顧問税理士に関する質問｜質問No.18648

Question

Income Tax under dependent visa

I have a dependent visa, working 28 hours/week. I’m under a contract work format.
My contract started on February 2024 but my visa only really was accepted in May 2024.
Do I need to submit taxes as a dependent? If so, do I need to report from February or form May?
What kinds of deductions can I apply ? Thank you.

Answer 1

ビザが承認された2024年5月から日本の居住者となり、以降の収入は確定申告が必要です。2月〜4月分は非居住者として日本国内源泉所得に課税されます。業務委託収入は雑所得。控除は基礎控除48万円・必要経費が利用可能です。