{
  "publisher": {
    "name": "Provedays",
    "url": "https://provedays.com"
  },
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Provedays — provedays.com",
  "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.",
  "documentation": "https://provedays.com/methodology/",
  "rule_id": "jp.tax.non_permanent",
  "versions": [
    {
      "rule_id": "jp.tax.non_permanent",
      "version": "2026.1",
      "jurisdiction": "JP",
      "title": "Japan non-permanent resident status — ADVISORY",
      "summary": "Income Tax Act art. 2(1)(iv): a resident who does not have Japanese nationality and whose periods of domicile or residence in Japan total 5 years or less within the past 10 years is a NON-PERMANENT resident — taxed on Japan-source income plus foreign income paid in or remitted to Japan, not worldwide. Residence itself (art. 2(1)(iii)) is domicile or a continuous residence of one year or more, not a day count. This counter reads your Japan residence history year by year; the statute measures periods, so partial years approximate.",
      "evaluator": "composite_conditional",
      "determinative": false,
      "official_source_url": "https://laws.e-gov.go.jp/law/340AC0000000033",
      "last_verified": "2026-09-01",
      "effective_from": "2017-01-01",
      "effective_to": null,
      "disclaimer_level": "advisory",
      "convention": {
        "part_day_counts": true
      },
      "params": {
        "reference_period": {
          "type": "calendar_year"
        }
      },
      "logic": {
        "all": [
          {
            "residence_status": {
              "jurisdiction": "JP",
              "predicate": "resident",
              "include_current": true,
              "window_years": 1,
              "quantifier": "all"
            }
          },
          {
            "residence_status": {
              "jurisdiction": "JP",
              "predicate": "resident",
              "include_current": true,
              "window_years": 10,
              "quantifier": "count",
              "op": "<=",
              "value": 5
            }
          },
          {
            "not": {
              "attestation": "jp.non_permanent.japanese_national"
            }
          }
        ]
      },
      "attestation_defs": [
        {
          "key": "jp.non_permanent.japanese_national",
          "question": "Do you hold Japanese nationality?",
          "why_we_ask": "Non-permanent resident status exists only for residents WITHOUT Japanese nationality (art. 2(1)(iv)).",
          "type": "bool",
          "scope": "once"
        }
      ],
      "notifications": [],
      "notes": [
        "Read via the publisher's own API (laws.e-gov.go.jp) on 1 September 2026. Art. 2(1)(iii) 居住者: '国内に住所を有し、又は現在まで引き続いて一年以上居所を有する個人' — domicile, or a residence continuing one year or more to the present. Art. 2(1)(iv) 非永住者: '居住者のうち、日本の国籍を有しておらず、かつ、過去十年以内において国内に住所又は居所を有していた期間の合計が五年以下である個人'.",
        "The statute counts PERIODS (months and days of domicile/residence within the past ten years), not tax years — this counter's year granularity is an approximation, hence advisory. Mark a year resident in your Japan history if you held domicile or residence for it.",
        "Two accumulation modes in one jurisdiction: the resident test is CONTINUOUS (one year), the non-permanent test is AGGREGATE (five of ten)."
      ]
    }
  ]
}