Moving from Japan to Thailand: LTR, Retirement, DTV & Tax Guide

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).

Thailand has the largest Japanese community in Southeast Asia, but no single “move to Thailand” visa. MOFA counted 72,113 Japanese residents there on 1 October 2025, fifth worldwide and the only Southeast Asian country in its top ten, so you choose a route by purpose: retirement, work, remote work or investment.¹ This guide summarises each route, the Thai tax on money you bring in, healthcare, renting and the steps on both sides as of October 2026.

Thailand at a Glance for People Moving from Japan

Japanese Residents in Thailand: What Official Statistics Show

MOFA’s 2025 count of 72,113 comprised 69,380 long-term stayers and 2,733 permanent residents, 12.7% fewer than in 2021 (as of October 2026).¹ Bangkok had 51,297, the second-largest Japanese city population worldwide, and Sriracha on the Eastern Seaboard had 5,815.¹ MOFA’s top-50 city table omits Chiang Mai and it publishes no age breakdown, so the data cannot show how many residents are retirees.¹

Japanese Consular Posts

The Embassy of Japan in Thailand in Bangkok covers the whole country except nine northern provinces served by the Consulate-General of Japan in Chiang Mai.²

Overview & Eligibility Framework

Entering Without a Visa: The 30-Day Exemption and TDAC

Japanese ordinary passport holders can enter visa-free for up to 30 days for tourism from 15 September 2026, replacing the earlier 60-day scheme (as of October 2026).³⁴ It is not for work or a long stay, and foreign residents of Japan should check the Thai consular list for their own passport.³

Japanese nationals may also enter for up to 30 days for business engagements under bilateral arrangements, showing business documents and notifying the Department of Employment after arrival (as of October 2026).⁴ Every arrival must submit the Thailand Digital Arrival Card (TDAC) online within 3 days before arriving.⁵

Choosing a Route by Purpose

Applications go through the Thai e-Visa system to the mission for your area: the Embassy in Tokyo (Kanto, Tohoku, Chubu, Hokkaido), or the Consulates-General in Osaka (Kansai, Shikoku) and Fukuoka (Kyushu, Chugoku, Okinawa) (as of October 2026).⁶ Fees below are from the Tokyo embassy’s list.⁷

Purpose	Route	Who issues	Length	Key money test	Work allowed?
Retirement	Non-Immigrant O-A	Thai mission in Japan; ¥26,000	1-year multiple-entry visa	65,000 THB monthly income or 800,000 THB balance8	No8
Retirement	Non-Immigrant O-X	Thai mission in Japan; ¥52,000	5 + 5 years	3,000,000 THB in Thailand, or 1,800,000 THB plus 1,200,000 THB annual income9	No9
Retirement	Non-O plus retirement extension	Immigration Bureau (in Thailand)	1 year per extension	65,000 THB a month or 800,000 THB in a Thai bank, or a combination (2024 snapshot)10	Not stated10
Retirement	LTR Wealthy Pensioner	BOI endorsement, then visa	5 + 5 years	USD 80,000 a year passive income, or USD 40,000 to 80,000 plus USD 250,000 Thai investment11	Digital work permit possible12
Employment	Non-Immigrant B plus work permit	Thai mission (visa); Department of Employment (permit)	3-month stay; visa valid 3 months (single) or 1 year (multiple); permit up to 2 years per term	Employer documents; 30,000 THB balance or recommendation letter1314	Yes, within the permit
Skilled employment	LTR Highly-Skilled Professional	BOI	5 + 5 years	USD 80,000 average income (at least USD 40,000 with a science or technology master’s)11	Yes (digital work permit)12
Remote work	Destination Thailand Visa (DTV)	Thai mission in Japan; ¥52,000	5 years, 180 days per entry	500,000 THB balance1516	Not for Thai employers or clients17
Remote work	LTR Work-from-Thailand Professional	BOI	5 + 5 years	USD 80,000 average income (USD 40,000 to 80,000 with a master’s) and a qualifying overseas employer11	No Thai employers12
Wealth	LTR Wealthy Global Citizen	BOI	5 + 5 years	USD 1 million assets plus USD 500,000 invested in Thailand11	Digital work permit possible12
Startup	SMART S	BOI SMART Visa Unit	Up to 2 years, renewable	600,000 THB deposit held 3 months18	Yes, in the certified startup18
Family	Non-Immigrant O (staying with family)	Thai mission	3 months, then extension in Thailand	With non-Thai family: 30,000 THB balance or recommendation letter; with Thai family: 40,000 THB monthly income or 400,000 THB balance19	Not stated on the sheet19

Visa Landscape: O-A, O-X, LTR, Work Visas and the Destination Thailand Visa (DTV)

Retirement Routes in One Table (O-A, O-X, Non-O Extension, LTR Wealthy Pensioner)

Japanese nationals aged 50 or over can use all four retirement routes, summarised from the Royal Thai Consulate-General, Osaka visa sheets (September 2025), the Immigration Bureau and BOI (as of October 2026).⁸⁹¹⁰¹¹ Documents, bank-seasoning rules and renewals are covered in the guide to Southeast Asia retirement visas.

Route	Visa and stay	Money test	Insurance
O-A	1-year multiple-entry visa, ¥26,000	65,000 THB monthly income, or 3 months of statements showing 800,000 THB8	USD 100,000 or 3,000,000 THB8
O-X (listed nationalities, including Japan)	5-year multiple-entry visa, ¥52,000; stays of 5 years, 10 in total	3,000,000 THB in Thailand, or 1,800,000 THB plus 1,200,000 THB annual income9	Thai insurer: outpatient 40,000 THB, inpatient 400,000 THB9
Non-O plus retirement extension	1 year per extension, at Immigration	65,000 THB a month, or 800,000 THB in a Thai bank (2 months before filing, 3 months after approval, then not below 400,000 THB), or a combination (2024 snapshot)10	O-A holders keep O-A cover10
LTR Wealthy Pensioner	5 + 5 years	USD 80,000 a year passive income, or USD 40,000 to 80,000 plus USD 250,000 invested in Thailand11	USD 50,000, Thai social security, or USD 100,000 held 12 months11

