Original Japanese publication.The May 2011 issue of Monthly Zeiri, published by Gyosei under the supervision of the Japan Federation of Certified Public Tax Accountants' Associations, features our principal Kenji Yanagisawa's article,“Determining Domicile for Tax Liability.”It has now been published.
The contribution was commissioned following the Supreme Court judgment in favor of the taxpayer in the Takefuji gift tax litigation. That judgment prompted the request. Our paper Taxation of Uncertainty, winner of the 30th Nisszei Research Award, also addressed resident/nonresident classification. Drawing on that topic and experience providing tax support in the case, the article explains how domicile determines tax liability.
As part of the feature “An In-Depth Analysis of Tax Judgments on Domicile and Residence,” it covers practical issues including the relationship between residence classification and liability, relevant judgments, and documentation supporting nonresident status.
View the May 2011 Issue of Zeiri on Amazon
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