Moving from Japan to Australia: Visas, Tax, Super & Healthcare

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).

Australia has the second-largest Japanese community abroad (as of October 2026).¹ For movers on the working holiday, study and employer sponsorship routes, the visa held decides tax position, health cover, super and children’s school fees. This guide summarises the routes, then covers tax residency, super and the Japan-Australia Social Security Agreement, Medicare and state-by-state setup.

Australia at a Glance for Movers from Japan

MOFA counted 105,566 Japanese nationals in Australia at 1 October 2025, up 13.0% from 93,451 in 2021 (as of October 2026).¹ Of these, 65,085 (61.7%) were Eijusha (永住者), Japanese nationals with permanent residence, and Greater Sydney (31,673) and Greater Melbourne (19,671) ranked sixth and twelfth among cities worldwide.¹

Home Affairs granted 16,182 Working Holiday visas (subclass 417) to Japanese nationals in 2024-25, down from 17,095 the year before, with first visas down 23.6% (as of October 2026).²³

The Commonwealth runs immigration, income tax, Medicare and superannuation; states and territories run much of daily life. Transfer duty and foreign purchaser surcharges, residential tenancy law, driver licensing and public school fees for temporary residents differ by state; one table below compares New South Wales (NSW), Victoria, Queensland and Western Australia (WA).⁴⁵⁶⁷⁸⁹ Australia’s income year runs from 1 July to 30 June.¹⁰

Japan has an Embassy in Canberra, Consulates-General in Sydney, Melbourne, Brisbane and Perth, and a Consular Office in Cairns (MOFA list dated 12 October 2023, as of October 2026).¹¹ Japanese nationals staying abroad 3 months or more must file an Overseas Residential Registration (Zairyu Todoke 在留届) under Passport Act Article 16, online from 90 days before arrival; the site’s guide to Japanese embassy help and Tabi-Reg covers it.¹²

Visa Routes from Japan: 417, 500/485, 482, 186 and 189/190

Short visits use the Electronic Travel Authority (ETA, subclass 601), not the eVisitor. Japan is on the ETA passport list, while the eVisitor (subclass 651) list covers European passports only.¹³¹⁴ An ETA costs an AUD 20 service charge, is valid for 12 months with stays of up to 3 months per entry, and allows up to 3 months of study in total (as of October 2026).¹³

Comparison Table

The main long-stay routes compare as follows (as of October 2026).^{151641718192021}

Route	Sponsor or nomination	Length	Family members	Health cover	Path to permanent residence	Base charge (main applicant)	Covered in detail
417 Working Holiday	None	12 months; 2nd and 3rd visas via specified work	No dependent children at any time	Not mandatory; strongly recommended	Not itself	AUD 840 (first 417)	Working holiday guide
500 Student	Confirmation of Enrolment from a provider	Length of course	Family members can be included	OSHC from arrival (mandatory)	Not itself	AUD 2,500	Study abroad guide
485 Temporary Graduate (Post-Higher Education Work)	None	Usually 2 to 3 years	See Home Affairs	Condition 8501	Not itself	AUD 5,750	Post-graduation work guide
482 Skills in Demand	Approved sponsor plus nomination	Up to 4 years	Partner and dependent children	Condition 8501	Via 186 if eligible	AUD 4,015	This guide; job hunting and Chuzai guides
186 Employer Nomination (TRT, Direct Entry, Labour Agreement)	Employer nomination	Permanent	Family members	Medicare once granted	Is permanent residence	AUD 6,140	This guide
189 / 190 (491 provisional)	None / state or territory nomination	Permanent (491 provisional)	Family members	Medicare once granted (189, 190)	Is permanent residence (189, 190)	AUD 6,135 (189); AUD 6,140 (190)	Skilled migration guide

Working Holiday Visa (Subclass 417)

Japanese passport holders aged 18 to 30 can apply, lodging by midnight Australian Eastern time on the day before the 31st birthday.¹⁵ The first 417 is decided outside Australia, lasts 12 months and costs AUD 840 (AUD 1,000 for any other 417 applicant) from 1 July 2026, with funds of “usually about AUD5,000” expected (as of October 2026).¹⁵²² Work is usually limited to 6 months per employer (condition 8547), and second and third visas need 88 and 179 days of specified work.²³²⁴

No dependent children may accompany you, and health insurance is strongly recommended rather than required.¹⁵ The site’s guide to working holiday visas covers specified work, the 6-month rule and its exemptions.

