Japan belastingresidentieregels: de 183-dagentoets

Japan treats anyone with a domicile or 1+ year of residence as a tax resident. The 183 day rule applies mainly to treaty contexts.

Kalenderjaar (januari tot december). Dit betekent dat je dagentelling elke 1 januari opnieuw begint. Dagen uit het voorgaande jaar tellen niet mee.

Als je 183 dagen overschrijdt, kan Japan je wereldwijde inkomen belasten als belastingresident. De exacte gevolgen hangen af van je persoonlijke situatie, eventuele belastingverdragen en het soort inkomen.

Japan does not lean on a 183 day rule for domestic residency. Instead, you are a resident (a "kyojusha") if you have a "jusho", which is your domicile or the base of your living, in Japan. Failing that, you become resident if you maintain a "kyoshou", a place of abode, in Japan continuously for one year or more. Domicile is presumed where the centre of your life is.

The one year test looks for continuous residence. Short trips abroad usually do not break the chain, but a substantial absence with no Japanese base behind you can reset the count.

Inside Japanese tax residency there is a further split that matters for foreign income. You are a permanent resident if you are a Japanese national, or a non Japanese person who has had a domicile or aggregate residence in Japan exceeding 5 of the past 10 years. Otherwise you are a non permanent resident, taxed on Japanese source income and on foreign income only when it is paid in or remitted to Japan.

Japan does not run a formal expat regime, but the non permanent resident status effectively functions as one. For the first five years of Japanese residency, many newcomers shelter their foreign source income from Japanese tax by simply not remitting it.

Japanese treaties broadly follow the OECD model. The 183 day rule does appear, but in the employment income article, where it splits taxing rights between Japan and a worker's home country.