if there's a direct transfer from the X-spouse living outside of Japan for such divorce settlement to you whom happen to be a non-permanent resident in Japan. There's no direct connection with the tax free settlement to your financial accounts in the U.S., yet the assumption is that you brought the investment returns into Japan first before any principal is brought into Japan. Totally unfair.
日本に住民を置いていてアメリカに居住し収入がある場合アメリカで税金がたっぷり取られているのですが日本でも税金をとられる恐れもあるのでしょうか？
居住者という事ではそれに今現在では該当しないという判断でいいでしょうか？
それなら住民を抜くことも考えます。
ただ日本に帰った時 払い続けてる健康保険が使えて便利なので住民を抜かずにきています。
よろしくご回答お願いします。
両国に確定申告が必要である場合、日米租税条約により二重課税を回避できる可能性はあります。個別のご相談はオンライン面談のセッションをご利用ください。
日本に住んでいるアメリカ人は、何年たってもアメリカのクレジットカードを使っているけれど、その点少し説明と違いますね。
情報共有ありがとうございます。