before you move to Japan
The timing of a move, each family member's circumstances, and the nature and ownership of what you hold can settle much of your Japanese tax position before any return is filed. This page sets out what a written opinion (a formal tax opinion letter) covers, how the engagement runs, and what it does not cover. It is sometimes called pre-migration or pre-relocation tax planning: residence dates, non-permanent resident (NPR) status, cross-border wealth and family gifts, equity awards and the exit tax, looked at together before the move.
Led in English by our representative tax accountant, Junya Yamaguchi, from the first enquiry to the signed opinion.
The representative is also a Japanese certified public accountant and previously handled international engagements at EY, Deloitte and PwC China, in Japan and in China. We are not a coordinator: the representative's own zeirishi and gyoseishoshi licences are used directly for your tax return, written opinion and any visa application, and none of this is passed to a partner office. We work alongside your advisers abroad on their part; it is the Japanese-law work that stays in our hands. Three Japanese licences, three working languages: we work with you in English, Japanese or Chinese. If the move also involves setting up a company in Japan, see our page on company set-up, the Business Manager visa and accounting.
At Esperanza Consulting International Tax & Accounting Office, you work directly with a Japanese tax accountant (zeirishi) in English. We provide written advice on the Japanese tax implications of your planned move to Japan.
Not sure where your question starts? Open the topic map →
The situations this service is built for
A Japanese spouse and children arrive first while you stay abroad for work. Moving to Japan can change each family member's inheritance and gift tax position, but a gift made before arrival is not necessarily outside Japanese tax: nationality, any earlier address in Japan and the position of the person giving all count.
RSUs, restricted shares or options granted by a foreign parent for work performed abroad. The taxable event depends on the award terms. We examine when employment income arises, how it is apportioned to Japanese and to foreign sources according to the service period and place of work, and how a later sale is taxed, given your residence category in each year.
Borrowing against a portfolio is often used instead of selling. For a non-permanent resident, however, money sent to or brought into Japan can bring that year's foreign-source income into charge, whatever the remitted money itself was. Borrowed money is not itself income, and some income and gains are taxable whether or not anything is remitted, so the borrowing and the way your Japanese spending is funded have to be looked at together.
Japan generally does not reset an asset's tax basis to market value because its owner becomes resident; the Japanese basis is determined under Japanese rules. On a later departure, the exit tax can reach unrealised gains on qualifying assets where its conditions are met. What can usefully be done before arrival depends on the asset and on your residence category.
Trusts, private investment companies and insurance are characterised under Japanese law, which does not necessarily follow the treatment in the country where they were established. The Japanese classification may create tax or reporting obligations for the settlor, the beneficiaries or the owners.
Where advice has already been given elsewhere, we examine the assumed facts, the provisions relied on and the conclusion, and give our own view in writing as a single-issue opinion. We do not assess whether another adviser was at fault, and we do not take a partial role in carrying out a plan designed by someone else.
What a written opinion covers
When each family member becomes a Japanese tax resident, whether they also qualify as a non-permanent resident, when that status ends, and what changes at each point. Non-permanent resident is an income-tax category, not an immigration status.
Japanese inheritance and gift tax is determined by the residence and nationality of the recipient as well as of the donor. We set out when each family member comes within scope, and what is available before that date.
When income arises under the award terms, sourcing by service period and place of work, the account into which shares are delivered, and the consequences of selling.
Which movements of money count as remittances, the order in which they are applied against income, and what that ordering means for a year in which you remit nothing.
What your base cost will be in Japan, whether anything should be done before arrival, and whether the exit tax would apply if you later leave.
Where the immigration route you choose changes the tax outcome, and where it does not.
Whether Japan’s additional tax on very high income could affect a year in which you sell shares or receive equity compensation. We examine the income included in the calculation, the timing of each event and the rules applying from 2027.
Each conclusion states the facts it assumes, the provisions it relies on, and any reservation where the position is not settled; where a point cannot be supported from primary sources, the opinion says so. It speaks as at its date and applies only to those facts. An opinion does not bind the National Tax Agency, and no particular outcome is guaranteed. This page describes the service in general terms and is not advice on any particular set of facts.
