Permanent-resident-for-tax test clarified — 5-year non-permanent status

National Tax Agency guidance clarified the threshold at which a foreign resident becomes a "permanent resident for tax purposes" — generally after 5 of the previous 10 years residing in Japan. Permanent-tax-residents are taxed on worldwide income; non-permanent-tax-residents are taxed on Japan-source income plus foreign income remitted to Japan. Material for HSP and long-term Engineer-visa holders.