🇯🇵 Japan vs 🇺🇸 United States
Tax residency, treaties and PE risk compared.
| Dimension | 🇯🇵 Japan | 🇺🇸 United States |
|---|---|---|
| Residency rule | Jusho (domicile) + 1-year presence | Citizenship-based + Substantial Presence |
| Day threshold | 365 days | 183 days |
| Warning band | from 183d | from 122d |
| Tax range | 5–45% + 10% local | 10–37% federal + state |
| Tax treaties | 85+ | 70+ |
| PE risk | Medium | High |
| Digital nomad visa | Yes | No |
| Best for | Non-permanent residents (first 5 of 10 years) shielding foreign income | US citizens optimising via FEIE ($126,500) and treaty benefits |
| Common pitfall | Non-permanent resident status ends after 5 years — then worldwide tax kicks in. | US citizens are taxed on worldwide income forever — there is no day-count exit. |
Verdict
For most nomads optimising for residency safety, 🇯🇵 Japan is the lower-risk base versus 🇺🇸 United States. United States's high PE risk and 183-day rule make it easier to trip into full residency.
Deep dive
🇯🇵 Japan residency rules →
Deep dive
🇺🇸 United States residency rules →
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