Moving from Japan to Portugal: D7, D8, Post-NHR Tax & Living

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).

Two national residence visas are the main options for moving from Japan to Portugal without a Portuguese employer or an investment: the D7 for retirees and people living on their own income, or the D8 for remote work. This guide covers both routes, the AIMA residence permit, tax after the end of the Non-Habitual Resident (NHR) regime, and the practical steps as of October 2026.

Overview & Eligibility Framework

The Japanese Community in Portugal in Numbers

MOFA counted 1,017 Japanese nationals living in Portugal on 1 October 2025: 618 long-term residents and 399 permanent residents, up 5.6% in a year (as of October 2026).¹

Routes at a Glance

“D7” and “D8” are informal labels for the residency visa “for retirement purposes, religious purposes or for people living from passive income” and the residency visa for remote professional activity (“digital nomads”).²³

Main routes for residents of Japan (as of October 2026):

	D7 residence visa	D8 residence visa	D8 temporary stay visa	Investment (ARI)
Who it is for	Retirement, religious purposes, passive income2	Remote employees or self-employed people working for entities outside Portugal (Law 23/2007 Article 61-B)4	Same activity, stay under a year (Article 54(1)(i))4	Investors; fund track €500,0005
Money test (2026)	€920/month for the first adult, +50% per adult, +30% per child, net of social security; 12 months’ resources67	Average income over the last 3 months of at least 4 x minimum wage = €3,680/month (derived)89	Same income rule10	€500,000 investment5
Visa validity	4 months, 2 entries2	4 months, 2 entries2	Under 1 year, multiple entries2	No residence visa needed5
What follows	AIMA temporary permit: 2 years, then 3-year renewals4	Same as D74	No residence permit route stated	ARI permit, renewable5
Family	Accompanying-family visa, or reunification after 2 years with exceptions11124	Same as D7	Accompanying family (Article 54(1)(h))4	Exempt from the 2-year wait (Article 98(3)(c))12

Portugal has had a working holiday arrangement with Japan since 2015, with no annual cap; this youth scheme is covered in the working holiday guide.¹³

Entering Portugal Before and After Your Visa

Japanese nationals can visit Portugal without a visa for up to 90 days in any 180-day period across the Schengen area.¹⁴ For entry, a passport must be valid for at least 3 months after the planned departure from the Schengen area and issued within the previous 10 years.¹⁵

Since 10 April 2026 the EU Entry/Exit System (EES) records the fingerprints and facial image of Japanese visitors at Schengen external borders instead of stamping passports; holders of residence permits and national long-stay visas are outside it.¹⁶¹⁷ ETIAS, the future €20 travel authorisation for visa-exempt nationals including Japanese citizens, is not yet in operation and no start date has been announced (as of October 2026).¹⁶¹⁸ Holders of a national long-stay visa or a residence permit will not need ETIAS.¹⁸

A visa-free visit is not a way into residence. Law 23/2007 Article 77(1)(a) requires a valid residence visa (or job-search visa) for a temporary permit, and the “manifestação de interesse” route for applying from inside Portugal was revoked, with the last transitional applications closing on 31 December 2025.¹²⁴

Visa Options: D7 Own-Income Visa vs. D8 Remote Work Visa

D7: Residence Visa for Retirees and People Living on Own Income

The D7 is a residence visa for people with stable income that does not come from work in Portugal. MNE asks retirees for a pension certificate and others for proof of income from property or intellectual or financial assets.¹⁹

The money test follows the minimum monthly wage (RMMG), €920 in 2026 under Decreto-Lei 139/2025.⁸²⁰ The first adult needs 100% of it, each further adult 50% and each child 30%, net of social security deductions, so a couple needs €1,380 a month (derived, as of October 2026).⁶ The Tokyo checklist also asks for proof of financial resources for at least 12 months under Ordinance 1563/2007 Article 2(2), which for a single applicant works out at €11,040 (derived).⁷

The Tokyo visa page still quotes the 2025 wage of €870 (as of October 2026), so confirm which figure the embassy applies.³ Whether a Japanese pension clears the floor depends on your own figures; the retirement guide compares Kosei Nenkin (厚生年金) averages with it.

