东京 —— 日本政府正在考虑对在日本经营房地产租赁或停车场业务的海外居民征收所得税，旨在随着外国人持有房产增加，解决税收不公问题。
TOKYO -- The Japanese government is considering taxing the income of overseas residents who operate real estate rental or parking lot businesses in Japan, seeking to address unfair taxation as foreign property ownership rises.
目前，日本各都道府县只能对在日本设有事务所或住所的人征税，受限无法对海外居民征税。
Japanese prefectures are currently restricted from taxing overseas residents and can only tax those with offices or domiciles in Japan.
总务省旨在将这一变化纳入政府与执政联盟正在制定的2027年度税制改革大纲。总务省将考虑对海外居民适用由都道府县向特定行业业主征收的个人事业税。
The internal affairs ministry aims to incorporate the change into the fiscal 2027 tax reform guidelines being drawn up by the government and the ruling coalition. The ministry will consider applying the individual business tax, levied by prefectures on business owners in certain fields, to overseas residents.
个人事业税按约5%的税率，对前一年度事业所得或房地产所得减去业主扣除额290万日元后的金额征收。
The individual business tax is levied at a rate of approximately 5% on the amount obtained by subtracting a business owner deduction of 2.9 million yen from the previous year's business income or real estate income.
目的是维持税负公平。个人事业税的征税权属于事务所所在的都道府县。国内居民若无事务所可按住所征税，但无在日事务所或住所的海外居民无法被征税，导致税负差异。
The aim is to maintain fairness in tax burden. The right to levy the individual business tax rests with the prefecture where the office is located. While domestic residents can be taxed based on their domiciles if they do not have an office, overseas residents without offices or domiciles in Japan cannot be taxed, resulting in a disparity in tax burden.
在国税所得税制度下，来自国内房地产的所得即便对海外居民也应纳税。国税与地方税适用方式不同，正造成税收差异。
Under the national income tax system, income earned from domestic real estate is taxable even for overseas residents. That national and local taxes are applied differently is resulting in taxation disparities.
根据个人事业税制度，持续经营且符合规模标准的房地产租赁业务属于征税对象。
Under the individual business tax system, real estate rental businesses that have been operating continuously and meet scale criteria are taxed.
都市都道府县的抽样调查显示，每年可能有约50至60起案件成为地方税征税对象。对于在多个都道府县持有房地产的案件如何处理等细节，今后将敲定。
Sample surveys by urban prefectures suggest that approximately 50 to 60 cases per year may become subject to the local tax. Such details as how to handle cases where real estate is owned in multiple prefectures will be finalized going forward.
根据现行制度，居住在海外的外国人出租日本房地产不征税。此前需缴纳租赁业务税的日本公民，若移居海外也可免税。
Under the current system, foreigners living overseas who rent out Japanese real estate are not taxed. Japanese citizens who were previously subject to rental business taxes who move abroad are also exempt.
鉴于全球化趋势，政府预计无论国籍如何，在海外居住并在日本经营房地产租赁业务或停车场业务的人数将不断增加。
Given the tide of globalization, the government expects an increasing number of overseas residents, regardless of nationality, will operate real estate rental businesses or parking lot businesses in Japan.
2024财年，个人事业税总税收为2405亿日元，纳税人数为111万人。其中，房地产租赁业务纳税人数为31万7262人，停车场业务纳税人数为1万1736人。
In fiscal 2024, the total tax revenue for individual businesses was 240.5 billion yen, with 1.11 million people taxed. Of these, 317,262 were taxed in the real estate rental business and 11,736 in the parking lot business.