Home Country Taxes

USA
​In regards to U.S. taxes, if you had any income from the U.S., you will be responsible for reporting the income to the IRS and paying taxes for it. If you didn't have any income in the U.S., you are still responsible for reporting your Japanese income to the IRS. We recommend referring to the Akita Wiki website for tax information. They have walk-throughs for US JETs on how to file taxes each year, as well as a helpful section of FAQs. 
Click here to go to the IRS website


Australia
All Australian JETs must pay Japanese income tax on their JET income. Whether you must pay Australian tax on your JET income depends upon your individual circumstances. Based upon certain tests laid out by the ATO, you will be classified either as an Australian resident for tax purposes, or a non-resident for tax purposes.  For more information please click here to go to the international tax section of the Australian Taxation Office`s website


Canada
Factual residents and deemed residents of Canada are subject to income tax on their world income. Non-residents and deemed non-residents of Canada are subject to income tax in Canada only on their Canadian income source.  Please click here to go to the Canadian revenue agency.


Ireland
Irish ALTs who have been in Japan for less than two years must pay taxes in Ireland, but are exempt from Japanese income tax. For all CIRs, SEAs, and ALTs in Japan for three years or more, there is no tax liability in the home country, but they are required to pay income taxes in Japan. For more detailed information please refer to the Irish Revenue homepage.


New Zealand
If you are a New Zealand JET participant you may become a non-resident for tax purposes if you are absent from New Zealand for more than 325 days in a 12 month period and you do not have an enduring relationship with New Zealand, and thus will not be liable for New Zealand income taxes. For more information, please refer to the New Zealand Inland Revenue website.

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South Africa
South African JET participants pay tax in Japan but are exempt from South African tax. South African JET participants should obtain a record of the amount of tax paid in Japan for tax and currency control purposes. For further information contact the South African Revenue Service.


United Kingdom
Liability to UK or Japanese income tax depends on the length of visit and timing of your stay in Japan. Under domestic rules, both Japan and the UK may be able to charge income tax on your earnings. 

UK JET participants pay tax in Japan. Earnings from employment rendered to either central or local government will be liable to income tax in Japan. To prevent double taxation from arising, the UK will give credit relief against Japanese tax paid by UK nationals and individuals who are ordinarily residents in the UK. Evidence of tax paid in Japan should be retained to support claims to relief from UK taxes if necessary. 

Because the end of the UK fiscal year differs from the end of the Japanese tax year, CLAIR recommends that UK JET participants keep all pay-related documents. 

For more infomation, please visit the HM Revenue and Customs` foreign income page.