Neither the O-A nor the O-X allows employment. The O-A sheet describes a stay “without the intention of working”, and the O-X application includes a declaration of no occupation.⁸⁹ Salaries do not count towards the LTR Wealthy Pensioner income test, and pension budgeting is covered in the guide to retiring abroad on a Japanese pension.¹¹

Working in Thailand: Non-Immigrant B Visa and the Work Permit

Employment needs two permissions: a Non-Immigrant B (Non-B) visa from a Thai mission and a work permit from the Department of Employment.¹³¹⁴ The Royal Thai Consulate-General, Osaka sheet lists a 3-month stay on a single-entry (¥11,000) or 1-year multiple-entry (¥26,000) visa, the Thai employer’s invitation letter and registration, and a recommendation letter or statements showing 30,000 THB; Japanese nationals are “as a general rule” exempt from submitting the Ministry of Labour approval letter (WP3) (as of October 2026).¹³⁷

Under the Foreigners’ Working Management Emergency Decree of 2017, as summarised in a BOI presentation (March 2026), work permits run up to 2 years per term, and employers using a foreigner without a valid permit face fines of 10,000 to 100,000 THB per worker and a 3-year ban on hiring foreigners.¹⁴ A Ministry of Labour notification reserves certain occupations for Thai nationals; check the current list, and any salary rules for extensions, with the Department of Employment and Immigration.

Chuzai transfers and local hires use the same visa and permit, and Thailand has no working holiday arrangement with Japan; the two routes are compared in the guide to expat assignments versus local hire.²⁰ Japan’s National Police Agency warns that people recruited for “high-pay” overseas work have been taken to Thailand and smuggled into Myanmar to work in guarded fraud compounds.²¹ Safer job searching is covered in the guide to finding an overseas job from Japan.

The Long-Term Resident (LTR) Visa: Four Categories

BOI’s Long-Term Resident (LTR) visa has four categories, each with its own income or asset test, and every condition must be maintained throughout the stay (as of October 2026).¹¹ All four share a health insurance requirement of USD 50,000, Thai social security coverage, or USD 100,000 held for 12 months.¹¹

Category	Who it is for	Main test	Work in Thailand
Wealthy Global Citizen	Individuals with substantial assets	USD 1 million in assets and USD 500,000 invested in Thai government bonds, Thai companies or Thai property11	Digital work permit available12
Wealthy Pensioner	Retirees aged 50 or over	See the retirement table above11	Digital work permit available12
Work-from-Thailand Professional	Remote employees of overseas companies	USD 80,000 average income over 2 years (USD 40,000 to 80,000 with a master’s degree); employer listed, or 3 years old with USD 50 million combined revenue over 3 years, or a wholly owned subsidiary of either11	No work for Thai employers; no digital work permit12
Highly-Skilled Professional	Experts in targeted industries working for Thai businesses, universities, research bodies or government agencies	USD 80,000 average income (at least USD 40,000 with a science or technology master’s); 5 years’ experience in the last 10 in targeted industries, with exemptions11	Yes, digital work permit12

LTR privileges include a 10-year visa (5 years plus 5 more if you still qualify), a 1-year report instead of the 90-day report, and no re-entry permit.¹¹¹² BOI’s page lists only a legal spouse and children under 20 as dependants, up to 4 per holder (as of October 2026).¹¹²² BOI aims to decide endorsement within 20 working days; the visa appointment must then be made within 60 days, and the visa costs ¥260,000 at a Thai mission in Japan or 50,000 THB in Thailand.¹¹⁷

Tax treatment differs by category. Per BOI’s English translation, Royal Decree No. 743 (2022) exempts income from employment, business or property abroad brought into Thailand (worded as income “derived in the previous tax year”) for Wealthy Global Citizens, Wealthy Pensioners and Work-from-Thailand Professionals, while Highly-Skilled Professionals get a 17% flat withholding rate on qualifying Thai employment income (as of October 2026).²³ The benefits lapse in any year the conditions are not met.²³

Destination Thailand Visa (DTV) for Remote Workers Applying from Japan

The Destination Thailand Visa (DTV) is a 5-year multiple-entry visa allowing stays of up to 180 days per entry, for a non-refundable ¥52,000 fee paid by card through e-Visa (as of October 2026).⁷⁶¹⁵¹⁶ It covers “Workcation” applicants (remote workers, digital nomads, freelancers), Thai soft-power activities such as Muay Thai courses, and DTV holders’ spouses and children under 20.¹⁵¹⁶

Thai missions in Japan accept DTV applications only from Japanese nationals or holders of Japanese permanent residence.²⁴¹⁵¹⁶ From 31 August 2026, Tokyo asks for a My Number Card copy (Japanese) or a residence card showing 永住者 (non-Japanese), plus a Japanese police certificate (Hanzai Keireki Shomeisho 犯罪経歴証明書) issued within 3 months.²⁴ The Fukuoka and Osaka consulates require statements for the last 3 months showing at least 500,000 THB, and Workcation applicants add at least two of an employment certificate, an employment contract or a portfolio.¹⁵¹⁶

The DTV is not a work visa. Thai MFA guidance published by the Royal Thai Embassy in Budapest calls it “a special kind of tourist visa” whose holders may not obtain a Thai work permit, work for companies in Thailand or do freelance work for Thai clients.¹⁷ The sources reviewed attach no tax exemption to it, so a holder in Thailand 180 days or more in a year is a Thai tax resident like anyone else; other countries’ remote-work visas are compared in the guide to digital nomad visas for Japan residents.²⁵²⁶

Startup founders can look at the SMART Visa. BOI’s site now lists only SMART S (founders of a certified technology startup already set up in Thailand, with 25% of its capital or a directorship and a 600,000 THB deposit) and SMART O for dependants; SMART S gives a renewable visa of up to 2 years (as of October 2026).¹⁸ Osaka’s sheet and Tokyo’s fee list still show older SMART categories, so confirm with BOI.²⁷⁷

Staying Legal After Arrival: 90-Day Reports, TM.30 and Re-Entry Permits

Anyone staying over 90 days on a temporary stay permit must report their address every 90 days on form TM.47 (in person, by mail or online), and the count restarts on each re-entry.²⁸ As last published (2021 snapshot), late reporting is fined 2,000 THB, rising to 5,000 THB plus up to 200 THB a day for someone arrested without reporting; LTR and SMART S holders file a 1-year report instead.²⁸¹²¹⁸

