Taxes on Japanese Residents with U.S. Permanent Resident Status (Green Card) or Citizenship in the U.S.

We often receive inquiries from persons who are residents of Japan for tax purposes and have U.S. permanent resident status (green card) or citizenship in the United States. In this issue, we would like to explain how tax treatment in Japan and the U...

政治資金の裏金に関する税金の取扱いについて

昨年末から頻繁に報道されている、自民党の派閥の政治資金をめぐる問題。パーティー収入の一部が議員にキックバックされているのにもかかわらず、自身の政治団体の政治資金収支報告書に記載していないという事実は、政治に対する信頼を根幹から揺らがせる事態となってい...

2024年度（令和6年度）　税制改正大綱の解説

2023年12月14日に、与党により令和6年度の税制改正大綱が発表されました。以下、税目ごとに、重要なポイントを中心に、改正の概要をまとめました（情報が出るに従い、順次修正・追加して参ります）。本改正は、例年通りの流れで行きますと、4月に法案が国会を通過し、成...

海外留学中に現地で収入があった場合の確定申告

We are Murata Sogo Tax & Accounting Office, specializing in inheritance and international taxation, with an office in Miyakojima-ku, Osaka City. Recently, we have been receiving an increasing number of consultations from people who earn income overs...

Accounting for "Returned Interest" from Financial Institutions

When you refinance your funds at a financial institution, you may receive back the overpayment of interest you have already paid on the loan (hereinafter referred to as "returned interest"). The passbook would be printed as "reversion interest," "ret...

Inheritance Tax Filing Considering Several Inheritances

We are Murata Sogo Tax Accounting Office, with an office in Miyakojima-ku, Osaka City, specializing in inheritance tax and international taxation.In this article, we will focus on inheritance tax considerations for single-child families in the case o...

Withholding Tax to Influencers

We are Murata Sogo Tax Accounting Office with an office in Miyakojima-ku, Osaka, and are specialized for inheritance tax and international taxation.In this issue, we would like to summarize the necessity of tax withholding for remuneration paid to in...

Consumption Tax on Chat GPT Payment

We are Murata Sogo Tax Accounting Office, with an office in Miyakojima-ku, Osaka City, specializing in inheritance tax and international taxation.This time, we summarize the treatment of consumption tax when a payment is made to Chat GPT, which is a...