Complex international tax,
sorted by situation.
Four situations come up again and again for foreign professionals in Japan: equity compensation, leaving the country, the non-permanent resident rule, and gifts or inheritance from abroad. Find yours below.
Four Japan tax situations foreign professionals run into
RSU, ESPP & Stock Options
Each has its own taxable moment: RSUs are taxed as salary when they vest; options when you exercise, not when they vest; ESPP on the purchase discount. Japanese tax-qualified options defer everything to sale — but options from a foreign parent almost never qualify. Sale is taxed separately in every case, with foreign exchange doing part of the work. The ¥200,000 filing exemption does not apply.
Exit Tax
Hold ¥100 million or more in securities and leave Japan after more than 5 countable years of residence, and unrealized gains can be taxed on the way out. Years on a standard work visa usually do not count — your visa history can keep you out of scope entirely.
Non-Permanent Resident Tax
Your foreign income is only taxed if it is paid in Japan or remitted here — but remittance is broader than a bank transfer, and the ordering rule decides how much.
Inheritance & Gift Tax
A gift of assets held outside Japan can fall outside Japanese gift tax while you are a "temporary resident" — a defined term, not a feeling: a Table 1 (work-type) visa plus 10 years or less of Japan address in the past 15. Permanent residents never qualify, and the giver's own status matters just as much as yours.
Not sure which applies, or more than one does? Reach out through the contact page — tell us briefly what is going on and we will point you to the right answer.
Japan tax return fees for foreign residents — roughly what it costs
| Tier | Fee (excl. tax) | Typical situation |
|---|---|---|
| A | ¥160,000〜 | Domestic salary and deductions only |
| B | ¥200,000〜 | Foreign tax credit or overseas-work apportionment |
| C | ¥300,000〜 | Complex, multi-country, worldwide income |
Equity compensation, exit tax, and inheritance/gift work do not fit a flat tier — each is scoped individually once we understand what you actually hold, and priced before any work begins. Each guide above has the detail for its own situation.
Your Japan tax return, handled in English by a licensed tax accountant
Tax return preparation and advisory work in Japan is restricted to licensed tax accountants (zeirishi). At ESPERANZA, YAMAGUCHI Junya — a certified tax accountant (zeirishi), registration no. 151831 — handles the interview, the calculation, the filing, and every email, directly with you in English. The substantive work is not handed to unlicensed staff.
Our work centres on industries where expatriate executives are common — multinational manufacturers, international hotel groups, resources and infrastructure, and global BPO — supporting professionals at major foreign-owned companies through direct individual engagements, with no vendor registration required on the employer's side.
Common questions
I'm not sure which of the four situations applies to me — or more than one might.
Do you handle the filing yourselves, or just advise?
How much does this cost?
Can I get a straight answer before committing to anything?
Tell us what's going on
Pick the closest guide above for the detail, or just reach out directly — briefly describe your situation and we will point you to the right answer.
Ask about your situation → Book a spot consultation →
▶ Need someone to actually file it? Japan tax return filing for foreign employees