Who it applies to
Non-Japanese residents reviewing the scope-of-income tax category rather than immigration permanent residence.
Japan tax — non-permanent resident
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.
Check your own dates: Japan tax — non-permanent resident calculator →
Summary
- Day rule / reminder
- 5 years in Japan within 10 · non-permanent status
- Window
- Last 10 years
- What the tool measures
- The recorded-day component
- Official reference
- National Tax Agency ↗
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.
The rule
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.
Counting the days
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.
- Choose the date through which you want to count, then add your recorded visits.
- Use the counting convention above. Overlapping recorded dates in the relevant region are counted only once.
- Read the result alongside the conditions. Missing records and other eligibility requirements are not inferred from a total.
Examples
These examples demonstrate the counter's arithmetic, using a count-through date of 30 October 2026. They do not determine legal status or eligibility.
Example 1 — one recorded visit
- to · Japan
Recorded result: 10 days
Example 2 — overlapping records
- to · Japan
- to · Japan
Recorded result: 15 days
Example 3 — two visits with a gap
- to · Japan
- to · Japan
Recorded result: 16 days
Exceptions & edge cases
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.
Use the official reference for the full conditions and any changes since the source review date shown on this page.
Common misconceptions
“A count below the day threshold settles tax residence.”
A recorded-day total is one component. Review the separate conditions and exceptions described on this page.
“A new calendar year resets this counter.”
This is a rolling window. Dates leave the window as time moves forward.
Frequently asked questions
What does this rule count?
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.
Which counting window does this tool use?
Last 10 years. 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.
What else should I check before relying on the total?
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.
Where can I read the official requirements?
Read National Tax Agency ↗. The source was last reviewed on .
Keep this count with your travel history.
Follow your recorded days and selected reminders in Untild, alongside your other travel counters.
Get Untild for iPhone ↗Sources
Source last reviewed: . This is the source review date, not a claim that every legal condition is calculated.
Keep exploring
More for Japan →Residency
Japan residence — deadline to return
Authorized re-entry deadline • residence expiration may be earlier
JapanRead the rule
Tax residency
Spain 183-day tax residency rule
More than 183 days in a calendar year
SpainRead the rule
Tax residency
Ireland 183-day tax residency rule
Triggers on day 183 • calendar year
IrelandRead the rule
Tax residency
Canada 183-day tax residency rule
Deemed residence • calendar year
CanadaRead the rule
Tax residency
Thailand 180-day tax residency rule
Triggers on day 180 • calendar year
ThailandRead the rule
Tax residency
New South Wales land tax surcharge
At least 200 Australian days · calendar year
AustraliaRead the rule