If I’m not mistaken, if the last salary paid by the company hits the employee’s bank account after they left Japan permanently, then non-resident income tax should be levied, even if the ‘work’ was performed while being a resident.
My question: is it also true for bonuses?
(Non-resident income tax is flat 20.42% instead of the normal progressive income tax. For large income it could be more beneficial to be taxed at the non-resident flat tax rate).
by convchang