Leaving Japan and stop being a tax resident

I'm wondering when do you stop being a Tax Resident of Japan (I understand immigration and tax residency are different, but also they seem to be related when leaving?).

In the simple cases, it seems simple. But to be very clear, I'm going to put "my father dying, and me being the sole inheritor" as a timing event/example, referred as "the event":

  • If you leave Japan and give up your resident card, you stop on that day being a tax resident. So if the event happens next day, you pay taxes in your home country only for the inheritance.
  • What happens if you are traveling to your home country (with a 1-year reentry permit), but then decide not to return?
    • Would you stop being a resident on the day you left? So if the event happens within that 1 year, you only pay taxes in your home country.
    • Would you stop being a resident on the 1-year mark? So if the event happens within that 1 year, you still need to pay in Japan.
    • Can you speed it up by e.g. going to a consulate and ask for your residency to be cancelled? (and would this also cancel the tax residency)?
  • What happens with PR and a 5-year re-entry permit?
    • If you are abroad while the event happens, do you pay taxes abroad only?
    • If you happen to visit Japan when the event happens, that's a "tourist" visa so still only paying taxes abroad?
  • What happens if you leave Japan for good (after 5+ years there), then the event happens in your home country, then get a new Visa for Japan? That wouldn't be taxed in Japan, right? Even if it's within few months?

by itfinancequestion

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