Japan · tax residency · 2026

How many days make you tax resident in Japan?

Japan does not decide it on one number; the tests that do are below, with the official page.

Next step

How we know

Figures are as National Tax Agency (国税庁) publishes them at nta.go.jp, checked 18 August 2026.

Day threshold: No single day test — see the tests below
Tax year: 1 January – 31 December
Other tests: Three categories. RESIDENT: any individual who has a "JUSHO (domicile)" or owns a "KYOSHO (residence)" continuously for one year or more. NON-PERMANENT RESIDENT: among residents, any individual of non-Japanese nationality who has had a domicile or a residence in Japan for an aggregate period of five years or less within the preceding ten years. NON-RESIDENT: any individual who is not a resident. If a person who owns a residence in Japan leaves with the intent to be absent temporarily and later reenters, they are treated as having resided in Japan throughout the absence; temporary intent is presumed if during the absence (a) the spouse or relatives remain in the household in Japan, (b) the person retains a residence or a hotel room for residential use on return, or (c) personal property for daily use is kept in Japan for use on return.
Worldwide income: Yes — residents are taxed on worldwide income
Special regimes: Non-permanent residents are taxed only on (a) income other than foreign-source income, (b) foreign-source income paid in Japan, and (c) foreign-source income paid abroad and remitted to Japan. The remitted amount counted is, of the amounts remitted from abroad in the year, the excess over the income other than foreign-source income paid abroad in that year. This effectively gives non-Japanese nationals a remittance basis for their first five years of residence in any ten.
Authority: National Tax Agency (国税庁)
Official page: nta.go.jp
Checked: 18 August 2026

Sources are listed further down the page.

How the counting works

From the NTA's 2025 INCOME TAX AND SPECIAL INCOME TAX FOR RECONSTRUCTION GUIDE, section 1-3. "Residents other than non-permanent residents are obligated to pay the income tax etc. for their whole income" — i.e. worldwide income. The NTA also states on its non-resident page: "You are considered as a non-resident in Japan for tax purposes unless you have a domicile or have had a residence continuously for one year or more in Japan." Note the common '183 days' figure does NOT apply to Japanese domestic residence — 183 days appears only in treaty short-stay articles. The tax year is the calendar year: income is assessed "during the year from January 1 to December 31 of that year". A special income tax for reconstruction of 2.1% of income tax applies for 2013 through 2037.

Why the day count is the part you can control

Ties, homes and intentions are argued after the fact; days are a record. That is why the first thing an adviser asks for is a list of the days you were in the country — and why reconstructing it from boarding passes and photos a year later is a bad afternoon. Log each stay as it happens and the tally is simply there, with the dates that produced it. If you are moving to Japan to work remotely, the Japan digital nomad visa page covers the permission side.

Sources

nta.go.jp — official source, checked 2026-08-18
nta.go.jp (official), retrieved 2026-08-18

Questions people ask about Japan tax residency

How many days can you spend in Japan before becoming tax resident?

Japan does not decide residency on a single day count. Three categories. RESIDENT: any individual who has a "JUSHO (domicile)" or owns a "KYOSHO (residence)" continuously for one year or more. NON-PERMANENT RESIDENT: among residents, any individual of non-Japanese nationality who has had a domicile or a residence in Japan for an aggregate period of five years or less within the preceding ten years. NON-RESIDENT: any individual who is not a resident. If a person who owns a residence in Japan leaves with the intent to be absent temporarily and later reenters, they are treated as having resided in Japan throughout the absence; temporary intent is presumed if during the absence (a) the spouse or relatives remain in the household in Japan, (b) the person retains a residence or a hotel room for residential use on return, or (c) personal property for daily use is kept in Japan for use on return. Count your days anyway — they are evidence, and other countries' tests use them.

When is Japan's tax year?

1 January – 31 December. Day counts are measured against that year unless the rule names a different period — here, There is no day-count test. Residence turns on having a JUSHO (domicile) in Japan, or owning a KYOSHO (residence) in Japan continuously for one year or more..

Are residents of Japan taxed on worldwide income?

Yes — once you are tax resident in Japan, worldwide income falls in scope, subject to double-tax treaties. Non-permanent residents are taxed only on (a) income other than foreign-source income, (b) foreign-source income paid in Japan, and (c) foreign-source income paid abroad and remitted to Japan. The remitted amount counted is, of the amounts remitted from abroad in the year, the excess over the income other than foreign-source income paid abroad in that year. This effectively gives non-Japanese nationals a remittance basis for their first five years of residence in any ten.

Is there a special tax regime for people moving to Japan?

Non-permanent residents are taxed only on (a) income other than foreign-source income, (b) foreign-source income paid in Japan, and (c) foreign-source income paid abroad and remitted to Japan. The remitted amount counted is, of the amounts remitted from abroad in the year, the excess over the income other than foreign-source income paid abroad in that year. This effectively gives non-Japanese nationals a remittance basis for their first five years of residence in any ten. Conditions and time limits apply; the official page below is the place to check them.

How does Stretch count tax days for Japan?

Every stay you log feeds the tally: Stretch counts the days you were present against the country's test in the right window, so "how long was I actually there?" is answered before your accountant asks. Tax-day tallies are part of Stretch+; the day counter and the alerts are free forever.

Tax days elsewhere

Japan, the rest of it

Stretch is a tracker, not legal advice, and this is not tax advice. Visa and tax rules change and are applied by the authority, not by an app — every figure here shows its source and the date we checked it. Checked 2026-08-18; confirm on the official page before you apply or file.