Taxation of Foreign Income

I am a bit confused about the taxation and definition of "Foreign Sourced Income". To help me out, I'll write down a basic use case.

Let's say the head office is incorporated in Japan. Then it has some branch offices in other countries. Those companies conduct income generating transactions where they are located. I have a question for two scenarios.

1. If the income is remitted to Japan from the foreign branch, it will definitely be considered as part of the taxable income in Japan right?

2. If the income is not remitted to Japan, and the money is left in the country where the branch operates, will that income still be taxable in Japan?

Hope you can help me out.

Are you talking about corporate income taxes for the foreign branches, or are you talking about the income taxes for the individuals working in the foreign branches?