[HIGHLIGHTS] Osaka Regional Taxation Bureau pointed out that three foreign athletes, including Iniesta, failed to declare their tax returns.

Osaka Regional Taxation Bureau pointed out that three foreign athletes, including Iniesta, failed to declare their tax returns. Iniesta belonged to Vissel Kobe from July 2018 to July last year, and of this amount, he declared approximately 860 million yen for the contract bonus for 2018, which was a contract for less than one year.

Kim Jin-hyun, a former South Korean player who played for Cerezo Osaka, and Patrick from Nagoya Grampus were also pointed out. Under the Income Tax Act, foreign athletes are classified into Japanese "residents" and "non-residents."