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Dated updates to visa, tax, residency, citizenship, housing, and labour policy across every country tracked. Every entry cites its primary source and the date we last verified it.

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Category All categoriesVisa & immigrationResidencyCitizenshipTaxationLabourHousingHealthcareOther
In force 1 Apr 2024
In force Taxation

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.

Who it affects: Long-term foreign residents and Highly Skilled Professionals approaching their 5-year-of-residence anniversary.

Ministry of Foreign Affairs of Japan ↗ · METI — Ministry of Economy, Trade and Industry ↗ · verified 2026-04-19