Japan Tax Residency: Resident vs Non-Resident (Hi-kyojusha) Rules

Regulatory & Legal Advisory: Educational & Informational Content Only

The procedures, legal frameworks, tax laws, and visa requirements described in this guide reflect official guidelines and regulatory synthesis current as of publication. Immigration policies, tax treaties, and municipal requirements change frequently. This content is for educational and planning purposes only and cannot substitute for formal legal, tax, or immigration counsel. Readers must verify current requirements directly with relevant municipal city halls, the National Tax Agency (NTA), the Japan Pension Service, official embassies, or certified professional advisors (licensed immigration lawyers, certified tax accountants / Zeirishi).

Japan sorts individuals into three income tax tiers, and your tier decides which income Japan can tax: residents other than non-permanent residents on all income wherever it arises, non-permanent residents on income other than foreign-source income plus foreign-source income paid in or remitted to Japan, and non-residents (Hi-kyojusha 非居住者) on Japan-source income only.¹² Leaving Japan moves most people into the third tier partway through the year, changing how salary, rent, dividends and pensions are taxed and what must be filed. Whether you have actually given up your Japanese domicile is covered in the guide on temporary absence versus emigration from Japan.

The Three Tax Residency Tiers in Japan

Residents, Non-Permanent Residents and Non-Residents at a Glance

The Income Tax Act (Shotokuzei-ho 所得税法) defines a resident (Kyojusha 居住者) as an individual with a domicile in Japan or a residence in Japan continuing for 1 year or more up to now; everyone else is a non-resident.¹ Non-permanent residents (Hi-eiju Kyojusha 非永住者) are a sub-group of residents, and Article 7(1) gives each tier its own scope of taxation.¹²

Tier	Who	Statutory basis	Income taxed	Typical filing
Resident other than a non-permanent resident (非永住者以外の居住者)	Domicile in Japan, or residence for 1 year or more, and not a non-permanent resident	Income Tax Act Article 2(1)(iii); Article 7(1)(i)1	All income, wherever it arises2	Employer’s year-end adjustment or a final return
Non-permanent resident (非永住者)	Resident without Japanese nationality, with 5 years or less of domicile or residence in Japan in the past 10 years	Article 2(1)(iv); Article 7(1)(ii)1	Income other than foreign-source income, plus foreign-source income paid in Japan or remitted from abroad2	As for residents, with the narrower scope
Non-resident (非居住者)	Any individual who is not a resident	Article 2(1)(v); Article 7(1)(iii)1	Japan-source income only2	Withholding at source, plus a return for some income types

The first tier is sometimes shortened to “permanent resident”, which has nothing to do with the immigration status of Permanent Resident (Eijusha 永住者).¹

The Non-Permanent Resident (Hi-eiju Kyojusha) 5-in-10-Year Test

A non-permanent resident (NPR) is a resident who does not hold Japanese nationality and whose periods of domicile or residence in Japan total 5 years or less within the past 10 years.¹² Japanese nationals can never be non-permanent residents.

The NPR scope is wider than “Japan-source income”. Article 7(1)(ii) taxes all income other than foreign-source income (国外源泉所得以外の所得), plus foreign-source income that is paid in Japan or remitted from abroad.¹ Under Enforcement Order Article 17(4), a remittance is deemed to come first from non-foreign-source income paid abroad, and only the remainder counts as remitted foreign-source income.³

Since the 2017 reform, gains on foreign securities follow their own rule. Gains on foreign securities acquired while you were an NPR within the 10 years before the sale (and after 31 March 2017) are not foreign-source income, so they are taxable for an NPR even if sold abroad and never remitted.³⁴ Other “specified securities” (Tokutei Yuka Shoken 特定有価証券) are foreign-source only when sold through a foreign market, broker or account, and are then taxed only if paid in Japan or remitted.³⁴

“Non-permanent resident” is a tax term, not a visa. The statute’s only tests are nationality and the 5-in-10-year count, so the immigration Permanent Resident status does not by itself exclude NPR status; this follows from the statutory definition, as NTA does not address the visa point.¹ The Departure Tax uses a different residence-history test with its own visa rules, covered in the guide on the Japan exit tax.⁵

Why the Tier Matters When You Leave

When you leave Japan, you usually move from the first or second tier into the third mid-year. Article 8 taxes each period’s income according to the tier held during it.¹

Leaving the country does not by itself make you a non-resident. If you keep a domicile in Japan while living abroad, you remain a resident and stay taxable on your worldwide income (or the NPR scope).¹⁶

Determining the Exact Date You Become a Non-Resident

Departure Day and the Day After

NTA uses two formulations. For status, its Q&A states that a person leaving for overseas work planned to last 1 year or more is “treated as a non-resident from the time of departure” (出国の時から非居住者として取り扱われます).⁷ For computing the year’s tax, Tax Answer 1926 splits the year into a resident period “from 1 January to the day of transfer abroad” (その年1月1日から転出する日まで) and a non-resident period “from the day after the day of transfer abroad to 31 December” (転出した日の翌日からその年12月31日まで).⁸

