FlagSageKey facts
| Tax basis | Residence, remittance basis for some |
|---|---|
| Tax year | Calendar year (1 January to 31 December) |
| Taxes citizens abroad | Not as a general rule |
| Residence tests recorded | 4 |
| Region | Asia |
How Japan decides tax residence
Each test is recorded separately with its own ID. Meeting or missing one test does not settle residence on its own.
Domicile (jusho): base of living
An individual with a domicile in Japan is a resident. The NTA explains that whether the base of living is in Japan is judged from objective facts, such as having an occupation in Japan, living with a spouse or other relatives, or owning a place of business.
Residence (kyosho) for one year or more
An individual without a domicile who has kept a residence in Japan continuously for one year or more is a resident. The NTA guide treats such a person as a non-resident until one year has passed from entry and as a resident after that.
Presumptions of domicile and temporary absence
A person who comes to Japan for an occupation that normally requires living there continuously for one year or more is presumed to have a domicile, unless a contract clearly limits the stay to under one year. A person who leaves intending to be absent temporarily is treated as residing in Japan during the absence; that intention is presumed if, for example, a spouse or relatives stay in the household, a residence is kept for the return, or personal property for daily use stays in Japan.
Non-permanent resident
A resident of non-Japanese nationality who has had a domicile or residence in Japan for an aggregate of five years or less within the preceding ten years is a non-permanent resident. Non-permanent residents are taxed on income other than foreign-source income, foreign-source income paid in Japan, and foreign-source income paid abroad and remitted to Japan.
Arriving, leaving and part years
Relates to JP-RES-01. The NTA guide covers years with both resident and non-resident periods, notes that some items depend on whether a tax agent is appointed when leaving Japan, and refers to an exit tax system: special treatment of income from the transfer of assets when departing Japan. Check current NTA guidance for exit tax thresholds and conditions.
Reporting duties to check
- Report of Foreign Assets. Residents other than non-permanent residents who own foreign assets exceeding 50 million yen as of 31 December must submit a report of foreign assets to the tax office. The 2025 guide gives 30 June 2026 as the due date for assets held on 31 December 2025. Source
Living base
Foreign nationals live in Japan under a status of residence administered by the Immigration Services Agency. Tax status depends on domicile or a one-year residence, not on the visa category, so a status of residence does not decide tax residence.
How visas, permits and tax residence differ
Citizenship
The Ministry of Justice lists, among naturalization conditions, domicile in Japan for five or more consecutive years with a valid residence status. People who hold Japanese and another nationality are required to choose one by a deadline set in the Nationality Act, and may lose Japanese nationality in some cases if they do not.
Questions to take to a professional
- Where is my base of living, and which objective facts would the tax office look at?
- If I came to Japan for work, does my contract make the one-year domicile presumption apply?
- Am I a non-permanent resident, and how would my overseas remittances to Japan be treated?
- When I leave Japan, should I appoint a tax agent, and does the exit tax system apply to my assets?
- Do I need to file a Report of Foreign Assets?
- How would a tax treaty tie-breaker apply if another country also treats me as resident?
Official authorities
Sources
- 2025 Income Tax and Special Income Tax for Reconstruction Guide (NTA)Official guidance
- No.12006 Tax on the income of an individual who is a non-resident (NTA)Official guidance
- The Nationality Law (Ministry of Justice)Official guidance
Other countries in Asia
- Countries covered
- Japan
- Sources
- 3 sources listed above
- Tax year
- Current rules as checked
- Review
- Not professionally reviewed
Sources checked November 8, 2026