Residents - Residents (English spelling)

Japanese: 居住者 - きょじゅうしゃ（英語表記）residents

Foreign Exchange and Foreign Trade Act (Foreign Exchange Act) In the above concept, non-residents are people who live in Japan and corporations that have offices in Japan, and other people and corporations are called non-residents. For people, the address or residence is the criterion for the determination, and for corporations, the location of the office is the criterion. Branches, local offices, and other offices in Japan are considered residents even if their main office is in a foreign country, regardless of whether they have legal representation. Under the Foreign Exchange Act, residents and non-residents are often treated differently even if the same act is performed, especially with regard to financial transactions, so if residency cannot be determined, an application for certification must be made to the Bank of Japan.

Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information

Japanese:

外国為替及び外国貿易法 (外為法) 上の概念では日本国内に住む人および日本国内に事務所を有する法人のことであり，それ以外の人や企業は非居住者という。人についてはその住所または居所が，法人については事務所の所在地がその判定基準となり，日本国内の支店，出張所その他の事務所は，法律上代理権があるか否かには関係なく，その主たる事務所が外国にある場合にでも居住者とみなされる。外為法では，特に資金取引に関し，居住者と非居住者について同じ行為であっても異なる取扱いとなる場合が多いため，居住性の判定がつかない場合は日本銀行に認定を申請する。

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