taxpayer： I see.

税务局：如果住满1年但不超过5年，境外收入只就境内支付的部分征税。

Tax official ： any individual who has resided in china for more than one year but less than 5 years ， the part paid by a foreign employer and attributable to service outside china is exempt .

纳税人：如果超过5年呐？

Taxpayer ： if I will have resided in china for more than 5 years ？

税务局：那要看你第六年的具体情况

Tax official ： it depends on different condition in the sixth year.

纳税人：能解释一下吗？

Taxpayer ： can you explain it ？

税务局：如果连续在华超过5年，从第6年起在中国住满1年的，境外收入要全部在中国纳税。不满1年的，境外收入不纳税；短于90天的，要从新计算5年的期限。

Tax official ： if you have resided in china for another full year after residing in china for 5 years successively ， your income sourced from both Japan and china will be subject to the tax . otherwise the income sourced from JAPAN is exempt. If less than 90 days， the period of five year will be recounted.

纳税人：我是日本国的公民，如果按两国的法律我的境内、境外收入都要纳税的话，怎么办？

Taxpayer： my nationality is Japan， if I must pay tax on all sources of income in both China and Japan， what should I do？

税务局：您可提供详细情况，由两国税务当局协商解决。

Tax official ： in this case ，you should provide the detail information and subject to the solution made by the two countries .

纳税人：我对您的解释很满意。

taxpayer： I appreciate your explanation.