Established 1994

Tools · Japan Tax Residence

Japan Tax Residency Test

Japan sorts you into one of three categories rather than two. There is no day-count threshold that decides residence itself — that turns on where the base of your life sits and on how long you have kept a place of abode here. The five-years-in-ten test then decides how much of your foreign income Japan can reach.

Looking for the full explanation? Read the complete guide to Japan tax residency, which covers each limb of the test in detail alongside this tool.

  1. Nationality
  2. Jusho — the base of your life
  3. Kyosho — a place of abode

Stage 1 of 3 · Nationality

Nationality

Are you a Japanese national?

Nationality does not affect whether you are a resident, but it decides whether the non-permanent resident category is open to you at all. Non-permanent resident status is available only to residents who are not Japanese nationals.

Press 19 to choose