Tax residency

Japan tax — non-permanent resident calculator

The non-permanent-resident tax category applies to non-Japanese residents whose periods of domicile or residence in Japan total no more than five years in the past ten years. Those periods can include time abroad. A reminder based on 1,826 physical days is only an approximation.

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How this count works

Records physical days in Japan over the last ten years. The 1,826-day reminder is an approximation of five years; it does not measure legal periods of domicile or residence.

Non-Japanese residents whose domicile or residence in Japan totals five years or less in the past ten years are non-permanent residents. The official test counts periods of domicile or residence, which can include time abroad; recorded days are an approximation.

Read the complete rule explanation →