Does time on a student visa count towards the 10-year residency rule for gift/inheritance tax in Japan?

Hi everyone,

I have a question about Japan's gift and inheritance tax rules. I understand that to be classified as a "permanent resident for tax purposes," you need to have lived in Japan for at least 10 out of the last 15 years. However, I'm wondering if the years spent on a student visa count towards this 10-year requirement.

For context, I've lived in Japan for 5 years as a student and then 5 years on a working visa. Would my time as a student be counted towards the 10 years, or is it excluded from this calculation? If anyone has gone through a similar situation or has expertise in Japanese tax law, I'd really appreciate your insights!

Thanks in advance!