Your landlord or hotel must notify Immigration within 24 hours of your stay on form TM.30.¹² Leaving without a re-entry permit ends your permission to stay; as last published (2024 snapshot), permits cost 1,000 THB (single) or 3,800 THB (multiple), and LTR and SMART holders are exempt.^29301118

Thai Tax on Foreign Income Brought into Thailand (Por. 161 and Por. 162)

Who Is a Thai Tax Resident: The 180-Day Test

You are a Thai tax resident for a calendar year if you spend a total of 180 days or more in Thailand that year, under Section 41 of the Revenue Code.²⁵³¹ The Revenue Department’s Q&A notes that 250 consecutive days split 100 and 150 across two years makes you resident in neither year; its English summary’s “more than 180 days” wording differs from the statute.²⁶³² When Japanese tax residence ends is covered in the guide to Japan tax residency rules.

The 2024 Rule: Taxed in the Year You Bring It In

From 1 January 2024, foreign income is taxed in the year you bring it into Thailand. Section 41 paragraph 2 taxes a resident’s income from employment or business abroad, or from property abroad, when it is brought in, and two Revenue Department instructions set the timing:²⁵

• Departmental Instruction Por. 161/2566 (15 September 2023): a resident includes such income in the tax year it is brought into Thailand, whichever year that is, for income brought in from 1 January 2024.³³
• Departmental Instruction Por. 162/2566 (20 November 2023): the rule does not apply to income that arose before 1 January 2024.³⁴

The Revenue Department’s Q&A sets two conditions: the income arose from 1 January 2024 in a year when you were in Thailand 180 days or more, and you bring it in that year or later, by transfer or in cash, at the exchange rate of that day (as of October 2026).²⁶ Savings principal, unrealised gains and savings from years when you were not a Thai resident are not taxed when brought in, and foreign tax can be credited under the applicable treaty.²⁶

Thai personal income tax is progressive on net income (as of October 2026):³⁵

Net income (baht a year)	Rate
0 to 150,000	Exempt
150,001 to 300,000	5%
300,001 to 500,000	10%
500,001 to 750,000	15%
750,001 to 1,000,000	20%
1,000,001 to 2,000,000	25%
2,000,001 to 5,000,000	30%
Over 5,000,000	35%

A “two-year” remittance exemption reported in the press has no enacting instrument on official sources. No Royal Decree, regulation or instruction was found, and the Revenue Department’s Section 41 page still links Instructions 161 and 162 (as of October 2026).³¹³³³⁴

The flowchart below is a simplified planning aid drawn from these sources.^253334262336

flowchart TD
    A["Money transferred from Japan into Thailand"] --> B{"Is it income, not savings principal or capital?"}
    B -->|"No"| N1["Not taxed (interest earned on savings is income)"]
    B -->|"Yes"| C{"Did the income arise on or after 1 January 2024?"}
    C -->|"No"| N2["Not taxed when brought in (Por. 162/2566)"]
    C -->|"Yes"| D{"Were you in Thailand 180 days or more in the year it arose?"}
    D -->|"No"| N3["Not taxed when brought in (RD Q&A)"]
    D -->|"Yes"| E{"LTR holder in an exempt category: Wealthy Global Citizen, Wealthy Pensioner or Work-from-Thailand Professional?"}
    E -->|"Yes, conditions met"| N4["Exempt under Royal Decree No. 743"]
    E -->|"No"| F["Taxable in the year you bring it in, at that day's exchange rate"]
    F --> G["Credit for Japanese tax under treaty Article 21, up to the Thai tax on that income"]

Simplified; not tax advice.

Japanese Pensions, Salaries and Investment Income: How Each Is Treated

Japanese public pensions can be taxed in both countries. The Japan-Thailand tax convention (in force 31 August 1990) has no private-pensions article, so these pensions fall under Article 20, whose paragraph 3 lets Japan tax income arising in Japan; government service pensions come under Article 17.³⁷³⁶ The Japan Pension Service lists Thailand among treaty countries where pensions get no relief, so Japanese non-resident withholding continues.³⁸³⁹

A Thai resident who brings the pension in may also be taxed in Thailand, with Japanese tax credited up to the Thai tax under Article 21(1).³⁶²⁶ JPS pays pensions to Thailand in US dollars (as of October 2026), and payment procedures are covered in the guide to receiving your Japanese pension overseas.⁴⁰

Salary for work done in Thailand is Thai-source income under Section 41 paragraph 1, wherever it is paid.²⁵³¹ Japanese dividends and interest are taxed in Thailand only if a resident brings them in, with a credit for Japanese tax; take advice in both countries before relying on any of these rules.²⁶³⁶

Cost of Living: What Official Statistics Can Tell You

No official source compares expatriate budgets in Bangkok, Chiang Mai and Tokyo. Thailand’s National Statistical Office (NSO) gives average monthly household spending by region (as of October 2026):⁴¹

Area (NSO survey)	2024 (THB a month)	2023 (THB a month)
Whole country	22,282	Not shown
Bangkok and 3 provinces (Nonthaburi, Pathum Thani, Samut Prakan)	30,464	32,096
Central region	23,047	Not shown
Northern region	17,748	18,961
Northeast region	17,829	Not shown
Southern region	21,429	Not shown

These are Thai household averages, not expatriate budgets, and exclude capital items such as savings; Chiang Mai province’s latest verified figure is 17,573 THB a month, from 2021.⁴¹⁴² The World Bank’s 2021 price level index for household consumption was 53.73 for Thailand and 142.81 for Japan (world = 100), before most of the yen’s fall.⁴³ Japan Customs set 4.70 yen per baht for 18 to 24 October 2026, so recheck the rate before converting.⁴⁴

Bangkok’s Japanese Community: Sukhumvit, Phrom Phong and Thong Lo

The Sukhumvit corridor, including Phrom Phong and Thong Lo, is commonly described as the centre of Japanese life in Bangkok, though no official statistic measures this. MOFA’s medical list places Bumrungrad International Hospital (33 Sukhumvit 3), Samitivej Sukhumvit Hospital (133 Soi 49 Sukhumvit Road) and several clinics near BTS Phrom Phong and Thong Lo there, while Bangkok Hospital (Huai Khwang) and BNH Hospital (Silom) are elsewhere.⁴⁵

MEXT recognises two Japanese schools in Thailand, in Bangkok and Sriracha, both run by the Thai-Japanese Association (泰日協会) (as of October 2026).⁴⁶ The school’s own site places the Bangkok school on Rama 9 Road in Huai Khwang, not on Sukhumvit.⁴⁷ Schooling choices for children abroad have their own guide on this site.

