1, Shukkoku zei no seido gaiyō: Nihon no kyojūsha (jūsho ga aru hito) de, kabushikitō no kin'yū shisan o ichioku-en ijō hoyū suru mono ga, shukkoku shite hi-kyojūsha (jūsho ga nai hito) to naru baai ni, shukkokuji ni sono taishō shisan o jōto shita mono to minashite, kazei shotoku o keisan shi shinkoku nōzei o gimuzukeru seido desu.1. Exit tax system overview: Should a person who is a resident of Japan (someone with an address [in the country]), and who is a holder of shares or other financial assets of at least ¥100 million, exit the country and become a non-resident (someone without an address [in the country]), that person is deemed as having transferred those assets at the time of exiting the country, and this system obligates that person to calculate and report the taxable income [from that transfer].
