Partial permanent Tax residency in a year and filing requirements

[pal1322]

Last year I crossed the 5 year mark and became a (unlimited) permanent tax resident.

My question is, what are the tax liabilities for non-Japan sourced income/gains during the year you achieve permanent tax residency?

For example, I arrive to Japan in June, and I become a permanent tax resident 5 years later in June 2022.

In the case of for example income, capital gains, or dividends sourced outside of Japan, what portion are taxable now in Japan?

For example
A) I become a permanent tax resident in June, will 2022 as a whole be treated as being a tax resident? I.e. any gains or dividends from January to December are taxable?

B) I become a permanent tax resident in June, any gains/income/dividend in the first half of 2022 are excluded and only gains/income/dividends past the actual 5 year mark in June are taxable for 2022?

C) something else?

 

[dee436]

@pal1322 B. With the caveat of remittances potentially making income taxable from before the day you ceased to be NPR status. Also, if you have capital gains from the sale of securities that you acquired while a Japan tax resident, those are taxable as well. Only securities you acquired while not a tax resident are not taxable when sold as NPR status.