In practice, the departure day falls in the resident period when income is computed, and the non-resident period starts the following day. This is NTA’s computation convention rather than a statutory “day after” rule: the Basic Circulars speak of the time at which a person ceases to be a resident.⁸⁹

Tax Answers 1923 and 1926 apply this to employees transferred abroad for a planned 1 year or more, who become non-residents after the transfer.⁸¹⁰ If plans change later, status is re-determined from the date the change became clear, never retroactively.⁷

The Split Year: Taxing the Year of Departure in Two Parts

The year of departure is taxed in two parts. Article 102 and Enforcement Order Article 258 compute the tax on resident-period income (worldwide, or NPR scope) plus non-resident-period Japan-source income.¹³ For the typical emigrant who is a non-resident on 31 December, Basic Circular 165-1 applies the same method through Article 165(1).⁹

Deductions are split as well. Medical expenses, social insurance, small-business mutual aid, life and earthquake insurance premiums count only if paid during the resident period.³⁸ Spouse, dependant and similar deductions are judged on 31 December if you appointed a tax agent, or on the day of departure if you did not; the basic, donation and casualty loss deductions remain available.⁸⁹

Income item	Period	How it is taxed
Salary for work in Japan up to departure	Resident period	Included with all resident-period income18
Foreign bank interest received before departure	Resident period	Worldwide scope (NPR scope if you were an NPR)1
Rent from a Japanese property after departure	Non-resident period	Japan-source; withholding plus aggregate taxation with a return8
Japanese dividends received after departure	Non-resident period	Japan-source; generally finished by withholding1
Salary for work performed abroad after departure (employee)	Non-resident period	Not Japan-source; not taxed in Japan11

Where the same type of income, such as salary, straddles both periods, the employment income and public pension deductions are computed on the combined amount (Enforcement Order Article 258(2)).³

What “Leaving Japan” (Shukkoku) Means for Filing Purposes

In the Income Tax Act, “departure” (Shukkoku 出国) is a technical term. Article 2(1)(xlii) defines it as ceasing to have a domicile and residence in Japan without filing a tax agent notification under Article 117(2) of the Act on General Rules for National Taxes.¹ Leaving after filing that notification is therefore not a statutory Shukkoku, and the filing deadline moves.¹

The tax agent (Nohzei Kanrinin 納税管理人) notification decides when your departure-year return is due. With an agent appointed by the time you leave, one return for the whole year goes through the agent between 16 February and 15 March of the following year.⁸ Without one, the resident-period return is due by the time you leave; the appointment procedure is covered in the guide on appointing a tax agent.⁸¹⁰

How Japan Taxes Non-Residents: The Domestic-Source Income Principle

What Counts as Domestic-Source Income (Kokunai Gensen Shotoku)

Article 161(1) lists the categories of domestic-source income (Kokunai Gensen Shotoku 国内源泉所得), and NTA’s English page on non-residents uses the same item numbers.¹¹² The items that most often affect individuals after departure are these.

• Item (v): consideration for transferring land, land rights or buildings in Japan.¹
• Item (vii): rent from real estate in Japan.¹
• Item (viii): interest on Japanese bonds and on deposits held at offices in Japan.¹
• Item (ix): dividends from Japanese corporations and certain investment trust distributions.¹
• Item (xii)(a): salaries and other pay for work performed in Japan, including work abroad as a director of a Japanese corporation.¹
• Item (xii)(b): Japanese public pensions and similar payments.¹
• Item (xii)(c): retirement allowances attributable to work done while a resident.¹
• Item (iii) with Enforcement Order Article 281: gains on certain Japanese assets, such as real estate, shares in companies 50% or more of whose value is Japanese real estate, and substantial shareholdings.³¹³

A tax treaty can redefine these categories. Under Article 162, where a treaty sets a different source rule, the treaty prevails to that extent; it is a source-rule override, not a residency rule.¹

Separate Withholding vs. Aggregate Taxation with a Return

For a non-resident without a permanent establishment in Japan, Article 164 creates two regimes. Interest, dividends, salaries, pensions and retirement allowances (items (viii) to (xvi)) are taxed separately, and withholding generally finishes the tax.¹¹⁴ Rent, real estate sale gains and certain other items fall under aggregate taxation: tax is withheld at source, but you must still file a final return at progressive rates and credit the withholding.¹⁸

Withholding applies to payments made in Japan, and also when a payer with a domicile, residence or office in Japan pays you abroad, because that payment is deemed made in Japan.¹¹⁵

Income type	Withholding rate (as of October 2026)	Final or creditable	Return needed?
Salaries for work in Japan; directors’ fees	20.42%16	Final	No, unless not withheld (Article 172)1
Retirement allowances	20.42%16	Final	Optional (Article 171 election)1
Interest on deposits and bonds	15.315%16	Final	No
Dividends on listed shares (holders below 3% of issued shares)	15.315%16	Final	No
Other dividends, including listed shares held at 3% or more	20.42%16	Final	No
Public pensions	20.42% after a monthly deduction16	Final	No
Rent from Japanese real estate	20.42% (none if an individual rents as own or relative’s home)16	Creditable	Yes13
Land and building sale proceeds	10.21% (two-part exception below)16	Creditable	Yes, for the gain17

