![日中二国間社会保障協定交渉の実質的終了に人材交流の活発化に期待 人材交流の活発化に期待 （仮訳）[PDF 449KB]](/jp/ja/assets/property/property-pp-2017-491.jpg/jcr:content/renditions/cq5dam.thumbnail.319.319.png)
日中二国間社会保障協定交渉の実質的終了に人材交流の活発化に期待 人材交流の活発化に期待 （仮訳）[PDF 449KB]
本ニュースでは日中両国で事業を行う個人及び法人の皆様に向けてご留意いただきたい点をお知らせいたします。
グローバルモビリティ
グローバルにビジネスを展開し海外から社員を受け入れる、海外に社員を派遣する、あるいは海外拠点間において社員を派遣する企業の支援をします。
Making Mobility Easy
私たちPwC Tax Japanのグローバルモビリティービスは、海外派遣に関するプラニングや制度設計から、派遣時の就労許可・滞在許可取得支援、海外派遣者の税務申告を含む税務の諸問題をそれぞれ専門的に扱うチームを配置しており、海外派遣に関する諸問題を一気通貫にてお引き受けします。
世界158カ国、736拠点からなるネットワークを有するPwCのサービスを日本の窓口を通じてご利用いただけます。
グローバルモビリティニュース （日本語）
![日印社会保障協定の発効について [Global Mobility News 2016/5]](/jp/ja/assets/property/property-pp-2017-543.jpg/jcr:content/renditions/cq5dam.thumbnail.319.319.png)
日印社会保障協定の発効について [Global Mobility News 2016/5]
2016年7月20日に日本・インド両政府間で「社会保障に関する日本国とインド共和国との間の協定」（以下、「日印社会保障協定」）の効力発生のための外交上の公文の交換が行われたことが外務省より発表されました。
![国外財産調書制度 [PDF 347KB]](/jp/ja/assets/property/property-pp-2017-306.jpg/jcr:content/renditions/cq5dam.thumbnail.319.319.png)
国外財産調書制度 [PDF 347KB]
2012年度税制改正により制定された国外財産調書制度について、2013年3月に新たな通達が公布され、国外財産調書制度の適用に関する具体的な指針が明らかにされました。このニュースレターでは、国外財産調書制度の概要を整理するとともに、新しい通達で明らかとなった事項についてお伝えします。
Global Mobility News (English)
![Update: 2018 Japan Gift & Inheritance Taxation Reforms [PDF 218KB]](/jp/ja/assets/property/property-pp-2017-606.jpg/jcr:content/renditions/cq5dam.thumbnail.319.319.png)
Update: 2018 Japan Gift & Inheritance Taxation Reforms [PDF 218KB]
The 2018 Japan Tax Reform Proposals were passed in the Diet into law on March 28, 2018. Effective April 1, 2018, the ‘5-year tail’ rule for foreign nationals who permanently depart Japan but had a jusho in Japan for 10 out of the last 15 years (“former not short-term foreigners”) is repealed. However, if the former not short-term foreigner returns to Japan and re-establishes jusho within 2 years of permanent Japan departure then any assets gifted by him/her during this period will be subject to Japan gift tax.
![Update: 2018 Japan Individual Income Tax Reforms [PDF 207KB]](/jp/ja/assets/property/property-pp-2017-618.jpg/jcr:content/renditions/cq5dam.thumbnail.319.319.png)
Update: 2018 Japan Individual Income Tax Reforms [PDF 207KB]
On March 28, 2018, the 2018 Japan Tax Reform Proposals were passed into law. The main changes to individual income tax under the 2018 Japan Tax Reforms include decreases in the allowable deductions against employment and public pension income, an increase in the basic exemption for taxpayers with less than 24 million yen of income accompanied by a phased-out basic exemption for taxpayers with 24 million yen or more of income and a potential decrease to the “blue form” deduction for taxpayers with business income.
![US Tax Reform: Benefits for Companies but Increased Burden for Individuals in Japan [PDF 144KB]](/jp/ja/assets/property/property-pp-2017-022.jpg/jcr:content/renditions/cq5dam.thumbnail.319.319.png)
US Tax Reform: Benefits for Companies but Increased Burden for Individuals in Japan [PDF 144KB]
The US Tax Cuts and Jobs Act that was signed into law on December 22, 2017 is the most comprehensive US tax legislation in the last three decades. Two international tax issues primarily aimed at corporate taxpayers have already been identified as also impacting individuals.
![Update: Japan Non-Permanent Residents to be Taxed on Sale of Personal Property Outside of Japan [PDF 151KB]](/jp/ja/assets/property/property-pp-2017-457.jpg/jcr:content/renditions/cq5dam.thumbnail.319.319.png)
Update: Japan Non-Permanent Residents to be Taxed on Sale of Personal Property Outside of Japan [PDF 151KB]
Update: Japan Non-Permanent Residents to be Taxed on Sale of Personal Property Outside of Japan
Global Mobility Insights
China: New individual income tax law – solicitation of comments on implementation rules and itemized deductions
China: New individual income tax law – solicitation of comments on implementation rules and itemized deductions
Download PDF - 220 KB
Turkey: Communiqué on prohibition of foreign currency agreements published
Turkey: Communiqué on prohibition of foreign currency agreements published
Download PDF - 174 KB
Hong Kong: New smart Hong Kong identity cards to be rolled out and replaced
Hong Kong: New smart Hong Kong identity cards to be rolled out and replaced
Download PDF - 168 KB
India: Non-filing of tax return may lead to prosecution even if no tax payable
India: Non-filing of tax return may lead to prosecution even if no tax payable
Download PDF - 164 KB
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