Inoshiinoshi.cc

Business in Japan, made easy

Income Tax Residency

2026

Tax Residency & Income Taxation

Japan's Income Tax Act (所得税法) classifies individuals into permanent residents (永住者), non-permanent residents (非永住者), and non-residents (非居住者) — each taxed differently. Use the interactive tools to determine your status and whether your income is taxable.

Determine Your Tax Status

Answer the questions below to find your classification under Japan's Income Tax Act.

Do you live in Japan?

Three Categories

Article 2 of the Income Tax Act (所得税法 第2条) classifies individuals into three categories.[1]

Permanent Resident (永住者)

• Japanese national who is a resident (居住者), OR

• Foreign national, 5+ years in past 10

→ Worldwide income taxed

Non-Permanent Resident (非永住者)

• Foreign national who is a resident

• ≤5 years in Japan in past 10

→ Japan income + remitted overseas income

Non-Resident (非居住者)

• No domicile (住所) in Japan

• No continuous residence (居所) for 1+ year

→ Only Japan-connected income

Residence card = resident: If you entered Japan on a long-term visa (work, student, family, etc.) and registered your address, you are treated as a tax resident (居住者) from day one (所得税法施行令 第14条). Only short-term stays like tourist visas result in non-resident (非居住者) status.[5]

Immigration PR ≠ Tax permanent resident: Immigration "permanent resident" status (typically requires 10+ years) is different from tax "permanent resident." For tax purposes, a foreign national automatically becomes a permanent resident after 5+ cumulative years in Japan within the past 10 — regardless of visa type.

References

  1. [1]所得税法 第2条（定義）— e-Gov
  2. [2]所得税法 第7条（課税所得の範囲）— e-Gov
  3. [3]所得税法 第161条（国内源泉所得）— e-Gov
  4. [4]所得税法 第95条第4項（国外源泉所得）— e-Gov
  5. [5]所得税法施行令 第14条・第15条（住所の推定）— e-Gov
  6. [6]国税庁 タックスアンサー No.2875 居住者と非居住者の区分— NTA
  7. [7]国税庁 タックスアンサー No.2010 納税義務者となる個人— NTA
  8. [8]国税庁 タックスアンサー No.2878 国内源泉所得の範囲— NTA
  9. [9]所得税基本通達 7-3〜7-6（非永住者の課税所得の範囲・送金）— NTA
  10. [10]NTA No.12006 Outline of Japan's Withholding Tax System— NTA
  11. [11]NTA No.12019 Filing return for foreigners receiving salary from home country— NTA
  12. [12]所得税法施行令 第17条（非永住者の課税標準の計算）— e-Gov
  13. [13]所得税基本通達 2-1〜3-3（居住者・非居住者の判定）— NTA
  14. [14]所得税法（英訳）— JLTI