Article 172 catches Japan-source salary that escapes withholding. If Japan-source employment income or a retirement allowance escapes Japanese withholding, for example when paid by a foreign employer with no office in Japan, you must file a special return and pay by 15 March of the following year, or earlier if you cease to have a residence in Japan.¹

The 20.42% Rate: Where It Comes From and the 2027 Change

The 20.42% figure is 20% income tax plus the Special Income Tax for Reconstruction (Fukko Tokubetsu Shotokuzei 復興特別所得税) at 2.1% of the income tax: 20% × 102.1% = 20.42% (as of October 2026).¹¹⁸ The same arithmetic turns 15% into 15.315% and the 10% land-sale rate into 10.21%.¹¹⁸

For income arising on or after 1 January 2027, the composition changes but the totals do not. Under the FY2026 tax reform, the reconstruction surtax falls to 1.1% and runs to the end of 2047, and a new Defense Special Income Tax (Boei Tokubetsu Shotokuzei 防衛特別所得税) of 1% is added.¹⁹¹⁸ The reform bills, including a separate amendment to the reconstruction surtax law, were passed and promulgated on 31 March 2026, and NTA confirms the combined 2.1% is unchanged, so 20.42%, 15.315% and 10.21% stay the same (as of October 2026).²⁰¹⁸

One detail matters for treaty claims. Where a treaty rate, such as 10% on dividends, is at or below the domestic rate, neither surtax is added, so the withholding is 10% rather than 10.21% (as of October 2026).¹⁶¹⁸

Pensions, Retirement Allowances and Lump-Sum Payments

Japanese public pensions paid to non-residents are Japan-source and withheld at 20.42% on the amount left after deducting ¥50,000 per month, or ¥95,000 per month if you are 65 or over (as of October 2026).¹¹⁶ A treaty may give your country of residence the sole right to tax pensions, and relief is claimed with treaty Form 9 (様式9).²¹

Retirement allowances are Japan-source to the extent they relate to work done while a resident, apportioned by service periods under Basic Circular 161-41, and withheld at 20.42% (as of October 2026).¹²² Article 171 lets you elect resident-style taxation on the whole allowance by filing a return, which can recover part of the withholding.¹¹² The pension lump-sum withdrawal payment (Dattai Ichijikin 脱退一時金) is covered in its own guide.

Real Estate Rental Income in Japan: The 20.42% Withholding and Final Return Obligation

Who Withholds: Corporate Tenants, Management Companies and Individual Tenants

Anyone who pays rent in Japan to a non-resident landlord must withhold 20.42%, whether the tenant is a company or an individual, business or not (as of October 2026).²³ The one exception is an individual who rents the land or house as their own or a relative’s home.²³³ The tenant pays the withheld tax to the tax office by the 10th of the following month.²³

This exception matters for many landlords. If a family rents your former home to live in, nothing is withheld, yet your obligation to file a return remains.²³¹³ A tenant who paid the tax without deducting it can generally recover it from later rent or from the landlord.²⁴

No NTA guidance was located on who counts as the payer where a management company collects the rent or a master lease (サブリース) is used. The statute places the duty on whoever pays the rent to the non-resident in Japan, so the answer depends on your contract structure; confirm it with the tax office or a Zeirishi (税理士, certified tax accountant).¹ Most treaties let the country where the property sits tax the rent, so Japanese domestic rules usually apply.²³

Filing the Annual Return as a Non-Resident Landlord

Rent is aggregate-taxation income, so a final return is required. Income is computed as for a resident (rent less expenses and depreciation), taxed at progressive rates, and tax withheld by the tenant is credited.¹⁸ NTA’s 2026 leaflet for non-resident landlords and sellers says a return may be required even if rent is received abroad and tax was withheld, and that an agent should be appointed promptly.¹³

The filing window is 16 February to 15 March of the following year, normally through your tax agent.⁸¹³ In a year spent entirely abroad, a return is required in principle if Japan-source income exceeds your total deductions, and one can also be filed to recover excess withholding.⁸ Resident tax (Juminzei 住民税) follows a separate 1 January rule, covered in the guide on resident tax for departing residents.

Selling Japanese Property After Departure (Pointer)

A buyer paying a non-resident for land or a building withholds 10.21% of the price (as of October 2026).¹⁷¹⁶ Withholding is waived only if the price is ¥100 million or less and the buyer is an individual buying it as their own or a relative’s home.¹⁶¹⁷ The gain still requires a final return in principle, filed 16 February to 15 March of the following year through a tax agent.¹⁷

Salaried Income and Remote Work: Where Is the Service Actually Performed?

The Place-of-Performance Rule

Employment income is Japan-source only to the extent the work is performed in Japan (Article 161(1)(xii)(a)).¹ NTA states that pay for overseas work by an employee who has become a non-resident is not domestic-source income and needs no withholding.¹¹

If you keep working remotely for a Japanese employer from abroad as an employee, pay for days physically worked abroad is therefore not Japan-source, while pay for days worked in Japan is. NTA has no ruling on “remote work” by name; this is the general place-of-performance rule applied to remote arrangements.¹¹¹

Where pay covers work both in and outside Japan, Basic Circular 161-41 apportions it by working days in Japan over total working days in the pay period.²²¹¹ Tax in your new country and permanent establishment questions for the employer are outside this article.

