JP · Taxes
Taxes and tax residence: Japan
For Japan's National Tax Agency, a resident is someone with a domicile in Japan or who lives in the country continuously for one year or more. With a six-month status, no extension and no residence card, you generally remain a non-resident, and a non-resident is only taxed on Japanese-source income. If you keep a home, family or your belongings in Japan between stays, the analysis changes.
Tokyo · Kyoto · Fukuoka
General guidance · not legal or tax advice
General information based on cited official sources, to help you get oriented and prepare questions. It does not replace the competent authority or a professional: confirm requirements and amounts at the source before applying.
2026 tax edition. Check obligations and benefits for your year, profile and income categories.
Six months do not make you tax resident
For Japan's National Tax Agency, a resident is someone with a domicile in Japan or who lives in the country continuously for one year or more. With a six-month status, no extension and no residence card, you generally remain a non-resident, and a non-resident is only taxed on Japanese-source income. If you keep a home, family or your belongings in Japan between stays, the analysis changes.
Work done in Japan and the tax treaty
Pay for work physically done in Japan can be treated as Japanese-source income. That is why the status requires the nationality of a treaty country: according to Immigration, that pay is exempt if you meet the treaty conditions, which in most cases include staying no more than 183 days in the tax year or in any 12 months and not being paid by an employer resident in Japan. The conditions vary by treaty and depend on whether you are employed or self-employed: check them with an adviser, together with what you report in your country of residence.
Prepare your tax consultation
Gather stay dates, previous residence, contract, clients and income by category. Ask about treaty, registration, returns, VAT and contributions for your profile, and deadlines for the relevant year. Special benefits require confirming conditions and application.
Things to keep in mind
These points vary with your situation, your home country or the consulate. They are worth confirming with the official source before you take the next step.
- Which article of the treaty between Japan and your country applies to you (employment or self-employment) and how days are counted.
- How you report the income from your months in Japan in your country of residence.
Talk to a professional
Tax advisers and gestorías
Tax residence and paperwork with a professional.
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Sources and scope
- National Tax Agency of Japan · Income Tax Guide for Foreigners 2025, capítulo 1
1-3: residentes, residentes no permanentes, no residentes y alcance de la renta gravable · Sources consulted: 11 October 2026
Dates record editorial consultation, not professional approval. Consular, nationality and profile conditions are checked separately.