Asia·85+ treaties·PE risk: Medium

🇯🇵 Japan tax residency

Jusho (domicile) + 1-year presence

Residency threshold

365 days

Tax range

5–45% + 10% local

Digital nomad visa

Yes

Japan distinguishes 'non-permanent residents' (first 5 of any 10 years) who only pay Japanese tax on Japan-source + remitted income. After year 5, you face full worldwide taxation.

Best for

Non-permanent residents (first 5 of 10 years) shielding foreign income

Common pitfall

Non-permanent resident status ends after 5 years — then worldwide tax kicks in.

Exit / mitigation tip

Plan a sabbatical abroad before year 5 to reset the clock.

How Japan compares

Trusted sources

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