The Director’s Fee Exception

Pay to a director (Yakuin 役員) of a Japanese corporation is Japan-source even when the duties are performed abroad. Enforcement Order Article 285(1)(i) includes overseas director duties, and NTA confirms 20.42% withholding on that pay (as of October 2026).³¹¹¹²

The exception is narrow. It applies only where the director also works full-time as an employee of the company, such as the head of an overseas branch (Basic Circular 161-42), with a conditional extension for overseas subsidiaries that are in substance no different from branches (Basic Circular 161-43).²² A non-executive director who advises or supports transactions from abroad does not qualify.²²

Treaties generally do not help here. The Japan-US and Japan-UK treaties both let the company’s country tax directors’ fees paid to a resident of the other country.²⁵²⁶

Final Salary, Bonuses and Retirement Allowances Paid After You Leave

Pay with a calculation period of 1 month or less paid after you become a non-resident may be treated in full as not Japan-source, unless the whole amount relates to work in Japan (Basic Circular 212-5).²⁷¹¹ Base pay and overtime paid together are judged on the combined amount.²⁷

Bonuses paid after departure are apportioned. If the bonus period includes work in Japan, the Japan-work portion is withheld at 20.42% (as of October 2026).¹¹ Retirement allowances follow the apportionment and Article 171 election above.¹²²

Short Return Trips and Business Visits to Japan

Work you perform during visits to Japan is Japan-source, apportioned by working days, and a separate allowance paid for the trip (other than non-taxable travel expenses) is in principle wholly Japan-source.¹¹ The deemed-payment rule above means a payer with an office in Japan withholds even when paying abroad.¹

If nobody withholds, for example because the payer is a foreign employer with no office in Japan, an Article 172 return is due by 15 March of the following year.¹ A treaty short-stay exemption may remove Japanese tax on this pay.¹¹

The Pre-Departure Quasi-Final Tax Return (Jun-kakutei Shinkoku)

Who Must File Before Departure and Who Does Not

Article 127(1) sets the departure filing rule. A resident who leaves mid-year without a tax agent, and who would need to file a return for income from 1 January to departure, must file and pay by the time of departure.¹ NTA calls this return the Jun-kakutei Shinkoku (準確定申告), or “quasi-final return” in English.⁸⁵²⁸

The same terms are also used for the return of a deceased taxpayer (Article 125) and, in NTA English, the Article 172 salary return; in a departure context, read them as the Article 127 return.¹¹²

If you leave between 1 January and 15 March, the previous year’s return is also due before you go, if you were required to file one (Article 126(1)).¹ Article 127 also allows a refund return, worth filing if, for example, you have medical expenses that year-end adjustment cannot cover.¹

Many departing employees need not file at all. If your tax is settled by the employer’s year-end adjustment, you generally need not file unless, for example, your salary exceeds ¥20 million or your other income exceeds ¥200,000 (as of October 2026).²⁹¹¹ A refund return remains optional.²⁹

The departure return covers only 1 January to the day you leave. If Japan-source income such as rent arises after departure, a further whole-year return (resident-period income plus non-resident-period Japan-source income) is filed through a tax agent the following 16 February to 15 March.⁸ The agent and the pre-departure return are therefore not alternatives: a landlord who files before leaving still needs an agent for the later return.⁸

flowchart TD
    A["Leaving Japan mid-year"] --> B{"Tax agent notification filed by departure?"}
    B -->|Yes| C["Not a statutory Shukkoku (Article 2(1)(xlii))"]
    C --> D["One whole-year return via the agent, 16 Feb to 15 Mar of the next year"]
    B -->|No| E{"Return needed for 1 Jan to departure?"}
    E -->|Yes| F["Article 127 return and payment by departure"]
    E -->|No| G["No pre-departure return (refund return optional)"]
    F --> H{"Japan-source income after departure, such as rent?"}
    G --> H
    H -->|Yes| I["Appoint an agent; whole-year return 16 Feb to 15 Mar of the next year"]
    H -->|No| J["Departure-year filing complete"]

The Employer’s Year-End Adjustment at Departure

Your employer performs a year-end adjustment (Nenmatsu Chosei 年末調整) on your final salary by the day you depart, under Article 190 and Tax Answer 2517.¹¹¹ It applies only if you have submitted the dependants declaration (扶養控除等（異動）申告書) and your salary for the year is ¥20 million or less (as of October 2026).¹¹

The adjustment uses facts as of departure. Insurance premium deductions count only amounts paid up to departure, dependants and spouse are judged on your situation at departure, and the basic deduction applies if your estimated total income for the year is ¥25 million or less (as of October 2026).¹¹ Medical expenses are not part of year-end adjustment, so they still need a return.¹

If you return unexpectedly in the same year, the year-end adjustment combines pay for all your resident periods.³⁰