The Tokyo embassy’s D7 checklist (dated 3 July 2025) asks for a visa form, photos, a passport valid 3 months beyond the stay, travel insurance covering medical expenses and repatriation, and an apostilled police certificate issued less than 90 days before filing (as of October 2026).⁷ Pensioners add a “Document proving the amount of the pension” and a “Document proving the guarantee of receipt or availability of other income in national territory”; own-income applicants prove the source and amount of their income and its availability in Portugal.⁷

The checklist does not list a NIF, a Portuguese bank account or proof of accommodation as separate items.⁷ Its note that means of support “can be reduced by half” when accommodation is secured sits with the religious-purposes items, so confirm with the embassy before relying on it.⁷

D8: Remote Work Visa (Residence or Temporary Stay)

The D8 has two forms: a residence visa under Law 23/2007 Article 61-B for people working remotely for employers or clients based outside Portugal, and a temporary-stay visa for stays of under a year.⁴ Both require average monthly income over the last 3 months of at least four times the RMMG, €3,680 in 2026 (derived, as of October 2026).¹⁰⁸⁹ Remote-work tax, including invoicing Japanese clients, is covered in the digital nomad visa guide.

The Tokyo D8 residence checklist adds an employment contract or employer declaration (or service contracts for the self-employed), proof of the 3-month average income and a “Tax residence certificate”, but no 12-month resources line.⁹

The MNE and Tokyo checklists list no D8 savings requirement and no D8-specific family increment.¹⁹⁹ Law 23/2007 sets no special permit length for remote workers, so the general rule applies: a 2-year temporary permit, then 3-year renewals (derived from Article 75(1)).⁴

Applying from Japan: The Portuguese Consular Post

Residence visas for residents of Japan are filed in person at the Consular Section of the Embassy of Portugal in Tokyo, after booking a slot on the MNE E-Visa platform.³²¹ Postal and proxy applications are not accepted, and the embassy names no external visa service provider.³²¹ You must hold Japanese nationality or reside legally in Japan with a status valid at least 1 month beyond your planned return.³

File between 6 months and at least 15 days before departure. Residence visas are decided within up to 60 days and temporary-stay visas usually within 30 days of a complete file (as of October 2026).³⁴

National visas are free for Japanese nationals; other nationalities pay €110, collected in yen in cash at a monthly consular rate (as of October 2026).²² Family reunification visas are free for every nationality.²²

Documents must be in Portuguese or English, with foreign public documents apostilled or legalised as needed.³ A Japanese police certificate must be apostilled and handed over in its sealed envelope, and a minor travelling without both parents also needs their authorisation and an apostilled koseki (戸籍) with Portuguese translation.³ Japan and Portugal are both Apostille Convention parties, and the embassy issues visas only: permits are AIMA’s.³²³

Other Routes in One Line Each

• Investment residence (ARI): only the €500,000 fund track remains; the real estate and capital-transfer tracks closed on 7 October 2023 (as of October 2026). See the golden visa guide.⁵²⁴
• Qualified job-search visa: after Law 61/2025, for people with specialised technical skills, 120 days and one entry.³¹²

After Arrival: The AIMA Residence Permit, Renewals and Family

From Residence Visa to Residence Permit

Apply to AIMA (Agência para a Integração, Migrações e Asilo), SEF’s successor since 29 October 2023, while your 4-month residence visa is still valid (Law 23/2007 Article 58(2)).²⁴²⁵

Article 77(1) of Law 23/2007 sets cumulative conditions, including a valid residence visa, means of subsistence, accommodation, social security registration where applicable and no conviction for a crime punishable by more than 1 year in prison.⁴

A temporary permit is valid for 2 years from issue and renewable for successive 3-year periods (Article 75(1)).⁴ Request renewal no later than 30 days before expiry; renewal requires means, accommodation and compliance with tax and social security obligations (Article 78, current to Law 62/2026).⁴

