I have a working visa in Japan (from teaching English) and a domicile, so I'm a permanet resident for tax purposes. But humanities visa which expires soon.

I have two companies, one in Japan which exports motorbikes, and one in the UK which sells motorbikes. The UK company pays a "finders fee" for each motorbike exported to the Japan company. The Japan company pays me a salary. Then I pay my income tax in Japan (cheaper than UK). I'm in the UK less than 183 days, so I'm a non resident. Japan company is really a filing cabinet company as I have an agent who finds the bikes for me.

My visa expires soon, and I don't feel like finding another sponsor in Japan. I realise there are investor/business visas, etc. My question is:

1. Do I need to have a Work Visa to be considered a Resident for Tax Purposes?

2. Does anybody know the formula for tax deductions in individual income tax - not the 380,000 yen, but the first box .. has a formula I can't work out.

I'm not an expert, but you should be able to sponsor yourself on a self-sponsored visa. Depending on where you are, you may want to contact the Tokyo Regional Immigration Bureau in Shinagawa for details.

BTW, you don't need to have a work visa to be considered a resident for tax purposes. I believe the requirement is related to the length of time you spend in the country, not the type of visa you have.

Oh yeah, as for your tax question, have you tried the NTA website?

http://www.nta.go.jp/taxanswer/english/gaikoku301.htm