Timeline: From T-3 Months to the March After Departure

When	Action	Basis
T-3 months	Decide whether to appoint a tax agent; collect withholding slips (源泉徴収票); tell tenants and other payers you will become a non-resident	Article 2(1)(xlii)1; Tax Answer 19268
T-3 to T-1 month	If leaving between 1 January and 15 March, prepare the prior-year return	Article 126(1)1
Before the first post-departure payment	Give each payer the treaty form by the day before payment	Tax Answer 288831
By departure day	Employer’s year-end adjustment; Article 127 return and payment if no agent	Tax Answer 251711; Article 1271
Day after departure	Non-resident period begins for computation	Tax Answer 19268
Following 16 February to 15 March	Whole-year return through the agent if there is Japan-source income such as rent; Article 172 return by 15 March if salary was not withheld	Tax Answer 19268; NTA leaflet13; Article 1721
Every later year abroad	Rental return through the agent; change notices for treaty forms if details change	Tax Answer 19268; Tax Answer 288831

Departure Tax Screening (Pointer)

If your covered financial assets, such as shares and investment trusts, total ¥100 million or more (as of October 2026), the Departure Tax (Kokugai Tenshutsuji Kazei 国外転出時課税) may tax unrealized gains when you leave.⁵ Without an agent it is included in the pre-departure return, and deferral requires an agent notification by departure; details are in the guide on the Japan exit tax.⁵ Its residence-history test is different from the NPR 5-in-10-year test.⁵

Applying Tax Treaties: Tie-Breakers and Treaty Relief Forms

When Two Countries Both Claim You: The Tie-Breaker Ladder

If Japan and another country both treat you as resident under their own laws, the tax treaty (Sozei Joyaku 租税条約) decides. NTA Tax Answer 2875 gives an example order: permanent home (恒久的住居), then centre of vital interests (利害関係の中心), then habitual abode (常用の住居), then nationality.⁶ The Japan-UK and Japan-US treaties follow this OECD Model-style ladder and, if nationality does not settle it, leave the case to mutual agreement between the tax authorities.²⁵²⁶

The Japan-US treaty adds a rule for US citizens and green-card holders. Under its Article 4(2), such a person is a US treaty resident only if, among other conditions, they are not a resident of Japan under the basic definition, so a US citizen resident in Japan under domestic law never reaches the ladder.²⁵ Always read the treaty that applies to you.

If the treaty makes you a resident of the other country, Japanese domestic law follows. Article 6 of the Act on Special Provisions for Implementation of Tax Treaties (実特法) deems such a dual resident to have no domicile and no residence in Japan for the Income Tax Act and for treaty-covered resident tax.³²⁶ You are then taxed in Japan as a non-resident.

The 183-Day Short-Stay Exemption Is a Treaty Rule

The 183-day rule is not part of Japan’s residency test. It is an exemption in a treaty’s employment article that can remove Japanese tax on pay for short work visits by a resident of the other country.²⁵²⁶ Japan’s own test is domicile or 1 year of residence.

Under Article 14(2) of the Japan-US and Japan-UK treaties, three conditions must all be met. You are present in Japan for no more than 183 days in total in any 12-month period beginning or ending in the tax year concerned; the pay is not paid by or on behalf of an employer resident in Japan; and it is not borne by the employer’s permanent establishment in Japan.²⁵²⁶¹¹

Days are counted physically, including arrival and departure days, weekends, holidays and part days.³³ NTA’s Japan-US example shows that an 8-month stay starting 1 September fails, because the 12-month window from 1 September already exceeds 183 days.³⁴ Counting periods and conditions differ between treaties; the claim uses Form 7 (様式7).¹¹²¹

Reduced Withholding on Dividends, Interest and Pensions

Treaties can cap or remove Japanese withholding on dividends, interest, royalties and pensions, but rates differ by treaty and should never be generalized (as of October 2026).³⁵ The table gives two examples for individual investors; each treaty has exceptions, such as contingent interest, government service pensions and limitation-on-benefits tests.²⁵²⁶

Income (as of October 2026)	Japan-US treaty25	Japan-UK treaty26
Portfolio dividends	10%	10%
Interest (general rule)	Taxable only in the country of residence	Taxable only in the country of residence
Pensions	Taxable only in the country of residence, expressly including social security payments	Pensions and similar remuneration taxable only in the country of residence; confirm whether this covers Japanese public pensions

Claiming Relief: The Application Form for Income Tax Convention

Treaty relief is claimed in advance through the payer, using the Application Form for Income Tax Convention (Sozei Joyaku ni Kansuru Todokedesho 租税条約に関する届出書).³¹¹² You give a form to each payer by the day before the first payment, and the payer submits it to its tax office; if details change, a change notice is due before the next payment.³¹ Forms are income-specific (Form 1 for dividends, Form 2 for interest); others relevant to individuals follow.²¹

• Form 6 (様式6): consideration for a personal-services business, such as an entertainment company.²¹
• Form 7 (様式7): remuneration of professionals, entertainers, athletes and short-term stayers (183-day claims).²¹
• Form 8 (様式8): professors, students, business trainees and grant recipients only.²¹
• Form 9 (様式9): retirement pensions, insurance annuities and similar payments.²¹
• Form 11 (様式11): general refund claim when relief was not claimed in advance; Forms 12 to 14 cover specialised refund cases.²¹³⁶
• Form 17 (様式17): attachment for treaties with a limitation-on-benefits clause (特典条項).²¹³¹

