Nagamine & Mishima Consulting

Accounting practice since 1989

  • English
  • 日本語 (Japanese)
  • About
    • Message from the Managing Partner
    • Leadership
    • Advantage
  • Services
    • Startup Support
    • Expansion Support
    • Crisis Support
    • Cloud Support
  • Resources
    • Seminars
    • Newsletters
    • Monthly Checklists
    • Japanese Business Guide
  • Blog
  • Clients
  • Contact

I’m a US citizen living in Japan less than 5 years, and I have rental income from an apartment in the USA. Do I have to declare this income in Japan?

February 17, 2012

If you aren’t a Japanese national and have lived in Japan for less than 5 years in the past 10 years, you are classified as a “Non-permanent resident” under Japanese income tax law.

Non –permanent residents are subject to Japanese income tax for the following types of income:
・Income generated from business operations in Japan
・Proceeds of sale or rent generated from real property located in Japan
・Certain types of interest (i.e. interests received on Japanese Government Bonds, Japanese Local Government Bonds, loans rendered for the business operation in Japan etc)
・Certain types of dividend (i.e. dividends received from Japanese companies)
・Royalties received for certain rights related to businesses operated in Japan
・Salaries received for services rendered in Japan (salaries for services rendered outside of Japan are subject to Japanese tax if such salary is remitted to Japan)
・Other revenues received in Japan or remitted to Japan from overseas

In your case, you don’t have to file rental income from an apartment in the USA since it does not fall into any of the above categories.

Blog Categories

  • Blog
  • Facts about Tax
  • Newsletter

Need support for your business in Japan?


With over 25 years experience, our team is here to help. Fill out our simple contact form and we will be in touch very shortly.

People are Talking

  • “I had the privilege of working with Nagamine and Mishima over the last 1 year and has been most impressed with their level of professionalism and standards.  They always provide us with good advise on the local accounting requirements and standard.  Also they are always on time in their accounting report submission and have always met our needs for adhoc requests.  This arrangements best suit our needs and allow us not to invest in our own accounting headcounts as we have an accounting partner that meet our needs fully.”

    Chia Sin Jin, Finance Director

    Unity Technologies