The Japanese Association of Thailand (タイ国日本人会), founded in 1913, reports about 5,000 individual and 500 corporate members on its own site.⁴⁸ The Consulate-General in Chiang Mai lists the Chiang Mai and Chiang Rai Japanese Associations and the self-run Chiang Mai Long Stay Life club (CLL).⁴⁹ Community support is described further in the guide to Japanese-language support for retirees abroad.

Healthcare: Private Hospitals, Japanese-Language Desks and Insurance

What MOFA Says About Medical Care in Thailand

MOFA’s medical information page for Thailand (dated 21 August 2025) says representative private hospitals in Bangkok are of a standard comparable to Japan, with Japanese interpreters and dedicated counters.⁴⁵ Private care is fee-for-service and often expensive, a deposit (Hoshokin 保証金) may be required, and listed providers take baht cash, credit cards and in some cases cashless insurance service (as of October 2026).⁴⁵

MOFA also lists Japanese-language service outside Bangkok: Samitivej Sriracha and Phyathai Sriracha on the Eastern Seaboard, and Chiang Mai Ram, Bangkok Hospital Chiang Mai, Lanna and Rajavej Chiang Mai in the north.⁴⁵ For accreditation claims, check the directory of Joint Commission International, a private accreditor.⁵⁰

Insurance Choices and Visa Insurance Minimums

Thai Social Security covers employees, including foreigners. Under Section 33 of the Social Security Act, employees aged 15 to 60 are insured, and employers register foreign staff within 30 days of starting work.⁵¹⁵² Contributions are a percentage of wages set by ministerial regulation, on a wage base of 1,650 to 17,500 THB a month from 1 January 2026 (as of October 2026).⁵¹⁵³

Japan and Thailand have no social security agreement (MHLW lists Thailand at the preparatory-talks stage), as explained in the guide to Japan social security agreements.⁵⁴ Without Thai employment, plan on private insurance and meet the visa minimums: USD 100,000 or 3,000,000 THB (O-A), a Thai insurer with 40,000 THB outpatient and 400,000 THB inpatient cover (O-X), or USD 50,000 or an alternative (LTR); Japan-mission DTV pages state none.⁸⁹¹¹¹⁵

Japan’s overseas medical expense refund (Kaigai Ryoyohi 海外療養費) applies only while you stay enrolled in Japanese public health insurance.⁵⁵ Products and claims are covered in the guides to senior healthcare abroad and to health insurance for nomads and long-term travellers.

Renting a Condominium: Deposits, Leases and Utilities

The Residential Lease Notification: What Business Lessors Must Follow

Residential leasing is a “controlled contract” business when the lessor offers three or more units for rent, in one building or several, including through online platforms.⁵⁶ The current Contract Committee notification under the Consumer Protection Act was published in the Royal Gazette on 6 June 2025, took effect 90 days after that publication, and replaced the 2019 notification (as of October 2026).⁵⁶ It excludes dormitories and hotels, and leases signed under the old notification continue until they end.⁵⁶

Topic	Rule under the notification (as of October 2026)56
Contract form	In Thai, on standard Form ก (up to 3 years) or Form ข (over 3 and up to 30 years); signed copy to the tenant immediately
Deposit and advance rent	Together no more than 3 months’ rent (one year’s rent for long-term leases with annual rent)
Utilities	Electricity and water not above the rate the utility charges the lessor
Changes and fees	No rent or service-charge changes before the lease ends; no renewal fees
Deposit forfeiture and wear	No forfeiture without the tenant’s fault; tenant not liable for normal wear and tear
Entry and termination	No entry without advance notice except emergencies; no lockouts or removal of belongings; no termination without a material breach

OCPB’s filled example of the standard short-term form shows the deposit refunded within 7 days of the lease ending if there is no damage, or the balance within 14 days after deductions.⁵⁷ It also lets a tenant leave early after half the term with 30 days’ written notice and no arrears.⁵⁷ In November 2025, OCPB named utility overcharging, deposit forfeiture and unfair termination as enforcement priorities.⁵⁸

Practical Lease Checks and Landlord Duties (TM.30)

Before signing, confirm whether the lessor lets three or more units (so the notification applies), who pays common fees and internet, and the move-in meter readings.⁵⁶ Keep a dated condition record with photos, which the standard form provides for, and ask the landlord to file TM.30 within 24 hours of your arrival.⁵⁷¹²

Leases longer than 3 years must be registered. Under Section 538 of the Civil and Commercial Code, an unregistered lease of immovable property over 3 years is enforceable for 3 years only; per the Department of Lands manual, registration cannot exceed 30 years and the fee is 1% of total rent (as of October 2026).⁵⁹

Buying Instead of Renting (Pointer)

Foreigners generally cannot own land in Thailand, but may own condominium units within a 49% foreign share of a building’s unit floor area (BOI Quick Guide 2026), with funds moved through authorised banks under Bank of Thailand rules.⁶⁰⁶¹ The full picture is in the guide to buying overseas property from Japan.

