Calculation of Non-Permanent Resident Period Under Japanese Tax Law

Hi, my name is Taisei Koshida, and I am a certified public accountant and tax accountant.

I aim to assist non-Japanese business owners who need help with reading or writing in Japanese. If you find the Japanese tax return system challenging, I can help you with your tax filings.

If you are unclear about the calculation of the non-permanent resident period in Japan, you might find this blog helpful.

The definition of a non-permanent resident under Japanese tax law is an individual who, among residents, does not possess Japanese nationality and whose duration of domicile or residency in Japan has not exceeded five years within the last ten years.

The Starting Date for Calculating The Period of Residence

This is the day following entry into Japan.

The Calculation of “Within The Last Ten Years”

This refers to the period from the day before the date that is ten years prior to the judgement date, up until the day before the judgement date.

The Calculation of The Period of Having A Domicile or Residency In Japan

This is calculated based on the calendar; periods of less than a month are counted in days.

Additionally, in cases of multiple entries and exits, the years, months, and days are summed up individually. Thirty days are counted as one month, and twelve months are counted as one year.

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