Gina, an Australian citizen and permanent resident of Japan, is considering heading back to her homeland:

"I am 51 and thinking of returning to Australia to live permanently (and work) in a couple of years. By that time I will have paid into the Japanese pension system for about 21 years. I understand that because of the kara kikan system, I will be entitled to a Japanese pension.

"Currently, I am considered a resident of Japan for income tax purposes. When I return to Australia, to which country do I pay taxes? If I pay them to the Australian government, how does that affect my Japanese permanent residency, pension and re-entry visas to Japan?"