Studying and Staying On: Subclass 500 and 485

The Student visa (subclass 500) costs a base AUD 2,500 from 1 July 2026 (AUD 2,050 for ELICOS or non-award primary applicants and ASEAN passports) and needs a Confirmation of Enrolment (CoE), the Genuine Student requirement and Overseas Student Health Cover (OSHC) from arrival (as of October 2026).¹⁶²² The site’s guide to studying abroad covers the detail.

Graduates aged 35 or younger can move to the Temporary Graduate visa (subclass 485), Post-Higher Education Work stream, usually for 2 to 3 years, at a base charge of AUD 5,750 (as of October 2026).⁴¹⁷ The site’s guide to post-graduation work rights covers the streams and age exceptions.

Skills in Demand Visa (Subclass 482)

The Skills in Demand visa replaced the Temporary Skill Shortage (TSS) visa on 7 December 2024 and kept the subclass number 482.¹⁷ It has Specialist Skills, Core Skills and Labour Agreement streams, and Home Affairs describes the stay as “up to 4 years” (as of October 2026).⁴¹⁸ Both streams need an approved sponsor and a nomination, and Core Skills applicants need at least 1 year of relevant work experience and English unless exempt.¹⁸

Nominations lodged from 1 July 2026 to 30 June 2027 must pay at least the Core Skills Income Threshold of AUD 79,423 or the Specialist Skills Income Threshold of AUD 146,576, and both are indexed every 1 July (as of October 2026).²⁵ The base visa application charge is AUD 4,015 per applicant aged 18 or over and AUD 1,005 under 18 (as of October 2026).⁴

Two visa conditions shape daily life on a 482. Condition 8501 requires adequate health insurance, and condition 8607 limits work to the nominated occupation and sponsor (or, in some streams, an associated entity), requires work to start within 90 days of arrival (or of grant, if already in Australia), and caps periods without sponsored work at 180 consecutive days and 365 days in total.⁴ In Home Affairs’ words, after a layoff “you have up to 180 days to find a new employer or make arrangements to leave Australia”.¹⁸

Home Affairs lists Japanese citizens among the nominees for whom labour market testing can be waived under an international trade obligation, as are nominees employed by an associated entity of the sponsor in Japan; the sponsor supplies the evidence.¹⁸ The site’s guides to Chuzai versus Genchi Saiyo and to job hunting abroad cover assignment terms and recruitment.

From 482 to Permanent Residence: Subclass 186

The Employer Nomination Scheme visa (subclass 186) is permanent, with Temporary Residence Transition (TRT), Direct Entry and Labour Agreement streams.⁴ For TRT, Home Affairs requires 2 years of eligible sponsored employment in the 3 years before applying, age under 45 unless exempt, at least competent English and an application within 6 months of nomination approval (as of October 2026).¹⁹⁴

Sponsorship costs belong to the employer. Home Affairs says they cannot be transferred to the visa holder or family, and paying or receiving a benefit for sponsorship is an offence under Migration Act sections 245AR and 245AS that can also block a 186 grant (clause 186.212A).²⁶²⁷⁴

The path from sponsorship to permanent residence runs in seven steps (as of October 2026).⁴²⁶¹⁹

Step	Timing	Who pays	Official charge
Standard business sponsorship approval	Before nomination	Employer	AUD 42026
482 nomination	Before the visa application	Employer	AUD 330 plus Skilling Australians Fund (SAF) levy of AUD 1,200 a year (turnover under AUD 10 million) or AUD 1,800 a year26
482 visa application	After or with the nomination	Worker	AUD 4,015 base; AUD 4,015 per additional applicant 18 or over; AUD 1,005 under 184
Sponsored work	2 years within the 3 years before the 186 application	Not applicable	None19
186 TRT nomination	After the qualifying period	Employer	AUD 540 (subject to stream and location) plus SAF levy of AUD 3,000 or AUD 5,000 once26
186 visa application	Within 6 months of nomination approval	Worker	AUD 6,140 base; AUD 3,070 per additional applicant 18 or over; AUD 1,535 under 18; second instalment AUD 4,890 for adult secondary applicants without functional English419
Grant	On decision	Not applicable	Permanent residence from the grant date; Medicare enrolment; 5-year travel facility19

Processing times and migration agent fees are not shown.