Treaties with a limitation-on-benefits clause need more paperwork: Form 17 plus a residence certificate from your new country, issued within 1 year before you present it.³¹ If you miss the deadline, the payer withholds at the domestic rate and you claim the excess back with Form 11 through the payer.³⁶

Japanese Citizens vs. Foreign Residents: Critical Distinctions

After departure, the rules are the same for everyone. Withholding, the departure return, the domestic-source rules and treaty relief do not depend on nationality; the differences lie in the resident period and treaty tie-breakers.¹⁶

Issue	Japanese nationals	Foreign residents
Non-permanent resident tier	Never applies1	Applies if 5 years or less in Japan in the past 10 years1
Immigration Permanent Resident status	Not relevant	Does not by itself decide NPR status1
Post-departure withholding and returns	Same rules1	Same rules1
Treaty tie-breaker	Nationality is the fourth step6	Nationality is the fourth step; the Japan-US treaty has a special rule for US citizens and green-card holders25
Departure Tax	Can apply5	Can apply, with its own visa rules for counting residence5
Lump-sum pension withdrawal	Not available	Covered in the pension guides

Immigration steps and tax status are decided separately. Residence card and re-entry permit rules are covered in the guide on Japanese citizens versus foreign residents.

Common Pitfalls & Regulatory Compliance Risks

• Treating “non-permanent resident” as the Permanent Resident visa: the tier depends only on nationality and the 5-in-10-year count.¹
• Assuming 20.42% withheld on rent is final: rent requires a return even when tax was withheld (as of October 2026).¹⁸¹³
• A family tenant withholds nothing and the landlord never files: the exception removes withholding, not your return.²³¹³
• Directors assuming overseas duties are untaxed in Japan: director pay is Japan-source unless the narrow employee exception applies.³¹¹²²
• Mishandling bonuses paid after departure: the Japan-work portion is withheld at 20.42% (as of October 2026).¹¹²⁷
• Leaving between 1 January and 15 March without filing the prior year: that return is due by departure.¹
• Assuming the pre-departure return ends everything: later Japan-source income such as rent needs a whole-year return through a tax agent.⁸
• Treating 183 days as a domestic residency test: it is a treaty exemption for employment income.²⁵²⁶
• Sending treaty forms after the first payment: you then need a refund claim.³¹³⁶
• Relying on old guides for the surtax split: from 2027 it is 1.1% reconstruction plus 1% defense, totals unchanged (as of October 2026).¹⁸²⁰
• Skipping Departure Tax screening: it has its own threshold and return.⁵

See also

Cross-border tax and finance

• Japan Exit Tax (Kokugai Tenshutsuji Kazei): ¥100M Portfolio Rules: the ¥100 million screening, its own residence-history test and the deferral that needs a tax agent.
• Keeping Japanese Bank & Brokerage Accounts After Moving Abroad: what happens to the accounts paying the deposit interest and dividends that stay Japan-source after you leave.
• Sending Money Out of Japan: SWIFT, Wise, Tax Reports & CRS: moving funds abroad and the reports that follow, alongside the remittance rule for non-permanent residents.

Pension and social security

• Receiving Your Japanese Pension Overseas: Expat & Retiree Guide: how payouts reach you abroad once the 20.42% withholding and Form 9 treaty relief apply.

Japan exit procedures

• How to Appoint a Japanese Tax Representative (Nohzei Kanrinin): the agent who files your departure-year and rental returns from 16 February to 15 March.

Foundations and frameworks

• Leaving Japan: The Master Relocation Guide & 12-Month Timeline: where the tax steps in this guide fit in the wider 12-month departure plan.

References & Official Sources

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Important Cross-Border Mobility & Compliance Notice

All information presented in this reference publication is compiled from official government authorities, bilateral treaties, and statutory regulations. Cross-border tax obligations, visa eligibilities, pension disbursements, and residency classifications vary significantly based on individual citizenship, financial circumstances, and length of stay. Always seek professional advice from certified tax accountants (Zeirishi), licensed immigration specialists, or competent administrative authorities before taking irrevocable administrative or financial actions.

Footnotes

1. e-Gov 法令検索 (Digital Agency), 所得税法 (Income Tax Act, Act No. 33 of 1965), Arts. 2(1)(iii) to (v), (xli), (xlii); 7; 8; 102; 126; 127; 161; 162; 164; 165; 169; 170; 171; 172; 190; 212; 213, current consolidated text read October 2026, https://laws.e-gov.go.jp/law/340AC0000000033 ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹² ↩¹³ ↩¹⁴ ↩¹⁵ ↩¹⁶ ↩¹⁷ ↩¹⁸ ↩¹⁹ ↩²⁰ ↩²¹ ↩²² ↩²³ ↩²⁴ ↩²⁵ ↩²⁶ ↩²⁷ ↩²⁸ ↩²⁹ ↩³⁰ ↩³¹ ↩³² ↩³³ ↩³⁴ ↩³⁵ ↩³⁶ ↩³⁷ ↩³⁸ ↩³⁹ ↩⁴⁰ ↩⁴¹ ↩⁴² ↩⁴³ ↩⁴⁴ ↩⁴⁵ ↩⁴⁶ ↩⁴⁷ ↩⁴⁸ ↩⁴⁹ ↩⁵⁰ ↩⁵¹ ↩⁵² ↩⁵³ ↩⁵⁴ ↩⁵⁵ ↩⁵⁶ ↩⁵⁷ ↩⁵⁸ ↩⁵⁹ ↩⁶⁰ ↩⁶¹ ↩⁶² ↩⁶³ ↩⁶⁴