What the written opinion looks like
Illustrative example (not a client case). The family, dates and wording below are invented to show the format of an opinion. They are not advice on any real situation.
Contents of a written opinion
| Part | What it contains |
|---|---|
| 1 | Scope The questions you asked, and what the opinion does not cover, such as foreign tax law and implementation. |
| 2 | Facts The facts relied on, and the documents reviewed. |
| 3 | Assumptions Each assumption stated separately, so that you can confirm or correct it. |
| 4 | Analysis For each question: the provisions relied on, how they apply to the facts and assumptions, and the conclusion. |
| 5 | Reservations Points that are not settled, and what would change each conclusion. |
| 6 | Timeline What changes, and what to consider, before each family member's arrival date. |
How an assumption is written
“We assume that, until 31 March 2027, you continue to live in your rented home in Hong Kong and to work for your Hong Kong employer, and that you spend no more than short business visits in Japan. We assume that your spouse and children live in Tokyo from 1 August 2026. Your Japanese tax residence is assessed from all relevant facts, not solely your planned moving date; if these facts change, the conclusions in Part 4 on when your residence starts may change.”
How a conclusion is set out
| Question | Is a transfer of money from your bank account abroad to your spouse’s account, made after your spouse has moved to Japan and before you do, within the scope of Japanese gift tax? |
| Provisions | The provisions relied on, cited by article, paragraph and item (here, the Inheritance Tax Act provisions on who is liable to gift tax, on the scope of taxable property and on where property is located). |
| Conclusion | The conclusion, the facts it depends on, and any uncertainty in how the law is interpreted. |
| Reasons | How each provision applies to the facts in Part 2 and the assumptions in Part 3. |
| Reservation | Any point that is not settled, and the fact that would change the conclusion. |
A family timeline
| Illustrative date | Event | What the opinion checks |
|---|---|---|
| March 2026 | Before anyone moves | Planned gifts and transfers: the donor’s and each recipient’s relevant circumstances, and the nature and location of the property, on each transfer date. |
| 1 August 2026 | Spouse and children move to Tokyo | When each of them becomes a Japanese tax resident; whether each qualifies as a non-permanent resident for income tax, taking any earlier periods in Japan into account; and their potential inheritance and gift tax exposure, assessed separately from income tax status and taking the donor’s or deceased person’s circumstances into account. |
| April 2027 | You move to Tokyo | Your residence start date and whether you qualify as a non-permanent resident; equity awards granted before arrival and how their income is sourced; how remittances will be treated. |
| Later years | Living in Japan | When any non-permanent resident status ends, and whether the exit tax could apply on a future departure, considering the assets held and the applicable residence-period rules. |
Each opinion is written for one family’s facts, and its length depends on the questions asked.
From facts to final opinion
To check a single point, the spot consultation can help you understand the issue and decide whether a formal opinion is needed. For a formal written opinion (a document setting out your Japanese tax position in writing, addressed to you alone), the engagement runs as follows.
| Step | What happens |
|---|---|
| 1 | Facts You describe the situation and answer a short set of questions. Approximate figures and ranges are fine. If you prefer, we can sign a non-disclosure agreement before you send the details, and you may keep certain details anonymous until we are engaged. |
| 2 | Proposal Normally within a week of receiving the information we need, we send a written proposal: the scope of the opinion, the facts it will assume, what is and is not within scope, the timetable, and a fixed fee. There is no charge for the proposal. |
| 3 | Engagement You confirm the scope in writing and half the fee falls due. We are engaged, and the work starts, on receipt of that payment. |
| 4 | Draft opinion Delivered in English, setting out the facts assumed, the applicable provisions of Japanese tax law, the conclusions and any reservations. Marked as a draft and not to be relied upon. |
| 5 | Written questions You may raise written questions on the draft, including points your own advisers want covered. Two rounds are included in the fee. We answer to you; we do not take on any duty to your other advisers. |
| 6 | Final opinion Issued on receipt of the balance. Implementation, annual filing, residence-status applications and any response to a tax audit are quoted separately. |
We handle matters of this kind primarily in writing. It leaves a clearer record than a call, and it lets you and your own advisers review each step at your own pace. If you would prefer to speak at some point, that can be arranged at the proposal stage.
