Originally Posted by
jrmyl
No. We are not responsible for any tax in Japan. We are not employed in Japan. We are "offshore" contractors employed by agencies in other countries. That is why we only do international flights and are not allowed to do domestic flights. We enter Japan just like any other pilot would on a shorepass or on our passports. We have no residency card. (unless you have ways to get one on your own) So if you want to stay here on your days off you would just enter on your passport and stay just like any other tourist would. Has nothing at all to do with us flying these airplanes.
Japan's double tax treaties are in line with the OECD Model Treaty with respect to the tax-exempt treatment of foreign employees temporarily working in Japan. Such employees are generally tax exempt if they fulfill the following three criteria:
- they are present in Japan for not more than 183 days in any 12-month period commencing or ending the fiscal year concerned
- their salary is paid by a non-resident employer
- none of the salary is borne by a permanent establishment in Japan.
This rule applies to non-resident too. Thats why I think if people stay in Japan during days off would exceed 183 days, and it makes exemption invalid.