Lived in Japan from 2013 to 2018 on a working visa. Away from 2019 to 2022 with cancelled resident status. Will be coming back again in March of 2023 on a new working visa. Will I be considered a permanent tax resident or non-permanent tax resident?
The calculation is done in a daily basis. So it depends on the date you arrived in 2013 and the date you left 2018.
But let’s just assume you first arrived March 1st 2013, and left March 1st 2018, and you will be retuning again March 1st 2023 then in the last aggregated 10 years you would have been a tax resident of Japan for 5 years or more. So you’d be a “permanent tax resident”.
Where is if say you arrived March 1st 2013, but left January 31st 2018. And you were arriving back March 1st 2023. Then you’d have ~2 months (edit: ~1 month) as a “Non-permanent resident for tax purposes” status.
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It’s based on the aggregated last 10 years.
The calculation is done in a daily basis. So it depends on the date you arrived in 2013 and the date you left 2018.
But let’s just assume you first arrived March 1st 2013, and left March 1st 2018, and you will be retuning again March 1st 2023 then in the last aggregated 10 years you would have been a tax resident of Japan for 5 years or more. So you’d be a “permanent tax resident”.
Where is if say you arrived March 1st 2013, but left January 31st 2018. And you were arriving back March 1st 2023. Then you’d have ~2 months (edit: ~1 month) as a “Non-permanent resident for tax purposes” status.