Step-by-Step Administrative Procedure & Timeline

The schedule below is illustrative. Many Thai visa documents must be issued within 3 months of your application, so time the requests accordingly.⁸⁹²⁴

When (illustrative)	Thailand side	Japan side
6 to 3 months before	Choose the route; build the funds record; LTR applicants seek BOI endorsement	Plan pension, tax, bank and housing decisions; check whether documents need legalisation
3 to 1 months before	Obtain police certificate, medical certificate and family register or Juminhyo; apply through e-Visa	Moving-out notification, health insurance, resident tax, tax agent; arrange shipping and pets
Within 3 days before arrival	Submit the TDAC	Final departure steps
First weeks	Landlord files TM.30; Non-B holders complete the work permit and Social Security registration	File the overseas residence registration
Day 90 onward	TM.47 report (LTR and SMART S: 1-year report); re-entry permit before any trip	Respond to any Japanese pension paperwork

6 to 3 Months Before: Choose the Route and Gather Japanese Documents

Choose your route first, because it decides your documents and how long money must sit in an account: 3 months of statements for the O-A and DTV, and 800,000 THB in a Thai bank for 2 months before a retirement extension.⁸¹⁵¹⁰ O-A and O-X applicants also need a police certificate, a medical certificate and a family register (Koseki Tohon 戸籍謄本) or Juminhyo, each issued within 3 months.⁸⁹ Prefectural police issue the certificate for travel purposes (Kyoto quotes about 10 days), so time the request to stay within 3 months.⁶²

Thailand joined the Apostille Convention on 30 June 2026, but it enters into force for Thailand only on 28 February 2027.⁶³ Until then, Japanese public documents go through MOFA’s certification of official seals (Koin Kakunin 公印確認) and then Thai consular legalisation where required.⁶⁴

3 to 1 Months Before: Apply and Settle Japan-Side Exit Steps

Apply through e-Visa and allow about 15 working days; an issued visa cannot be extended at the mission, and LTR applicants arrange the visa within 60 days of BOI’s endorsement letter.⁶¹¹ In parallel, handle the moving-out notification, health insurance, pension, resident tax under the January 1 rule, a tax agent and, for large financial assets, Japan’s departure tax, each covered in its own guide. Thailand is on the National Police Agency’s list of 1949 Geneva Convention parties, relevant if you plan to drive on a Japanese international driving permit (as of October 2026).⁶⁵

Arrival and the First 90 Days

• First days: the landlord files TM.30; Non-B holders complete the work permit, and employers register them for Social Security within 30 days of starting work.¹²¹⁴⁵²
• Japanese nationals: file the overseas residence registration (Zairyu Todoke 在留届) without delay if staying 3 months or more (Passport Act Article 16).⁶⁶
• Banking: no Bank of Thailand rule on foreigners’ accounts was found, and BOI notes branches may ask for extra documents.¹²

Japanese Citizens vs. Foreign Residents: Critical Distinctions

Topic	Japanese citizens	Foreign residents of Japan
Visa-free entry	30 days for tourism from 15 September 20263	Depends on their own passport3
O-X long stay visa	Eligible nationality9	Only if their nationality is on the list9
O-A residence proof	Osaka sheet: 戸籍謄本; Tokyo guide: My Number Card and 戸籍謄本867	Osaka English sheet: Juminhyo or residence card; Osaka Japanese sheet: permanent residents only; Tokyo guide: My Number Card or residence card plus Juminhyo86867
DTV at Thai missions in Japan	Eligible (Tokyo: My Number Card copy)24	Only with Japanese permanent residence (永住者)24
Non-B visa	WP3 generally not required at the visa stage (Osaka sheet)13	Residence card valid 3 months or more as proof of location13
Short business entry	30 days under bilateral arrangements4	Depends on their own passport3
Japanese consular registration	在留届 for stays of 3 months or more66	Not applicable

Foreign residents should confirm O-A eligibility with the mission for their area before paying, because the Osaka sheets and Tokyo’s guide differ.⁸⁶⁸⁶⁷ Staying abroad beyond re-entry permit limits can end Japanese residence status, as the guide to departure rules for Japanese citizens and foreign permanent residents explains.

Because no agreement links the two social security systems, foreign residents weighing the pension lump-sum withdrawal (Dattai Ichijikin) should read its own guide first: the withdrawal cannot be undone.⁵⁴

Japanese citizens can make voluntary National Pension contributions while abroad, explained in its own guide. Thai and dual nationals are outside this guide’s scope.

Common Pitfalls & Regulatory Compliance Risks

1. Relying on a 60-day exemption. Japanese tourists get 30 days from 15 September 2026.³⁴
2. Working on an O-A, O-X or DTV. O-A and O-X holders may not work, and DTV holders (like LTR Work-from-Thailand Professionals) may not work for Thai employers or clients.⁸⁹¹⁷¹²
3. Leaving without a re-entry permit. Your permission to stay ends, unless you hold an LTR or SMART visa.²⁹¹¹¹⁸
4. Treating the reported two-year remittance exemption as law. Instructions 161 and 162 still apply (as of October 2026).³³³⁴²⁶
5. Assuming no Japanese tax on your pension. Non-resident withholding continues.³⁸³⁹
6. Using an apostille before 28 February 2027. Use 公印確認 plus Thai legalisation where required.⁶³⁶⁴
7. Buying a condominium outside the 49% foreign quota. Read the property guide first.⁶⁰
8. Taking “high-pay” job offers on trust. The police consultation line is #9110.²¹
9. Following an outdated mission sheet. Osaka’s SMART sheet and Tokyo’s SMART fees predate BOI’s SMART S terms.²⁷⁷¹⁸

See also

Pension and social security

• Receiving Your Japanese Pension Overseas: Expat & Retiree Guide: how JPS pays pensions abroad, including the US dollar remittances used for Thailand.
• Japan Social Security Agreements: Totalization & Dual Coverage: why the absence of a Japan-Thailand agreement matters for contributions and benefits.

Cross-border tax and finance

• Japan Tax Residency: Resident vs Non-Resident (Hi-kyojusha) Rules: when your Japanese tax residence ends, alongside Thailand’s 180-day test.

Japan exit procedures

• Moving-Out Notification (Tenshutsu-todoke) When Leaving Japan: the city hall filing that starts your Japan-side departure steps.

Destination guides: Asia

• Moving from Japan to Malaysia: Visas, MM2H, Tax, Costs & Schools: the neighbouring long-stay alternative, with MM2H and Malaysian tax rules.

