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Good morning, Dr. Vinicius,
I read most of the doubts in the comments made, and your clarification of them helped me a lot.
However, I would like to mention my case.
I came to Japan in 1991, and when I decided to stay here, I made the Final Exit Declaration.
Since then I haven't filed my annual income tax return.
The property I owned was rented out years later and I never paid the Leão tax, as I didn't think it was necessary as it didn't exceed the exemption threshold.
Today, that same property is still rented out to another tenant and I found out about the need to pay income tax, regardless of the amount, through this channel, as I am considered a non-resident.
As you said, I have to appoint a proxy. Can it be my wife? She is in Brazil (she is a tax resident in Brazil) and also has rental income in her name, but that does not reach the limit of
exemption. You have no income that exceeds the limits that require you to file a declaration.
How can I solve this problem? Could you guide me?
Honestly, thank you!
Vinicius Tersi is a lawyer, specializing in International Tax Law.