AIMA charges fees under Portaria 307/2023, for example €133.00 for analysing an application and €114.30 for granting or renewing a temporary permit; the table does not say which lines apply to a first D7 or D8 permit, and waiting times vary (as of October 2026).²⁶

Long absences can cost you the permit. A temporary permit may be cancelled after an unjustified absence of 6 consecutive months, or 8 non-consecutive months, during its validity (Article 85(2)).⁴ Professional or business activity abroad can justify a longer absence, which should normally be notified to AIMA before you leave.⁴

Family Members and Law 61/2025

Law 61/2025 (in force 23 October 2025) makes family reunification available only after the sponsor has held a valid residence permit for 2 years (Article 98(1), as of October 2026).¹²⁴ A spouse or partner who lived with the permit holder for at least 18 months immediately before entry waits 15 months instead (Article 98(2)).¹²⁴

Article 98(3) exempts three groups from the wait: dependent minor or incapable children; a spouse or partner who is a co-parent or adopter of such a child; and the families of holders of Article 90 (teaching, highly qualified or cultural activity), Article 90-A (ARI) or Article 121-A (EU Blue Card) permits.¹² The Minister may waive or shorten the period in duly justified exceptional cases, and AIMA has 9 months to decide.¹²

Once AIMA approves reunification, the family member must apply for the reunification visa within 90 days or the decision lapses.²⁷

Family members can instead apply for an accompanying-family residence visa together with the main applicant (Article 58(5)).⁴ The Tokyo checklist covers spouses, partners, dependent minor children and some other dependants, with resources for the family for the stay or 12 months, whichever is shorter.¹¹ How AIMA applies the amended Article 98 wait to family members who entered this way was not confirmed, so check with AIMA or the consular post.

Permanent Residence and Citizenship

After 5 years of temporary residence you may apply for a permanent permit (Article 80(1)).⁴ Conditions include means, accommodation, no prison sentence over 1 year in the last 5 years, and knowledge of basic Portuguese (“conhecimento do português básico”).⁴

Citizenship now needs 10 years of legal residence for Japanese nationals under Organic Law 1/2026, in force since 19 May 2026, plus a test or certificate of Portuguese language, culture and history (as of October 2026).²⁸²⁹ Applications pending on 19 May 2026 follow the old rules.²⁸

A Japanese national who voluntarily acquires Portuguese nationality loses Japanese nationality (Nationality Act Article 11(1)).³⁰ The dual nationality guide explains the rules for children.

Financial Groundwork: NIF, Bank Account and Proving Income

The NIF (Tax Number) and Fiscal Representatives

The Número de Identificação Fiscal (NIF) is Portugal’s tax number, needed for leases, bank accounts and SNS registration. Non-residents can request one online only through a legal representative, or in person at a tax office (Serviço de Finanças) or Loja do Cidadão by appointment, with a passport (“including a valid entry visa if you arrive from a third country”) and proof of foreign address.³¹

A non-resident with a tax relationship in Portugal may have to appoint a tax representative, or sign up for an electronic notification channel, within 15 days.³² AT’s examples include owning a vehicle or property, or working in Portugal as an employee or self-employed.³²

The NIF stays the same when you become resident, but you must ask AT to change your address and tax status once you meet the residence conditions.³¹ Law 23/2007 Article 58(6) also provides for a pre-authorisation issued with the residence visa that provisionally assigns tax, social security and SNS numbers; whether the Tokyo post issues it in practice was not confirmed.⁴

Opening a Portuguese Bank Account

Banco de Portugal lists what banks collect from individuals: ID such as a passport or residence permit, a tax number “or the equivalent number issued by a foreign authority”, address, and profession and employer where they exist.³³ Having no profession should not be a reason to refuse an account, but banks may ask for more.³³ Keeping Japanese accounts and sending money from Japan have their own guides.

Proving Regular Income from Japan

The Japan Pension Service (JPS) pays pensions to Portugal in euro (as of October 2026).³⁴ For the D7, the pension amount and its availability in Portugal must be documented in Portuguese or English, apostilled or legalised where needed.³⁷ Overseas pension payment is covered in the guide to receiving a Japanese pension abroad.