2. National Tax Agency, Tax Answer No.2010 「納税義務者となる個人」 (law as of 1 April 2026), 2026, https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/2010.htm ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶

3. e-Gov 法令検索, 所得税法施行令 (Income Tax Act Enforcement Order, Cabinet Order No. 96 of 1965), Arts. 15, 17, 258, 281, 285, 328, read October 2026, https://laws.e-gov.go.jp/law/340CO0000000096 ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰

4. National Tax Agency, 所得税基本通達 第2章 課税所得の範囲 (Basic Circular 7-1 「特定有価証券」 and 7-2 onward), accessed October 2026, https://www.nta.go.jp/law/tsutatsu/kihon/shotoku/02/01.htm ↩ ↩²

5. National Tax Agency, Tax Answer No.1478 「国外転出をする場合の譲渡所得等の特例」 (law as of 1 April 2026), 2026, https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1478.htm ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸

6. National Tax Agency, Tax Answer No.2875 「居住者と非居住者の区分」 (law as of 1 April 2026), 2026, https://www.nta.go.jp/taxes/shiraberu/taxanswer/gensen/2875.htm ↩ ↩² ↩³ ↩⁴ ↩⁵

7. National Tax Agency, 質疑応答事例（源泉所得税） 「業務の都合により1年未満で帰国したり、海外勤務が1年以上となった場合の居住者・非居住者の判定」 (law as of 1 August 2025), accessed October 2026, https://www.nta.go.jp/law/shitsugi/gensen/01/02.htm ↩ ↩²

8. National Tax Agency, Tax Answer No.1926 「海外勤務中に不動産所得などがある場合」 (law as of 1 April 2026), 2026, https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1926.htm ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹² ↩¹³ ↩¹⁴ ↩¹⁵ ↩¹⁶ ↩¹⁷ ↩¹⁸ ↩¹⁹ ↩²⁰ ↩²¹ ↩²²

9. National Tax Agency, 所得税基本通達 第2節 非居住者に対する所得税の総合課税 (Basic Circulars 165-1, 165-2), accessed October 2026, https://www.nta.go.jp/law/tsutatsu/kihon/shotoku/24/01.htm ↩ ↩² ↩³

10. National Tax Agency, Tax Answer No.1923 「海外勤務と納税管理人の選任又は解任」 (law as of 1 April 2026), 2026, https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1923.htm ↩ ↩²

11. National Tax Agency, Tax Answer No.2517 「海外転勤者の源泉徴収（年の中途で非居住者になった場合）」 (law as of 1 April 2026), 2026, https://www.nta.go.jp/taxes/shiraberu/taxanswer/gensen/2517.htm ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹² ↩¹³ ↩¹⁴ ↩¹⁵ ↩¹⁶ ↩¹⁷ ↩¹⁸

12. National Tax Agency (English), No.12006 “Tax on the income of an individual as a non-resident in Japan for tax purposes” (no law-as-of date shown), accessed October 2026, https://www.nta.go.jp/english/taxes/individual/12006.htm ↩ ↩² ↩³ ↩⁴ ↩⁵

13. National Tax Agency, leaflet 「非居住者又は外国法人が、日本国内の不動産を賃貸・譲渡 … した場合には、確定申告が必要となる場合があります」 (law as of 1 April 2026; circulated June 2026), 2026, https://www.nta.go.jp/publication/pamph/pdf/0026005-084_01.pdf ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸

14. National Tax Agency, Tax Answer No.2873 「非居住者等に対する課税のしくみ」 (law as of 1 April 2026), 2026, https://www.nta.go.jp/taxes/shiraberu/taxanswer/gensen/2873.htm ↩

15. National Tax Agency, Tax Answer No.2885 「非居住者等に対する源泉徴収のしくみ」 (law as of 1 April 2026), 2026, https://www.nta.go.jp/taxes/shiraberu/taxanswer/gensen/2885.htm ↩

16. National Tax Agency, Tax Answer No.2884 「非居住者等に対する源泉徴収・源泉徴収の税率」 (law as of 1 April 2026), 2026, https://www.nta.go.jp/taxes/shiraberu/taxanswer/gensen/2884.htm ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹²

17. National Tax Agency, Tax Answer No.1932 「海外勤務中に不動産を売却した場合」 (law as of 1 April 2026), 2026, https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1932.htm ↩ ↩² ↩³ ↩⁴

