Japan day-count rules

Spending time in Japan? The rules below can affect tax residency and your right to remain. This page brings Japan’s day-count rules together in one place — each explained in plain English, with links to the official sources.

Japan — Non-Permanent Resident (5 Years in 10)Japan's non-permanent resident status ends once your domicile or residence in Japan exceeds 5 years within the preceding 10 — after which foreign-source income is taxed worldwide, not on remittance. How the 5-in-10 clock actually runs.5 years / last 10 years

Japan — Tax Residency (Jusho, Not 183 Days)Japan has no 183-day rule. You are resident if Japan is your jusho (domicile) or you have kept a residence there for one continuous year. What the NTA actually tests, and why day counts are only evidence.Domicile-based — no day threshold

Japan — Residence Card: 1-Year Special Re-Entry & 5-Year Re-Entry PermitHow long can you stay outside Japan with a residence card or permanent residence? Up to 1 year on special (deemed) re-entry permission, or up to 5 years with a re-entry permit obtained before departure — miss the deadline and your status of residence, including permanent residency, is lost. Immigration Control Act rules, the ED-card checkbox, and official sources.1 year (special) / 5 years (permit)