Residency status for Japanese income tax

Non-resident, Non-Permanent Resident, Permanent Resident, and Departing — with the 5-of-10-years test explained.

Japan taxes individuals differently depending on their residency status (居住形態). There are three statuses plus a practical "departing" path, and each has a different tax base.

Non-resident (非居住者)

No domicile in Japan and not present for more than 1 year. Usually taxed only on Japan-source income, often via withholding, though some cases still require a return.

Non-Permanent Resident (NPR / 非永住者)

A resident who is not a Japanese national and has had a domicile or residence in Japan for no more than 5 years in aggregate during the past 10 years. NPRs are taxed on Japan-source income and on foreign-source income only to the extent it is remitted to Japan.

Permanent Resident (PR / 永住者)

Anyone who has had a domicile in Japan for more than 5 of the last 10 years, plus all Japanese nationals. PRs are taxed on worldwide income. This is a tax concept, not the immigration visa category.

Departing

If you leave Japan mid-year, either file before departure for the Jan 1 to departure-date period or appoint a 納税管理人 and file later in the standard window.

Practical implications

Status	Base	Key forms
Non-resident	JP-source only	Form H, 納税管理人届出書
NPR	JP + remitted foreign	Main return (01)
PR	Worldwide	Main return (01), 外国税額控除 schedule
Departing	Year-partial or proxy filing	納税管理人 forms