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, Consular Affairs Bureau Policy Division, 「海外在留邦人数調査統計 令和7年（2025年）10月1日現在」, https://www.mofa.go.jp/mofaj/files/100957047.pdf ; archive snapshot http://web.archive.org/web/20260421192127id_/https://www.mofa.go.jp/mofaj/files/100957047.pdf (direct fetch blocked; accessed October 2026) ↩ ↩² ↩³ ↩⁴

2. Ministry of Foreign Affairs of Japan, 「在外公館等で入手できる具体的な情報・支援一覧 アジア」 (missions and jurisdictions), page dated 令和8年8月5日, web.archive.org snapshot of 20 August 2026: https://web.archive.org/web/20260820121437/https://www.mofa.go.jp/mofaj/ca/ha/page25_000836.html ↩

3. Ministry of Foreign Affairs of Thailand, Department of Consular Affairs, 「สรุปมาตรการยกเว้นการตรวจลงตราและการให้สิทธิการตรวจลงตราต่าง ๆ ของไทย ปี 2569」 (Summary: The revision of Thailand’s visa exemption and VoA schemes, 2026), posted and updated 1 September 2026, effective 15 September 2026, https://consular.mfa.go.th/th/content/1-9-69-00?cate=5ddbe42115e39c4768007e1d (accessed October 2026) ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶

4. Royal Thai Embassy, Tokyo, “Summary: The revision of Thailand’s visa exemption and VoA schemes, 2026” (announcement “Thailand Visa Exemption and Visa on Arrival (VoA) Measures, Effective 15 September 2026”), 8 September 2026, https://site.thaiembassy.jp/en/news/consular/14288/ ; same text at https://site.thaiembassy.jp/en/visa/type/12681/ (accessed October 2026) ↩ ↩² ↩³ ↩⁴

5. Royal Thai Embassy, London, “Thailand Digital Arrival Card (TDAC) required from 1 May 2025”, 29 April 2025, https://london.thaiembassy.org/en/content/thailand-digital-arrival-card-tdac-required-from-1 (accessed October 2026) ↩

6. Royal Thai Embassy, Tokyo, “Thai e-Visa Application: About e-Visa” (PDF, updated 13 November 2025), https://site.thaiembassy.jp/upload/2025/e-visa/about-e-visa/en/Aboute-VisaEN.pdf (accessed October 2026) ↩ ↩² ↩³

7. Royal Thai Embassy, Tokyo, “Visa Fees: From 27 June 2024 onwards” (PDF created 7 August 2024), https://site.thaiembassy.jp/upload/pdf/2024/20230807visafees.pdf (accessed October 2026) ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶

8. Royal Thai Consulate-General, Osaka, “Non-Immigrant (OA) Long Stay Visa” (English sheet, PDF created 3 September 2025; linked from https://osaka.thaiembassy.org/en/publicservice/visa-requirements-2), https://image.mfa.go.th/mfa/0/RzaiZWKBzF/consular/Visa/12.Non-Immigrant_%28OA%29_Long-Stay.pdf (accessed October 2026) ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹² ↩¹³ ↩¹⁴

9. Royal Thai Consulate-General, Osaka, “Non-Immigrant (OX) Long Stay 10-year Visa” (PDF created 3 September 2025), https://image.mfa.go.th/mfa/0/RzaiZWKBzF/consular/Visa/13.Non-Immigrant_%28OX%29_Long-Stay_10-year.pdf (accessed October 2026) ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹²

10. Immigration Division 1, Thai Immigration Bureau, “Visa Extension” (item 22, retirement), Wayback snapshot 11 September 2024 (live page blocked), http://web.archive.org/web/20240911162516/https://bangkok.immigration.go.th/en/visa-extension/ ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶

11. Thailand Board of Investment, LTR Visa Unit, “Long-Term Resident Visa” (privileges, four types, dependants, process), accessed 18 October 2026, https://ltr.boi.go.th/ ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹² ↩¹³ ↩¹⁴ ↩¹⁵ ↩¹⁶ ↩¹⁷ ↩¹⁸ ↩¹⁹ ↩²⁰ ↩²¹

12. Thailand Board of Investment, LTR Visa Unit, “FAQ”, accessed 18 October 2026, https://ltr.boi.go.th/page/faq.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹² ↩¹³ ↩¹⁴ ↩¹⁵

13. Royal Thai Consulate-General, Osaka, “Non-Immigrant (B) Work and Business Visas” (PDF created 3 September 2025), https://image.mfa.go.th/mfa/0/RzaiZWKBzF/consular/Visa/4.Non-Immigrant_(B)_Work_and_Business_Visas.pdf (accessed October 2026) ↩ ↩² ↩³ ↩⁴ ↩⁵

14. Thailand Board of Investment, “Key Highlights of the Foreigners’ Working Management Emergency Decree (No. 2), B.E. 2560 (2017) and Amendments” (English presentation, “For presentation purpose only”, PDF created 4 March 2026), https://www.boi.go.th/upload/content/6_%E0%B9%81%E0%B8%A3%E0%B8%87%E0%B8%87%E0%B8%B2%E0%B8%99_(Eng%20Ver.)%20%E0%B8%81%E0%B8%B2%E0%B8%A3%E0%B8%97%E0%B8%B3%E0%B8%87%E0%B8%B2%E0%B8%99%E0%B8%82%E0%B8%AD%E0%B8%87%E0%B8%84%E0%B8%99%E0%B8%95%E0%B9%88%E0%B8%B2%E0%B8%87%E0%B8%94%E0%B9%89%E0%B8%B2%E0%B8%A7%2004032025.pdf (accessed October 2026) ↩ ↩² ↩³ ↩⁴

15. Royal Thai Consulate-General, Fukuoka, “Destination Thailand Visa (DTV)”, updated 7 September 2026 (status 1 September 2026), https://fukuoka.thaiembassy.org/en/page/endtvvisa (accessed October 2026) ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷

16. Royal Thai Consulate-General, Osaka, “Destination Thailand Visa (DTV)” (PDF created 28 August 2026), https://image.mfa.go.th/mfa/0/RzaiZWKBzF/consular/Visa/18.Destination_Thailand_Visa_(DTV).pdf.pdf (accessed October 2026) ↩ ↩² ↩³ ↩⁴ ↩⁵

17. Royal Thai Embassy, Budapest (Ministry of Foreign Affairs of Thailand), “Destination Thailand Visa (DTV)”, updated 18 August 2026, https://budapest.thaiembassy.org/en/publicservice/destination-thailand-visa-dtv (accessed October 2026) ↩ ↩² ↩³