How the fee is set
- Typical questions
- Whether a proposed family gift falls within Japanese gift tax, before or after the move
- The remittance plan for the year you arrive
- Exit tax exposure before a planned departure
- A written view on advice you already have
- Scope may include, as set out in the proposal
- Residence start and status, year by year
- Inheritance and gift tax scope before and after each date
- Equity compensation that vests after arrival
- Remittances, borrowing and funding in Japan
- Base cost, and the exit tax if you later leave
- The visa route, where it changes the tax
- A dated sequence of steps
- Annual returns for each family member
- A yearly check against the opinion's assumptions
- Revisiting the plan when the facts change
- Residence-status applications (separate engagement)
The amounts shown are starting points; the fee itself is fixed in the written proposal. Japanese consumption tax treatment is confirmed in the proposal: qualifying services supplied to non-residents are exempt (Consumption Tax Act, Art. 7(1)(v); Enforcement Order, Art. 17(2)(vii)). Where 10% Japanese consumption tax applies, the starting fees including tax are JPY 1,100,000 and JPY 3,300,000.
The fee for a written opinion is fixed, not hourly, and is quoted in writing before you commit. It reflects the scope of the opinion and the amounts at stake, which is why we ask for approximate figures at the outset. If the facts turn out to be materially different from those set out in the proposal, or you ask us to cover a point outside the agreed scope, we tell you before doing the work and quote for it separately.
To check a single point rather than commission an opinion, use the spot consultation, which is a paid session. Where you go on to instruct us, that amount is credited against the fee. A formal written opinion is outside the scope of a single spot consultation and is quoted separately.
We do not act where the purpose is tax evasion, or where facts are to be concealed or documents misstated.
Tax and residence status, in one office
Cross-border individual tax matters are handled by a licensed tax accountant (zeirishi) who is also a gyoseishoshi authorised to submit residence-status applications on clients' behalf. Immigration applications are a separate engagement, and the outcome of any application is a matter for the Immigration Services Agency.
What we do not do
An opinion is more useful when its limits are stated plainly.
We advise on Japanese tax law. The position in your current country of residence, and in any other country involved, is for your advisers there. Where the two interact, we say so and set out the assumption we have made.
The opinion is prepared for you. You may share it with your bank or your other advisers, but anyone else who wishes to rely on it needs our separate written agreement.
We set out how Japanese inheritance and gift tax applies to the assets and family circumstances you describe. We do not draft wills, advise on how an estate should be divided or on the terms of a bequest, and we do not advise on foreign succession law. These are outside this engagement, and separate advice should be taken from an appropriately qualified professional in the relevant jurisdiction.
We do not advise on what to hold or which products to use, and we cannot tell you whether a particular bank will open an account for you.
Before you get in touch
Can this be done entirely from outside Japan?
How early should I start?
My family arrives before I do. Does that change anything?
Can I stay anonymous at first?
Do you file the returns as well?
Will you tell me if something cannot be done?
Background reading
- Non-Permanent Resident Tax in Japan: The Remittance Rule Explained
- Japanese Tax on RSUs and Equity Compensation for Foreign Professionals
- Japan Inheritance and Gift Tax for Foreign Professionals
- Japan Exit Tax: A Guide for Foreign Executives and Holders of RSUs and Shares
- Tax for Foreign Executives in Japan
- Japan Tax Return Filing for Foreign Employees
- Company Set-up, Business Manager Visa and Accounting in Tokyo, in English
- International personal tax for non-residents (海外在住・非居住者の方の日本の国際個人税務)
- Fee schedule (料金)
- Spot consultation booking (スポット相談)
These three pages are written for Japanese readers. The work itself is done in English.
◀ Back to the topic map: three residence tests, three different clocks, and where your question sits
Tell us the dates and an outline of what you hold
When each family member arrives, when you expect to arrive, what equity you hold and when it vests, and roughly what the portfolio consists of. That is enough for us to come back with a proposed scope and a fixed fee.
Where this page sits
Ask about planning your move
Tell us who is moving and roughly when, and an outline of what you hold. A licensed tax accountant will reply directly, in English, and confidentially.
Tax services: Esperanza Consulting International Tax & Accounting Office, a member of the Tokyo Certified Public Tax Accountants’ Association