The Tax Landscape: NHR’s End, IFICI and Your Japanese Pension

What Happened to NHR and the 10% Pension Rate

Lei 2/2020 introduced a 10% rate on net foreign pension income for NHR residents under the 2020 rules (CIRS Article 72(12) in that wording).³⁵ NHR was revoked from 1 January 2024 and replaced by IFICI; it continues only for people already registered and limited late registrations tied to pre-2024 links (Law 82/2023 Article 236).³⁶ A new resident in 2026 cannot plan around NHR or a 10% pension rate.³⁶

IFICI (“NHR 2.0”): Who Qualifies and What It Covers

IFICI (Incentivo Fiscal à Investigação Científica e Inovação, EBF Article 58-A) gives a 20% rate on net employment and self-employment income obtained in Portugal from eligible activities for 10 years, and foreign income in categories A, B, E, F and G is generally exempt.³⁷ Pensions (category H) are not on that list.³⁷ Former NHR beneficiaries are excluded, and you must not have been resident in Portugal in any of the previous 5 years.³⁷

Eligibility pairs a qualifying job with a qualifying entity, such as research bodies, highly qualified roles at companies with Portuguese investment support or high export shares, or certified startups (Portaria 352/2024/1).³⁷ Registration on Portal das Finanças is due by 15 January of the year after you become resident.³⁷

A D7 pensioner therefore gains nothing from IFICI. A D8 worker for Japanese companies qualifies only if the activity and entity meet the listed conditions, which refer to Portuguese regimes (derived).³⁷

Tax Residence and Ordinary IRS

You are tax resident under CIRS Article 16(1) if you spend more than 183 days in Portugal in any 12-month period beginning or ending in the year, or if you have a home there in conditions suggesting you intend to keep it as your habitual residence.³⁸ Residents are taxed on worldwide income, and pensions fall in category H.³⁸

IRS rates are progressive. Article 68(1) brackets in the wording of Lei 73-A/2025 (as of October 2026):³⁹

Taxable income (€ per year)	Marginal rate
Up to 8,342	12.50%
8,342 to 12,587	15.70%
12,587 to 17,838	21.20%
17,838 to 23,089	24.10%
23,089 to 29,397	31.10%
29,397 to 43,090	34.90%
43,090 to 46,566	43.10%
46,566 to 86,634	44.60%
Over 86,634	48.00%

Pensions get a specific deduction under CIRS Article 53(1) of up to 8.54 times the social support index (IAS), about €4,587 per pensioner in 2026 (derived from IAS €537.13, as of October 2026).⁴⁰⁴¹ A Portuguese residence permit does not by itself end Japanese tax residence; the Japan tax residency guide explains that test.

The Japan-Portugal Tax Convention and Japanese Withholding

The Japan-Portugal tax convention has been in force since 28 July 2013.⁴² Under Article 17, pensions and similar remuneration paid to a resident of one country are taxable only in that country, subject to Article 18(2).⁴³ Government service pensions under Article 18(2) stay taxable in Japan unless the recipient is a resident and national of Portugal.⁴³

JPS lists Portugal among the treaty partners whose treaty exempts a Japanese public pension paid to a resident there from Japanese withholding, which requires filing the treaty relief form (Sozei Joyaku ni kansuru Todokedesho 租税条約に関する届出書).⁴⁴⁴⁵ The pension abroad guide explains the filing.

Salaries follow Article 14: employment income is taxable in the country of residence unless the work is done in the other country.⁴³ A D8 resident working physically in Portugal for a Japanese employer is therefore taxable in Portugal on that salary (derived), and Article 22 gives each country a capped credit for tax paid to the other.⁴³

Japan-Side Tax Before You Leave

Japan-side steps have their own guides: resident tax (Juminzei 住民税), a tax representative (Nohzei Kanrinin 納税管理人), the exit tax at ¥100 million of covered assets, and Japanese accounts.

