If you designate a Tax Agent, you should submit the ”Notification of Tax Agent” to the District Director of the Tax Office with jurisdiction over the Place for tax payment.

納税管理人を定めたときには、その非居住者の納税地を所轄する税務署長に「所得税・消費税の納税管理人の届出書」を提出する必要があります。

If you are a non-resident, the scope of income subject to income tax and special income tax for reconstruction in Japan is limited to domestic source income provided in the Income Tax Act.

非居住者及び外国法人については、日本国内で稼得した「国内源泉所得」のみが課税対象とされます。

Salaries, wages or other remuneration received for work or the provision of other personal services carried out in Japan (including work carried out outside Japan by a person acting as a director of a domestic corporation), public pensions, or retirement allowances, etc. derived from work carried out during the resident taxpayer period.

給与、賞与、人的役務の提供に対する報酬のうち国内において行う勤務、人的役務の提供に基因するもの、公的年金、退職手当等のうち居住者期間に行った勤務等に基因するもの

an individual other than a resident

居住者以外の個人をいいます。