Points-Tested Permanent Visas: 189, 190 and 491

The Skilled Independent (189), Skilled Nominated (190) and Skilled Work Regional (491) visas need a SkillSelect invitation, at least 65 points, age under 45 at invitation, competent English and a positive skills assessment (as of October 2026).^20212829 Base charges are AUD 6,135 for the 189 and AUD 6,140 for the 190, and an invitation is never guaranteed.⁴²⁰

The Minister for Home Affairs said on 17 September 2026 that the points test had been “redone”, but no instrument or start date had been published (as of October 2026).³⁰ Japanese passport holders must prove their English, and the site’s guide to skilled migration covers the points table and checks.³¹

Other Routes in One Paragraph

The National Innovation visa (subclass 858) is a permanent, invitation-based visa for people with an “internationally recognised record of exceptional and outstanding achievement” and a nominator, and partners of Australians use the Partner visa (subclass 820 onshore or 309 offshore).³²⁴ No retirement visa is open to new applicants: Investor Retirement (405) and Retirement (410) have accepted applications only from existing holders since 2018, and the main Business Innovation and Investment (188) streams required applications before 31 July 2024.⁴

Families and Dependants

Most long-stay visas let you include family members, but the 417 does not. A 482 holder can include a partner and dependent children, who can also join later, and the 500, 186, 189 and 190 also allow family members.^1816415

Australian Tax Residency: Residency Tests, Temporary Residents and Worldwide Income

The Four Residency Tests

The ATO applies four statutory tests, and it says it does not use the same rules as Home Affairs. The resides test comes first and weighs presence, intention, family and work ties, assets and living arrangements; the domicile test, the 183-day test and the Commonwealth superannuation test (for Australian Government employees posted overseas) follow.³³ If your residency changes during the year, the tax-free threshold is pro-rated for the months of residence and no Medicare levy is charged for days as a foreign resident.³³

flowchart TD
    Z["On a 417 or 462 working holiday visa?"] -- "Yes" --> WHM["WHM rates; a Japanese WHM found to be resident may get resident treatment (NDA)"]
    Z -- "No" --> A["Do you reside in Australia (presence, intention, ties, assets)?"]
    A -- "Yes" --> R["Australian resident for tax"]
    A -- "No" --> B["Domicile in Australia and permanent place of abode not outside Australia?"]
    B -- "Yes" --> R
    B -- "No" --> C["In Australia more than half the income year, and usual abode not outside Australia?"]
    C -- "Yes" --> R
    C -- "No" --> D["Commonwealth super fund member (government employee posted overseas)?"]
    D -- "Yes" --> R
    D -- "No" --> F["Foreign resident: Australian-source income only, no tax-free threshold"]
    R --> E["Temporary visa, and you and spouse not Social Security Act residents?"]
    E -- "Yes" --> T["Temporary resident: most foreign income not assessable"]
    E -- "No" --> W["Resident taxed on worldwide income"]

Temporary Residents: Foreign Income Generally Not Taxed

You are a temporary resident for tax if you hold a temporary visa and neither you nor your spouse is an Australian resident under the Social Security Act 1991 (Income Tax Assessment Act 1997, section 995-1).⁵ Once you have been an Australian resident for tax while not meeting those conditions, the status is lost for good.⁵

A temporary resident’s foreign-source income is non-assessable non-exempt income, except pay for employment or services performed while a temporary resident (section 768-910), and capital gains on assets that are not taxable Australian property are disregarded (section 768-915).⁵ The ATO says such income and gains “don’t have to be declared”.³⁴

In practice, Japanese bank interest, fund distributions or NISA gains of a 482, 485 or 500 holder who is a temporary resident are generally not declared in Australia.³⁴⁵ This changes on a permanent visa grant or a spouse becoming an Australian resident, when section 768-955 sets the cost base of each such asset at its market value.⁵ The site’s guide to keeping Japanese bank and brokerage accounts covers the Japanese side.