Social Security Without a Japan-Portugal Agreement

What the Missing Agreement Means

Portugal is not among the 24 countries with a social security agreement in force with Japan (as of October 2026).⁴⁶ Assignees cannot get a certificate of coverage and may owe contributions in both countries, and Japanese and Portuguese periods cannot be added together.⁴⁶ Foreign nationals may still consider the lump-sum withdrawal (Dattai Ichijikin 脱退一時金), and Japanese citizens voluntary National Pension, each covered in its own guide.

Portuguese Contributions for Remote Workers and Freelancers

Self-employed residents pay 21.4% social security on a monthly base of one third of quarterly relevant income, where relevant income is 70% of service income, with quarterly declarations and a minimum contribution of €20 (as of October 2026).⁴⁷ First-time independent workers are enrolled only from the first day of the 12th month after they start.⁴⁷

Pensioners of national or foreign schemes are exempt from independent-worker contributions where the activity is compatible with the pension.⁴⁷ The exclusion form for people covered abroad applies only to temporary activity in Portugal, which a D8 resident is not (derived).⁴⁷

How Portuguese social security treats residents employed by a foreign employer with no Portuguese establishment was not confirmed for this guide; ask the Instituto da Segurança Social, because compliance is a condition for permit renewal (Article 78).⁴

Healthcare in Portugal: SNS Registration and Private Insurance

The SNS and the Número de Utente

The Lei de Bases da Saúde (Base 21) includes foreign residents among SNS beneficiaries.⁴⁸ To get a full record in the national user register (RNU) and a número de utente, ACSS asks a foreign resident for identification, a NIF, a residence authorisation and a full Portuguese address (as of October 2026).⁴⁹ The current rules sit in Despacho 14830/2024 and Despacho 40/2025, both amended by Despacho 3118/2026.⁴⁹

There are no provisional numbers. A record without complete information becomes “incompleto” after 180 days, and people with records in progress or incomplete pay for SNS care themselves (as of October 2026).⁴⁹ Minors need neither a NIF nor a residence document.⁴⁹

User charges (taxas moderadoras) were largely abolished by Decreto-Lei 37/2022; they remain only in emergency departments without an SNS referral or admission.⁵⁰

Private Hospitals, Deposits and Language

MOFA lists no Japanese-speaking doctors in Portugal and warns that private hospitals may ask for about €500 at the emergency department, that costs are often higher than in Japan, and that adequate travel insurance is advisable (as of October 2026).⁵¹ Insurance products for long stays and for retirees have their own guides.

Housing and Regional Living: Lisbon, Porto, the Silver Coast and the Algarve

Renting: Contracts, Deposits and Registration

Urban leases must be in writing (Código Civil Article 1069(1)).⁵² Advance rent is capped at 2 months by written agreement, and a deposit or other guarantee may cover up to 2 months’ rent (Article 1076).⁵²

Fixed terms run from 1 to 30 years, except for non-permanent housing such as professional, study or tourist stays (Article 1095(2)).⁵²

The landlord must communicate the lease to AT (stamp duty form Modelo 2) by the end of the month after it starts.⁵³

What Official Statistics Say About Rents and Household Spending

INE reports a national median rent of €10.17 per m² for new leases in the second quarter of 2026, up 10.2% year on year (as of October 2026).⁵⁴ These are local medians, not budgets for newcomers.

INE median rents, new leases (€ per m², as of October 2026):⁵⁴

Area	Q2 2026 median, new leases	12 months to June 2026, new leases
Portugal	10.17	9.76
Lisboa (municipality)	17.79	17.43
Porto (municipality)	14.66	14.48
Coimbra (municipality)	9.77	9.44
Leiria (municipality)	8.26	7.97
Caldas da Rainha (municipality)	Not published quarterly	8.42
Algarve (NUTS III region)	11.56	10.96
Faro (municipality)	Not published quarterly	10.29

INE’s household budget survey for 2022/2023 puts average household spending at €23,900 a year nationally and €24,432 in the Algarve.⁵⁵ Price levels, pension budgets and currency risk are covered in the retirement guide.

