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FAQs - 2. Taxation-related matters

2-6 Please tell us more about the differences between residents and non-residents.

Under construction

Residents are individuals that either have an address within Japan, or have had a domicile in Japan continuously for a year or more. Non-residents are individuals who are not residents.

Residents are further classified into permanent and non-permanent residents, depending on their length of residence in Japan and their intensions toward permanent residence in Japan.

Non-permanent residents are those residents who do not possess Japanese citizenship, and whose total period of possession of an address or domicile in Japan is 5years or less within the past 10 years. Permanent residents are those residents who are not non-permanent residents.

The range of income taxation differs among non-residents, permanent residents, and non-permanent residents, as indicated by the following tables.


(*1)Domestic source income is income that occurs within Japan (regardless whether it is paid within Japan or not.)
(*2)Foreign source income is income other than income withheld at source (in Japan)

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