Working Holiday Makers: WHM Rates and Japan’s NDA Status

Working holiday makers pay WHM rates from the first dollar: for 2025-26, 15% up to AUD 45,000, then 30%, 37% and 45%; check the ATO for 2026-27 (as of October 2026).³⁵

Japan is on the ATO’s list of non-discrimination article (NDA) countries, so after Addy v Commissioner of Taxation (High Court, 3 November 2021) a Japanese WHM who is an Australian resident for tax may be taxed at resident rates.³⁶ The ATO’s longstanding view is that WHMs are foreign residents, so this matters only where residency is established.³⁷³⁸

Rates, Filing, TFN and the Medicare Levy

Resident rates for 2026-27 are nil up to AUD 18,200, 15% to AUD 45,000, 30% to AUD 135,000, 37% to AUD 190,000 and 45% above, plus the 2% Medicare levy; the 15% band was 16% in 2024-25 and 2025-26 (as of October 2026).¹⁰³⁹ Foreign residents have no tax-free threshold and pay no Medicare levy, and the rates published for 2025-26 start at 30%; check the ATO for 2026-27 (as of October 2026).⁴⁰³⁴

Self-lodgers file by 31 October after the income year ends (the next business day if it falls on a weekend).⁴¹ A Tax File Number (TFN) is free, and people in Australia with a work-rights visa apply online and receive it by post within 28 days (as of October 2026).⁴²

If you are not entitled to Medicare, a Medicare Entitlement Statement (MES) from Services Australia supports a full Medicare levy exemption, provided any dependants (including your spouse) are also exempt.⁴³ MES applications open on 1 July and can take up to 8 weeks, so apply before lodging.⁴³

The Japan-Australia Tax Treaty in Practice

The Japan-Australia Income Tax Convention was signed on 31 January 2008 and entered into force on 3 December 2008.⁴⁴⁴⁵ If both countries treat you as resident, Article 4(2) breaks the tie by permanent home, then centre of vital interests, then nationality, then mutual agreement.⁴⁴

Short assignments fall under Article 14(2): salary for work in Australia stays taxable only in Japan if you are present no more than 183 days in any 12-month period starting or ending in the Australian income year, paid by an employer that is not an Australian resident and not borne by an Australian permanent establishment.⁴⁴

Periodic pensions are taxable only in the country of residence (Article 17(1), government service pensions aside).⁴⁴ The Japan Pension Service lists Australia among the partners whose treaty exempts old-age pensions from Japanese withholding (Form 9) and pays Australian residents in AUD to an account with a 6-digit BSB; the site’s guide to receiving your Japanese pension abroad covers the forms.⁴⁶⁴⁷⁴⁸

Leaving Japan Correctly: Japanese-Side Taxes (Pointers)

The Japanese side of departure is covered in the site’s guides to Japanese tax residency, resident tax (Juminzei 住民税), appointing a tax representative (Nohzei Kanrinin 納税管理人) and the Departure Tax (Kokugai Tenshutsuji Kazei 国外転出時課税).

Superannuation and Japanese Nenkin: What the Social Security Agreement Does

Super from Your Employer

Employers pay the Superannuation Guarantee (SG) at 12% into a super fund for their employees, and the ATO says employees are eligible “regardless of how much you earn” (as of October 2026).⁴⁹⁵⁰ Working holiday makers receive super too.³⁸ From 1 July 2026, the ATO’s Payday Super rules calculate SG on “qualifying earnings” and require it to be paid each payday.⁵¹⁴⁹

Seconded Workers: Certificate of Coverage

Workers seconded by a Japanese employer can stay in the Japanese pension system and be exempt from the SG with a certificate of coverage under the Japan-Australia Social Security Agreement (in force 1 January 2009).⁵²⁵³ The exemption covers the first 5 years even if the assignment is expected to last longer, extensions have no fixed period, and self-employed people are not coordinated.⁵² Local hires and WHMs stay inside the SG.⁵⁰

On the Japanese side the agreement covers pensions only, not health insurance.⁵²⁵³

Leaving Australia: DASP vs Keeping Super

Temporary visa holders can claim their super as a Departing Australia Superannuation Payment (DASP) once the visa has ceased and they have left Australia.⁵⁴ DASP tax is 35% on the taxed element and 45% on the untaxed element for most temporary residents, and 65% on both for working holiday makers (as of October 2026).⁵⁴ Unclaimed super is transferred to the ATO 6 months or more after departure once the visa has ceased, and citizens and permanent residents cannot use DASP.⁵⁴

Totalization: Adding Japanese and Australian Periods

Totalization works through Australia’s residence-based Age Pension, not through super. Periods of Australian working-life residence that do not overlap with Japanese coverage can count toward Japanese pension entitlement, and the Age Pension paid abroad needs at least 12 months of Australian residence including 6 continuous months.⁵² For foreign residents of Japan, the site’s guides to social security agreements and to the lump-sum withdrawal (Dattai Ichijikin 脱退一時金) cover that choice.