Regions in Brief

Lisbon is the capital and home to the Embassy of Japan.⁵¹ Porto, in the north, had 7,757 new leases in the 12 months to June 2026, second only to Lisbon’s 17,575, while the Silver Coast (including Leiria and Caldas da Rainha) and the Algarve around Faro show lower median rents (as of October 2026).⁵⁴

MEXT’s list of certified overseas educational institutions includes none in Portugal, so there is no full-time Japanese school.⁵⁶ Schooling and supplementary schools (hoshuko 補習授業校) have their own guides.

Driving permits, pets and shipping have their own guides.

Step-by-Step Administrative Procedure & Timeline

Timeline Table: T-12 Months to Arrival

The flow below is illustrative; official processing times vary.

flowchart TD
    A["Choose route: D7 or D8; check your own income against the 2026 test"] --> B["Get a NIF: in person or through a representative"]
    B --> C["Order police certificate (under 90 days old at filing)"]
    C --> D["Book E-Visa slot; file in person at the Embassy of Portugal, Tokyo"]
    D --> E["Decision: up to 60 days for residence visas"]
    E --> F["Enter Portugal within the 4-month visa validity"]
    F --> G["Apply to AIMA for the residence permit"]
    G --> H["Update NIF address and tax status with AT"]
    H --> I["Register with the SNS (NIF, residence permit, address)"]

When	Portugal side	Japan side
T-12 to T-9 months	Choose D7 or D8; check the money test and 12-month resources (D7); check IFICI only if your job and employer could qualify6737	Foreign residents: check re-entry and permanent residence rules
T-9 to T-6 months	NIF; tax representative or e-notification if a tax relationship arises; optional bank account; gather pension or income evidence in Portuguese or English323133	Request documents that need apostille
T-6 months to T-15 days	Book and file the visa in Tokyo; police certificate under 90 days old; travel insurance37	Shipping, pets and driving permit
Final month	Arrange first accommodation	Moving-out notice, health insurance exit, pension address and treaty relief form, tax representative, My Number card, exit tax check
Within 4 months of arrival	AIMA permit application; NIF address change; SNS registration; lease communicated to AT by the landlord4314953	Overseas residence registration (Zairyu Todoke 在留届) for stays of 3 months or more

Japanese Citizens vs. Foreign Residents: Critical Distinctions

Portugal’s visa conditions are mostly the same for both groups; the differences lie in fees, entry and the Japan side.

Issue	Japanese citizens	Foreign residents of Japan
Short visits	Visa-free, 90 days in 18014	Depends on nationality
Visa filing in Tokyo	Allowed3	Allowed with a Japanese status valid 1 month beyond return3
National visa fee (as of October 2026)	Free22	€11022
Police certificate	Japan	Country of nationality or of residence for over a year197
Japanese pension	Voluntary National Pension possible46	Lump-sum withdrawal possible46
Returning to Japan	Always possible	Status may lapse without a re-entry permit
Portuguese citizenship	Costs Japanese nationality (Nationality Act Article 11(1))30	Depends on own country’s law

EU, EEA and Swiss nationals in Japan use free movement instead, registering with the Câmara Municipal for stays over 3 months.⁵⁷ Brazilians and other Portuguese-speaking (CPLP) nationals have a CPLP permit route (Article 87-A) and a 7-year naturalisation period.⁴²⁸

Foreign permanent residents of Japan should check whether their status survives the move; the departure rules guide covers re-entry permits. Japanese nationals can turn to the Embassy of Japan in Lisbon.⁵¹

