Double taxation
Wages and other income received by a Brazilian employed by a Japanese company are exempt from income tax in Brazil in the following cases:
- When the taxpayer, before leaving Brazil, has submitted a declaration of definitive departure from the country to the Federal Revenue Office;
- When the period of stay abroad exceeds twelve (12) consecutive months.
Those interested should choose one of the following alternatives:
Gensen Choshu Hyo
Obtain the Gensen Choshu Hyo from your employer for each year you have worked in Japan. The document must first be notarized by a Japanese notary public and then apostilled by the Ministry of Foreign Affairs (Gaimusho, address below) to take effect in Brazil.
⚠️ Notaries public based in Tokyo, Kanagawa, Hokkaido (Sapporo region) and Miyagi are authorized to issue the Hague Apostille directly, without the need for documents to be submitted to the Gaimusho.
Declaration
Apply to the Zeimusho for a tax declaration (Nozeishomeisho Sono Ichi) and an income declaration (Nozeishomeisho Sono Ni). Then get them apostilled by the Ministry of Foreign Affairs (Gaimusho, address below) so that they can take effect in Brazil.
Gaimusho
Ryoji Iju Seisaku-ka Shomeihan
Kasumigaseki 2-2-1 Chiyoda-ku, Tokyo (100-8919)
Tel. (03) 3580-3311, Ext. 2308 and 2855
⚠️ It is NOT necessary to have the documents legalized at the Consulate.
⚠️ In Brazil, the documents must be translated by a sworn translator, duly registered with the Board of Trade of any Brazilian state.