🇯🇵 Tax residency in Japan
Japan's tax-residency framework distinguishes Permanent Resident (5+ years out of 10) from Non-Permanent Resident (taxed only on Japan-source + remitted income).
Residency rules
- Days rule
- Domicile + 1-year presence
- Tie-breaker
- Permanent vs non-permanent resident distinction (5+ years out of 10)
- Treaty tie-breaker
- Per OECD Model Article 4
Last verified 2026-04-28.