Healthcare: Medicare Eligibility, OSHC and Overseas Visitor Health Cover

Who Can Enrol in Medicare

Medicare covers citizens, permanent residents, New Zealand citizens lawfully present, Resident Return visa holders, some permanent residency applicants, temporary visa holders under a Ministerial Order and some island-territory residents.⁵⁵ Japan is not one of Australia’s 11 Reciprocal Health Care Agreement countries, so Japanese nationals on temporary visas are generally private patients.⁵⁶⁵⁵

Applicants for permanent residency can usually enrol if they are in Australia and hold a visa with work rights, so a 482 holder who lodges a 186 application may become eligible before the grant; check Services Australia.⁵⁷

Health Cover by Visa

• 417 Working Holiday: cover is not mandatory but strongly recommended; the holder is personally liable for all costs.¹⁵
• 500 Student: OSHC from an approved provider from the day of arrival.¹⁶
• 482 and 485: condition 8501 requires the holder to “maintain adequate arrangements for health insurance”; 482 applicants must keep adequate cover for the whole intended stay.⁴¹⁸
• Anyone not eligible for Medicare: Home Affairs strongly recommends private cover, benchmarked on OSHC base products.⁵⁵

OSHC and Overseas Visitor Health Cover (OVHC) are private products.

Japanese Coverage While in Australia

Whether Japanese health insurance continues after you leave, and how overseas treatment reimbursement (Kaigai Ryoyohi 海外療養費) works, are covered in the site’s guides to cancelling National Health Insurance and to health insurance for digital nomads.

Free Interpreting and Translating

TIS National’s Free Interpreting Service helps people with limited English who are eligible for Medicare, and its Free Translating Service and the Adult Migrant English Program exclude working holiday and visitor visas (as of October 2026).⁵⁸⁵⁹⁶⁰ The site’s guide to language preparation covers both.

Housing: Renting Under State Tenancy Law and Buying as a Foreign Person

Renting: Applications, Bonds and Rent Bidding

Residential tenancy is state law, so bond limits, lodgement bodies, rent-increase limits and rent-bidding rules differ; the state table in the schooling section compares NSW, Victoria, Queensland and WA (as of October 2026).^7616263 In NSW, holding fees are capped at 1 week’s rent and rent in advance at 2 weeks.⁷

Buying: FIRB, the Established-Dwelling Ban and Surcharges (Pointer Paragraph)

Temporary residents are foreign persons under Australia’s foreign investment rules, and foreign persons are generally banned from buying established dwellings from 1 April 2025 to 30 June 2029, with limited exceptions, as government policy applied through the national interest test under the Foreign Acquisitions and Takeovers Act 1975.⁶⁴⁶⁵⁶⁶ New dwellings usually receive unconditional approval, with fees from AUD 4,600 in 2026-27, while permanent visa holders are exempt and Australian citizens need no approval (as of October 2026).⁶⁴⁶⁷⁶⁸

States add foreign purchaser surcharges on top of general transfer duty, from 7% in WA to 9% in NSW, with Tasmania at 8% (as of October 2026).⁶⁶⁹⁷⁰ A vacancy fee can also apply, and the site’s guide to buying overseas real estate covers the detail.⁶⁴⁷¹

Schooling: Public School Access and Fees for Temporary Visa Dependants

State Rules for Temporary Visa Dependants

Public school fees for children of temporary visa holders are set by each state and can depend on the visa subclass. NSW waived tuition for 482 holders’ children in regional NSW from Term 1 2025, and in WA the AUD 4,000 family fee may be paid by the employer and stops once permanent residence is granted.⁷²⁷³⁹ Where an official page could not be confirmed, the cell names the body to check (as of October 2026).

