When is a returning Japanese citizen considered a resident?

At what time, or under what circumstance, does one have to declare international earnings in Japan?

I presume that this happens when you become a permanent resident of Japan.

Take for example my wife, who is a Japanese citizen. She left Japan, became a non-resident citizen and lived outside Japan for 20+ years. She has now returned. At what point does she become a “resident”? Is it the simple act of registering the juuminhyou?

by akimahen

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