18. Thailand Board of Investment, SMART Visa Unit, SMART Visa site: home (types of SMART Visa), “About” (how to apply, fee) and “SMART S” pages, accessed 18 October 2026, https://smart-visa.boi.go.th/smart/ ; https://smart-visa.boi.go.th/smart/pages/about.html ; https://smart-visa.boi.go.th/smart/pages/smart_s.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷

19. Royal Thai Consulate-General, Osaka, “Non-Immigrant (O) Staying with Family Visas” (September 2025), https://image.mfa.go.th/mfa/0/RzaiZWKBzF/consular/Visa/10.Non-Immigrant_(O)_Staying_with_Family_Visas.pdf (accessed October 2026) ↩ ↩²

20. Ministry of Foreign Affairs of Japan, 「ワーキング・ホリデー制度」 (page dated 令和8年4月1日; 32 partners, Thailand not among them), archive capture 3 October 2026: http://web.archive.org/web/20261003093203/https://www.mofa.go.jp/mofaj/toko/visa/working_h.html ↩

21. National Police Agency, 「「海外で儲かる仕事」は危険です！」, 20 February 2025, https://www.npa.go.jp/bureau/safetylife/yamibaito/kaigaidemoukaru.pdf ↩ ↩²

22. Royal Thai Consulate-General, Osaka, “Long-term resident (LTR) Visas” (PDF created 3 September 2025), https://image.mfa.go.th/mfa/0/RzaiZWKBzF/consular/Visa/17.Long-term_resident_(LTR)_Visas.pdf (accessed October 2026) ↩

23. Thailand Board of Investment (English translation, “For translation purpose only”), “Royal Decree Issued under the Revenue Code Governing Reduction of Tax Rates and Exemption of Taxes (No. 743) B.E. 2565 (2022)”, given 21 May 2022, https://ltr.boi.go.th/documents/Royal%20Decree%20issued%20under%20the%20Revenue%20Code%20No.743%20(EN).pdf (accessed October 2026) ↩ ↩² ↩³

24. Royal Thai Embassy, Tokyo, “Announcement on Revised Supporting Documents for Destination Thailand Visa (DTV) Applications” (page https://site.thaiembassy.jp/en/visa/about/14284/ ; PDF 「Destination Thailand Visa (DTV)ビザの申請に必要な書類の変更・追加について」, created 2 September 2026, applies from 31 August 2026), https://site.thaiembassy.jp/upload/2026/visa/dtven.pdf (accessed October 2026) ↩ ↩² ↩³ ↩⁴ ↩⁵

25. Revenue Department of Thailand, Revenue Code (English translation), Section 41, https://www.rd.go.th/english/37749.html (accessed October 2026) ↩ ↩² ↩³ ↩⁴ ↩⁵

26. Revenue Department of Thailand, Legal Affairs Division, 「คำถาม – คำตอบ เรื่อง การเสียภาษีเงินได้บุคคลธรรมดา ตามมาตรา 41 วรรคสอง แห่งประมวลรัษฎากร」 (Q&A on Por. 161 and Por. 162), 2024, https://www.rd.go.th/fileadmin/user_upload/lorkhor/newsbanner/2024/1/QnA161-162-1.pdf (accessed October 2026) ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸

27. Royal Thai Consulate-General, Osaka, “SMART Visa” (PDF created 3 September 2025), https://image.mfa.go.th/mfa/0/RzaiZWKBzF/consular/Visa/16.SMART_Visa.pdf (accessed October 2026) ↩ ↩²

28. Immigration Division 1, Thai Immigration Bureau, “Notification of Staying in the Kingdom over 90 Days (90 Days Report)”, Wayback snapshot 22 September 2021 (live site blocked), http://web.archive.org/web/20210922214916/https://bangkok.immigration.go.th/en/90days-report/ ↩ ↩²

29. Immigration Division 1, Thai Immigration Bureau, “Re-entry Permit”, Wayback snapshot 8 August 2024, http://web.archive.org/web/20240808150712/https://bangkok.immigration.go.th/en/re-entry-permit/ ↩ ↩²

30. Immigration Division 1, Thai Immigration Bureau, “Fee”, Wayback snapshot 9 August 2024, http://web.archive.org/web/20240809222744/https://bangkok.immigration.go.th/en/fee_en/ ↩

31. Revenue Department of Thailand, ประมวลรัษฎากร มาตรา 41 (Thai text with links to Por. 161/2566 and Por. 162/2566), https://www.rd.go.th/5937.html (accessed October 2026) ↩ ↩² ↩³

32. Revenue Department of Thailand, “Personal Income Tax” (English summary), last updated 21 March 2024, https://www.rd.go.th/english/6045.html (accessed October 2026; residence wording and outdated rate table) ↩

33. Revenue Department of Thailand, คำสั่งกรมสรรพากร ที่ ป.161/2566 (15 September 2023, as amended by ป.162/2566), https://www.rd.go.th/fileadmin/user_upload/kormor/newlaw/dn161A.pdf (accessed October 2026) ↩ ↩² ↩³ ↩⁴

34. Revenue Department of Thailand, คำสั่งกรมสรรพากร ที่ ป.162/2566 (20 November 2023), https://www.rd.go.th/fileadmin/user_upload/kormor/newlaw/dn162A.pdf (accessed October 2026) ↩ ↩² ↩³ ↩⁴

35. Revenue Department of Thailand, 「อัตราภาษีเงินได้บุคคลธรรมดาสำหรับปีภาษี 2560」 (rates for tax year 2017 onward), https://www.rd.go.th/59670.html (accessed October 2026) ↩

36. Ministry of Finance Japan, “Synthesised Text of the MLI and the Convention between Japan and Thailand for the Avoidance of Double Taxation … signed on April 7, 1990”, Articles 17, 20, 21 (not a source of law; authentic text https://www.mof.go.jp/tax_policy/summary/international/tax_convention/Thailand1990_jp_en.pdf), https://www.mof.go.jp/tax_policy/summary/international/tax_convention/SynthesizedTextforJapan_Thailand_EN.pdf ↩ ↩² ↩³ ↩⁴

37. Ministry of Finance Japan, 「我が国の租税条約等の一覧」 (as of 26 June 2026; Thailand in force 31 August 1990), https://www.mof.go.jp/tax_policy/summary/international/tax_convention/tax_convetion_list_jp.html ↩