Rule	NSW	Victoria	Queensland	Western Australia
Public school fees for 482 dependants	Temporary Residents Program fee by subclass; tuition waived in regional NSW from Term 1 20257273	Check the Victorian Department of Education	Check the Queensland Department of Education	AUD 4,000 per family per year; waiver at AUD 90,000 or less combined income9
Japanese licence: transfer status	Japan recognised; no knowledge or driving test74	Japan “FULL” recognition8	Check Queensland Department of Transport and Main Roads	Japan recognised75
Japanese licence: how long you can drive on it	3 months for citizens, permanent residents and NZ licence holders; separate route for temporary visa holders7476	Convert once living in Victoria 6 months or more8	3 months for citizens and permanent or special category visa holders; English translation needed7778	3 months for citizens and permanent residents; temporary visitors, students and workers need not transfer while the licence is current75
Rental bond	Up to 4 weeks’ rent; lodged with NSW Fair Trading779	Check Consumer Affairs Victoria	Up to 4 weeks’ rent from 30 September 2024; lodged with the RTA80	Check Consumer Protection WA (Bonds Administration)
Rent bidding	Check NSW Fair Trading	Check Consumer Affairs Victoria	All forms banned from 6 June 202462	Tenants cannot be pressured to pay more than the advertised rent63
Rent increases	Once every 12 months81	Once every 12 months in most cases61	Once every 12 months, tied to the property62	Once every 12 months63
Foreign purchaser surcharge	9%6	8%82	8%83	7%69

South Australia, Tasmania, the Australian Capital Territory and the Northern Territory have their own rules; check the relevant state or territory body.

Japanese Schooling Options

MEXT lists 3 of its 90 certified overseas Japanese schools (Nihonjin Gakko 日本人学校) in Oceania, and 26 of 246 supplementary schools (Hoshuko 補習授業校) are in the region (as of October 2026).⁸⁴⁸⁵ A Sydney Japanese Sunday school was designated on 1 July 2024.⁸⁶ The site’s guides to children’s education abroad and to Hoshuko cover the choice between local, international and Japanese schools.

Other Practical Items (Pointers Only)

These rules are current as of October 2026.

• Driving: residents follow the state licence rules in the table above; see the site’s guide to driving abroad with a Japanese licence.⁷⁴⁸⁷⁵
• Household goods: the Australian Border Force concession for unaccompanied personal effects needs 12 months’ ownership and use of furniture and household goods (form B534), and every shipment is assessed for biosecurity at the owner’s expense; see the site’s guide to international moving.⁸⁷⁸⁸
• Pets: Japan is a Group 2 country, the identity check must be at least 180 days before export, and at least 10 days of quarantine at Mickleham follow; see the site’s guide to moving pets overseas.⁸⁹⁹⁰
• Electricity: 230V, 50Hz, plug type I.⁹¹

Step-by-Step Administrative Procedure & Timeline

Timings are typical, not statutory (as of October 2026).

When	Actions
T-12 to T-6 months	Choose a route; English test where needed (at-home tests not accepted)31; skills assessment and SkillSelect expression of interest20; employer sponsorship and nomination1826; CoE and OSHC for students16; pet identity check at least 6 months before export90
T-6 to T-3 months	Visa application; health examinations if requested92; police certificates for every country of 12 months or more in the last 10 years since age 16 (189, 190)21; certificate of coverage for seconded workers52; shipping arranged before arrival87
T-1 month	Japan exit procedures (pointers above); Zairyu Todoke online up to 90 days before arrival12; private health cover from arrival where required164
Arrival and first month	TFN online42; bank account (a BSB is needed for Japanese pension payments)48; Medicare if eligible, otherwise confirm private cover55; bond lodged with the state body780; licence under the state rule7487775; school enrolment729; super fund with your employer49
First income year (to 30 June) and lodgement by 31 October	Residency assessment and part-year rules33; MES and Medicare levy exemption if not entitled43; Form 9 to the Japan Pension Service if receiving a Japanese pension46; lodgement41

Japanese Citizens vs. Foreign Residents: Critical Distinctions

Visa eligibility follows the passport, not residence in Japan. A foreign resident of Japan applies for a working holiday under their own country’s arrangement and checks their own passport against the ETA and eVisitor lists.¹⁵¹³¹⁴ Only UK, US, Canadian, New Zealand and Irish passport holders are treated as having competent English.³¹

The labour market testing waiver is listed for Japanese citizens, not all residents of Japan, so a foreign resident of Japan should check whether their own nationality or the associated-entity exemption applies.¹⁸ Police certificates are needed from every country of 12 months or more in the last 10 years since age 16, including Japan.²¹