18. National Tax Agency, 「防衛特別所得税及び復興特別所得税（源泉徴収関係）Q&A」 (May 2026, law as of 1 May 2026), Q1, Q5, Q13, 2026, https://www.nta.go.jp/publication/pamph/pdf/0026005-024_03.pdf ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶

19. Ministry of Finance, 「令和8年度税制改正の大綱」 (Cabinet decision 26 December 2025), section 六 防衛力強化に係る財源確保のための税制措置, 2025, https://www.mof.go.jp/tax_policy/tax_reform/outline/fy2026/20251226taikou.pdf ↩

20. Ministry of Finance, 第221回国会 提出法律案 (FY2026 tax reform bills, including 所得税法等の一部を改正する法律案 and the separate 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法の一部を改正する法律案, each 成立 and 公布 31 March 2026), accessed October 2026, https://www.mof.go.jp/about_mof/bills/221diet/index.html ↩ ↩²

21. National Tax Agency, 「A3 源泉所得税（租税条約等）関係」 treaty forms index (様式1 to 18-2), accessed October 2026, https://www.nta.go.jp/taxes/tetsuzuki/shinsei/annai/joyaku/mokuji2.htm ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹

22. National Tax Agency, 所得税基本通達 法第161条関係 (Basic Circulars 161-41, 161-42, 161-43), accessed October 2026, https://www.nta.go.jp/law/tsutatsu/kihon/shotoku/22/05.htm ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶

23. National Tax Agency, Tax Answer No.2880 「非居住者等に不動産の賃借料を支払ったとき」 (law as of 1 April 2026), 2026, https://www.nta.go.jp/taxes/shiraberu/taxanswer/gensen/2880.htm ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶

24. National Tax Agency, leaflet 「不動産の賃借人の方向け: 非居住者や外国法人から不動産を借りた場合 … 源泉徴収をする必要があります」 (law as of 1 September 2025), 2025, https://www.nta.go.jp/publication/pamph/gensen/0025009-040_02.pdf ↩

25. Ministry of Finance, Japan-United States Income Tax Convention (2003) as amended by the 2013 Protocol, consolidated English text, Arts. 4, 10, 11, 14, 15, 17, https://www.mof.go.jp/tax_policy/summary/international/tax_convention/USA_ST_en.pdf ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹

26. Ministry of Finance, Synthesised Text of the MLI and the Japan-United Kingdom Convention (2006, as amended by the 2013 Protocol), Arts. 4, 10, 11, 14, 15, 17, https://www.mof.go.jp/tax_policy/summary/international/tax_convention/SynthesizedTextforJapan_UnitedKingdom_EN.pdf ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷

27. National Tax Agency, 質疑応答事例（源泉所得税） 「給与の計算期間の中途で非居住者となった者に支給する超過勤務手当」 (Basic Circulars 161-41, 212-5; law as of 1 August 2025), accessed October 2026, https://www.nta.go.jp/law/shitsugi/gensen/06/10.htm ↩ ↩² ↩³

28. National Tax Agency (English), No.12004 “Income tax information for an individual who will leave Japan”, accessed October 2026, https://www.nta.go.jp/english/taxes/individual/12004.htm ↩

29. National Tax Agency, Tax Answer No.1900 「給与所得者で確定申告が必要な人」 (law as of 1 April 2026), 2026, https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1900.htm ↩ ↩²

30. National Tax Agency, 質疑応答事例（源泉所得税） 「年の中途で出国し非居住者となった者が後発的事由により帰国し居住者となった場合の年末調整」 (law as of 1 August 2025), accessed October 2026, https://www.nta.go.jp/law/shitsugi/gensen/03/13.htm ↩

31. National Tax Agency, Tax Answer No.2888 「租税条約に関する届出書の提出（源泉徴収関係）」 (law as of 1 April 2026), 2026, https://www.nta.go.jp/taxes/shiraberu/taxanswer/gensen/2888.htm ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷

32. e-Gov 法令検索, 租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律 (Act No. 46 of 1969), Art. 6 (双方居住者の取扱い), read October 2026, https://laws.e-gov.go.jp/law/344AC0000000046 ↩

33. National Tax Agency, 質疑応答事例（源泉所得税） 「短期滞在者免税の要件である滞在日数の計算」 (law as of 1 August 2025), accessed October 2026, https://www.nta.go.jp/law/shitsugi/gensen/06/15.htm ↩

34. National Tax Agency, 質疑応答事例（源泉所得税） 「日米租税条約における短期滞在者免税を適用する場合の183日以下の判定」 (law as of 1 August 2025), accessed October 2026, https://www.nta.go.jp/law/shitsugi/gensen/06/52.htm ↩

35. Ministry of Finance, 「我が国の租税条約等の一覧」 (as of 26 June 2026), 2026, https://www.mof.go.jp/tax_policy/summary/international/tax_convention/tax_convetion_list_jp.html ↩

36. National Tax Agency, Tax Answer No.2889 「租税条約に関する源泉所得税の還付請求」 (law as of 1 April 2026), 2026, https://www.nta.go.jp/taxes/shiraberu/taxanswer/gensen/2889.htm ↩ ↩² ↩³