Common Pitfalls & Regulatory Compliance Risks

• Planning around NHR or a 10% pension rate. Fix: budget at ordinary IRS rates.³⁶³⁵
• Expecting the family to join automatically. Fix: plan around the 2-year wait or the accompanying-family visa.¹²⁴
• Treating a visa-free stay as a route to residence. Fix: get a residence visa first.⁴
• Letting the 4-month visa lapse before applying to AIMA. Fix: apply within its validity.⁴
• Ignoring the NIF representative rule. Fix: appoint one or adopt electronic notifications.³²
• Forgetting there is no social security agreement. Fix: budget for Portuguese contributions.⁴⁶⁴⁷
• Skipping the treaty relief form, or assuming Portugal will not tax the pension. Fix: file with JPS and declare the pension in Portugal.³⁸⁴³⁴⁴
• Naturalising without checking the nationality cost. Fix: Japanese nationals lose Japanese nationality on voluntary acquisition.³⁰

See also

Pension and social security

• Receiving Your Japanese Pension Overseas: Expat & Retiree Guide: overseas payment of a Japanese pension and the treaty relief form for pensioners resident abroad.
• Senior Healthcare & Medical Insurance Abroad After Leaving Japan: planning medical cover for retirees outside Japan.

Japan exit procedures

• Moving-Out Notification (Tenshutsu-todoke) When Leaving Japan: the city hall filing in your final month before leaving for Portugal.
• How to Appoint a Japanese Tax Representative (Nohzei Kanrinin): the Japan-side agent for tax matters after departure.
• Leaving Japan: Japanese Citizens vs. Foreign Permanent Residents: re-entry permits and other rules that differ for foreign residents of Japan.

Destination guides: Europe

• Moving from Japan to Spain: Digital Nomad, Non-Lucrative & Tax: the comparable remote-work and own-income visa routes in Spain.

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 (PDF), https://www.mofa.go.jp/mofaj/files/100957047.pdf (archived copy http://web.archive.org/web/20260421192127id_/https://www.mofa.go.jp/mofaj/files/100957047.pdf) ↩

2. Ministério dos Negócios Estrangeiros, Vistos portal, “Type of visa” (national visas, general information), accessed October 2026, https://vistos.mne.gov.pt/en/national-visas/general-information/type-of-visa ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶

3. Embassy of Portugal in Tokyo (MNE), visa page, Japanese version 「ビザ（査証）」 https://toquio.embaixadaportugal.mne.gov.pt/ja/領事関連業務/ビザ-査証 and English version https://toquio.embaixadaportugal.mne.gov.pt/en/consular-affairs/visas, accessed 18 October 2026 ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹² ↩¹³ ↩¹⁴

4. Procuradoria-Geral Regional de Lisboa (Ministério Público), consolidated Lei n.º 23/2007, de 4 de julho, 20th version (after Lei n.º 62/2026, de 10 de setembro), Articles 52, 54, 57-A, 58, 61-B, 75 to 81, 85, 87-A, 90, 98, 121-A, https://www.pgdlisboa.pt/leis/lei_mostra_articulado.php?nid=920&tabela=leis (unofficial consolidation by a public body; primary texts in Diário da República) ↩ ↩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

5. AIMA, “Autorização de Residência para Investimento – Art. 90.º-A”, accessed October 2026, https://aima.gov.pt/pt/viver/autorizacao-de-residencia-para-investimento-art-90-o-a ↩ ↩² ↩³ ↩⁴ ↩⁵

6. Ministério dos Negócios Estrangeiros, Vistos portal, “Means of subsistence” (2026 figure €920; increments; net of social security), accessed October 2026, https://vistos.mne.gov.pt/en/national-visas/necessary-documentation/means-of-subsistence ↩ ↩² ↩³

7. Embassy of Portugal in Tokyo, checklist “Residency visa for establishment of residence for pensioners, religious purposes or people living on their own income” (dated 03.07.2025), https://toquio.embaixadaportugal.mne.gov.pt/files/vistos/checklists/en/residencia/residency_visa_for_establishment_of_residence_for_pensioners_religious_purposes_or_people_living_on_their_own_income.pdf ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰

8. Direção-Geral do Emprego e das Relações de Trabalho (DGERT), “Retribuição mínima mensal garantida para 2026”, accessed October 2026, https://www.dgert.gov.pt/retribuicao-minima-mensal-garantida-para-2026 ↩ ↩² ↩³

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