Australian citizenship generally needs 4 years of residence in Australia immediately before applying, not unlawfully, including 12 months as a permanent resident (Australian Citizenship Act 2007, section 22).⁹³ Japanese nationals who voluntarily acquire Australian citizenship lose Japanese nationality (Nationality Act Article 11(1)), covered in the site’s guide to dual nationality.⁹⁴

The tax treaty and the Social Security Agreement apply by residence and coverage, not nationality.⁴⁴⁵² Foreign permanent residents leaving Japan should plan their re-entry permit, covered in the site’s guide to Japanese citizens versus foreign residents.

Common Pitfalls & Regulatory Compliance Risks

• Using old “TSS” guidance or last year’s thresholds and charges. Fix: check current Home Affairs pages.²⁵⁴
• Assuming Medicare covers Japanese visitors or WHMs. Fix: arrange private cover.⁵⁶⁵⁵
• Missing the 417 age deadline, or being granted an ETA or other visa after the 417 grant, which ends the Working Holiday visa.¹⁵
• Paying for sponsorship, an offence that can block a 186.²⁷⁴
• Exceeding 180 consecutive days without sponsored work on a 482.⁴
• Assuming the agreement removes super for local hires. Only certified seconded workers are exempt.⁵²⁵⁰
• Forgetting that the temporary resident rules stop applying on a permanent visa grant.⁵
• Lodging before receiving an MES when claiming the Medicare levy exemption.⁴³
• Signing an unconditional contract for an established dwelling on a temporary visa.⁶⁴
• Treating NSW licence or school rules as national.^7487775729
• Packing soil, food or untreated wood, or starting pet preparation late.⁸⁸⁹⁰
• Taking an at-home English test.³¹

See also

Logistics and daily relocation

• Moving Pets Overseas from Japan: Quarantine, Microchip & Rabies: the Japanese export steps that must start at least 6 months before a dog or cat flies to Australia.
• Driving Abroad with a Japanese License: IDP, Renewal & Exchange: what to sort out in Japan before the state licence rules above apply.

Japan exit procedures

• Resident Tax (Juminzei) When Leaving Japan: The January 1 Rule: how your departure date decides the Japanese resident tax still owed after the move.
• Leaving Japan: Cancel National Health Insurance & Shakai Hoken: ending Japanese health cover before private cover or Medicare starts in Australia.

Foundations and frameworks

• Leaving Japan: The Master Relocation Guide & 12-Month Timeline: the overall departure timeline that the Australia checklist above fits into.

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. Ministry of Foreign Affairs of Japan, 海外在留邦人数調査統計 令和7年（2025年）10月1日現在, accessed October 2026 (read via web.archive.org capture of 21 April 2026), https://www.mofa.go.jp/mofaj/files/100957047.pdf ↩ ↩² ↩³

2. Department of Home Affairs, BR0110 Working Holiday Maker visa program report, 30 June 2025, https://www.homeaffairs.gov.au/research-and-stats/files/working-holiday-report-june-25.PDF ↩

3. Department of Home Affairs, BR0110 Working Holiday Maker visa program report, 31 December 2025, https://www.homeaffairs.gov.au/research-and-stats/files/working-holiday-report-dec-25.pdf ↩

4. Federal Register of Legislation, Migration Regulations 1994, Compilation No. 289 (F2026C01017, in force 2 October 2026), Schedule 1 items 1114B, 1137, 1138, 1202B, 1212B, 1214C, 1217, 1220A, 1229 and 1240; Schedule 2 clauses 186.212A, 186.221 to 186.223, 482.511, 482.611 to 482.613 and 485.611; Schedule 8 conditions 8501 and 8607, https://www.legislation.gov.au/F1996B03551/latest/text ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹² ↩¹³ ↩¹⁴ ↩¹⁵ ↩¹⁶ ↩¹⁷ ↩¹⁸ ↩¹⁹ ↩²⁰ ↩²¹

5. Federal Register of Legislation, Income Tax Assessment Act 1997, Compilation No. 267 (27 August 2026), Subdivision 768-R (sections 768-905, 768-910, 768-915 and 768-955) and section 995-1 “temporary resident”, https://www.legislation.gov.au/C2004A05138/latest/text ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷

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