38. Japan Pension Service, 「租税条約等締結国一覧（令和７年１月現在）」, https://www.nenkin.go.jp/service/jukyu/tetsuduki/kyotsu/jukyu/kaigaitenshutsu.files/sozei.pdf ↩ ↩²

39. Japan Pension Service, 「年金を受けている方が海外に居住するとき」, updated 5 December 2025, https://www.nenkin.go.jp/service/jukyu/tetsuduki/kyotsu/jukyu/kaigaitenshutsu.html ↩ ↩²

40. Japan Pension Service, 「国別送金通貨一覧 / Currencies for Direct Deposit to Foreign Countries」, https://www.nenkin.go.jp/service/jukyu/tetsuduki/kyotsu/jukyu/kaigaikoza.files/CDDF.pdf ↩

41. National Statistical Office of Thailand, Household Socio-Economic Survey 2024 (การสำรวจภาวะเศรษฐกิจและสังคมของครัวเรือน พ.ศ. 2567), executive summary PDF, https://nso.go.th/nsoweb/storage/survey_detail/2025/20250321102834_75752.pdf (accessed October 2026; regional figures in section 3) ↩ ↩²

42. National Statistical Office of Thailand, “The 2021 Household Socio-economic Survey, Chiang Mai Province”, Table 8.1, https://www.nso.go.th/nsoweb/downloadFile/stat_main_nso/aXtq/file_th ↩

43. World Bank, International Comparison Program 2021, price level index, API https://api.worldbank.org/v2/sources/90/country/JPN;THA;MYS;PHL;PRT;ESP;USA;WLD/series/9020000;1000000;9100000/classification/PX.WL;PPPGlob/time/all/data?format=json ; programme page https://www.worldbank.org/en/programs/icp ↩

44. Japan Customs, 「外国為替相場（税関長公示）」 weekly rates 18 to 24 October 2026, https://www.customs.go.jp/tetsuzuki/kawase/csv/261018-261024.csv ↩

45. Ministry of Foreign Affairs of Japan, 「世界の医療事情 タイ」, page dated 令和7年8月21日, web.archive.org snapshot of 4 September 2026 (live site blocked): https://web.archive.org/web/20260904064239/https://www.mofa.go.jp/mofaj/toko/medi/asia/thailand.html ↩ ↩² ↩³ ↩⁴

46. Ministry of Education, Culture, Sports, Science and Technology (MEXT), 「認定した在外教育施設一覧」 (as of 1 April 2026), https://www.mext.go.jp/content/000352298.pdf (accessed October 2026) ↩

47. Self-published (not official): 泰日協会学校 (Thai-Japanese Association School), 「学校概要・連絡先」, accessed October 2026, https://sites.google.com/tjas.ac.th/annai/gaiyou ↩

48. Self-published (not official): タイ国日本人会 (Japanese Association of Thailand), “タイ国日本人会とは”, “個人会員”, “準会員”, https://jat.or.th/jp/about_jat.php ; https://jat.or.th/jp/general_member.php ; https://jat.or.th/jp/foreign_member.php ↩

49. Consulate-General of Japan in Chiang Mai, リンク page, Wayback capture 12 February 2026: https://web.archive.org/web/20260212061949/https://www.chiangmai.th.emb-japan.go.jp/itpr_ja/00_000013.html ; CLL club (self-published, not official), https://www.cll-thaijp.net/cllclub ; https://www.cll-thaijp.net/history ↩

50. Private accreditor (not official): Joint Commission International, “Find Accredited International Organizations”, web.archive.org snapshot of 7 July 2026, https://www.jointcommission.org/en/about-us/recognizing-excellence/find-accredited-international-organizations ↩

51. Office of the Council of State (English translation hosted by SSO), “Social Security Act, B.E. 2533 (1990)”, Sections 33 and 46, https://www.sso.go.th/wpr/assets/upload/files_storage/sso_th/6aece18d294cfea419d4b4ad946bc368.pdf (accessed October 2026) ↩ ↩²

52. Social Security Office of Thailand, 「มาตรา33」 (registration of insured persons, documents for foreign employees), https://www.sso.go.th/wpr/main/general/%E0%B8%A1%E0%B8%B2%E0%B8%95%E0%B8%A3%E0%B8%B233_singleview_detail_1_190_0/437_437/ (accessed October 2026) ↩ ↩²

53. Social Security Office of Thailand, benefits page “กรณีประสบอันตรายหรือเจ็บป่วย อันมิใช่เนื่องจากการทำงาน” (dated 20 August 2026; wage base 1,650 to 17,500 baht from 1 January 2026), https://www.sso.go.th/wpr/main/service/%E0%B8%81%E0%B8%AD%E0%B8%87%E0%B8%97%E0%B8%B8%E0%B8%99%E0%B8%9B%E0%B8%A3%E0%B8%B0%E0%B8%81%E0%B8%99%E0%B8%AA%E0%B8%B1%E0%B8%87%E0%B8%84%E0%B8%A1_detail_detail_1_125_690/605_605 (accessed October 2026) ↩

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61. Bank of Thailand, Exchange Control Regulation (sections 5.2, 5.3.2, 7), https://www.bot.or.th/en/our-roles/financial-markets/foreign-exchange-regulations/exchange-control-regulation.html ↩

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66. Ministry of Foreign Affairs of Japan, 「在留届」 (ORRnet) and FAQ (Passport Act Article 16; Enforcement Regulation Article 15), https://www.ezairyu.mofa.go.jp/RRnet/index.html ; https://www.ezairyu.mofa.go.jp/RRnet/faq.html (direct fetch blocked; search-verified October 2026) ↩ ↩²

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68. Royal Thai Consulate-General, Osaka, 「ノンイミグラント(OA) 長期滞在ビザ」 (Japanese sheet, September 2025), https://image.mfa.go.th/mfa/0/RzaiZWKBzF/consular/%E3%83%93%E3%82%B6/12.%E3%83%8E%E3%83%B3%E3%82%A4%E3%83%9F%E3%82%B0%E3%83%A9%E3%83%B3%E3%83%88-%28OA%29_%E9%95%B7%E6%9C%9F%E6%BB%9E%E5%9C%A8.pdf ↩ ↩²