Akita

Japan taxes residents on worldwide income, but a foreigner who has lived there 5 years or less in the last 10 is a non-permanent resident: foreign investment income is taxed only if paid in Japan or remitted. Pay for work done while in Japan is always taxed, at 5%–45% national tax plus a 2.1% surtax and 10% inhabitant tax. Listed share gains and dividends pay 20.315%. Digital nomad visa holders (6 months) are usually non-residents.

• Remote work income

  Salary from a foreign employer or fees from foreign clients

  Taxed

  5%–45% progressive national income tax plus 2.1% reconstruction surtax, plus 10% inhabitant tax

• Investments and pensions

  Dividends, interest, gains, rent and pensions from abroad

  Taxed if brought in

  20.315% on listed share gains and listed dividends; foreign deposit interest, rent and pensions at 5%–45% plus 2.1% surtax and 10% inhabitant tax

• Wealth

  Net wealth and inheritance

  No wealth tax

  Inheritance tax applies

Tax resident after

home or ties test

Top income tax rate

55.95%

• Non-permanent resident (hi-eijūsha) status5 years

  Foreign-source income paid and kept abroad is not taxed; it is taxed only to the extent it is paid in Japan or remitted to Japan, and any money brought in from abroad counts as a remittance. Pay for work done in Japan is taxed in full regardless, and gains on securities bought during non-permanent residence are taxed even if kept abroad. After 5 years in 10, worldwide income is taxed at up to 55.945%.

  Who qualifies: Any foreign national who is resident in Japan and whose total time with a domicile or residence in Japan in the past 10 years is 5 years or less. It applies automatically; there is nothing to apply for.

• Temporary resident (ichiji kyojūsha) rule for inheritance and gift tax10 years

  Inheritances and gifts are taxed only on assets located in Japan when the giver is also a foreigner on a Table 1 status living in Japan, or lives abroad and either never lived in Japan in the past 10 years or did so only as a non-Japanese national. Otherwise worldwide assets are taxed at 10% to 55%. Time on Table 1 statuses also does not count toward the 5 years that trigger the exit tax.

  Who qualifies: Foreigners living in Japan on a status of residence listed in Table 1 of the Immigration Act (work and activity statuses such as Engineer/Specialist in Humanities/International Services, Business Manager, Highly Skilled Professional or Designated Activities) who have had a domicile in Japan for 10 years or less in the past 15 years. Permanent residents, spouses of Japanese nationals and long-term residents hold Table 2 statuses and do not qualify.

• No.2010 納税義務者となる個人 · National Tax Agency (国税庁) · read 2026-10-27

  Resident, non-permanent resident (foreign national, 5 years or less in the past 10) and non-resident categories and the scope of income taxed for each, as of 1 April 2026

• No.2875 居住者と非居住者の区分 · National Tax Agency (国税庁) · read 2026-10-27

  Domicile (centre of life, objective facts) or one year of continuous residence; treaty tie-breaker order

• 所得税法 (Income Tax Act, Act No. 33 of 1965) · Digital Agency, e-Gov Law Search · read 2026-10-27

  Article 2(1)(iv) non-permanent resident definition; Article 7 taxable scope including foreign securities gains; Article 35 pensions as miscellaneous income; Article 60-2 exit tax (¥100 million, more than 5 of 10 years, cancellation on return within 5 years); Article 161(1)(xii) pay for work in Japan is Japan-source; Articles 170 and 172 non-residents' 20% rate and return due 15 March

• 所得税法施行令 (Order for Enforcement of the Income Tax Act) · Digital Agency, e-Gov Law Search · read 2026-10-27

  Article 14 presumption of domicile (job normally needing a year or more, family); Article 17 securities bought during non-permanent residence and the deemed-remittance rule; Article 170(3) excludes time on Immigration Act Table 1 statuses from the exit-tax period

• No.2260 所得税の税率 · National Tax Agency (国税庁) · read 2026-10-27

  Rate table 5% to 45% (45% from ¥40 million), 2.1% reconstruction surtax, and the 2026 reform creating a defence surtax from 2027 with the combined rate unchanged

• No.2270 特定の基準所得金額の課税の特例 · National Tax Agency (国税庁) · read 2026-10-27

  Minimum tax of 22.5% on income above ¥330 million, including share gains, from 2025

• No.1463 株式等を譲渡したときの課税(申告分離課税) · National Tax Agency (国税庁) · read 2026-10-27

  Listed share gains taxed separately at 15% income tax plus 5% inhabitant tax, plus the 2.1% reconstruction surtax

• No.1331 上場株式等の配当等に係る申告分離課税制度 · National Tax Agency (国税庁) · read 2026-10-27

  Listed dividends at 20.315% (15.315% national plus 5% local) by separate taxation; no dividend credit for foreign corporations' dividends

• 所得の種類と課税方法 (令和7年分 確定申告の手引き) · National Tax Agency (国税庁) · read 2026-10-27

  Interest on deposits paid abroad, rent and salary taxed with other income; certain foreign pensions and crypto gains as miscellaneous income; listed dividends may be taxed separately

• No.2220 総合課税制度 · National Tax Agency (国税庁) · read 2026-10-27

  Income types added together and taxed at progressive rates

• 個人住民税 · Ministry of Internal Affairs and Communications (総務省) · read 2026-10-27

  Inhabitant tax of 10% on income (4% prefectural, 6% municipal), charged to people with an address there on 1 January

• 固定資産税 · Ministry of Internal Affairs and Communications (総務省) · read 2026-10-27

  Fixed asset tax at a standard 1.4%, charged to owners on 1 January

• 相続税法 (Inheritance Tax Act, Act No. 73 of 1950) · Digital Agency, e-Gov Law Search · read 2026-10-27

  Articles 1-3, 1-4 and 2: who pays inheritance and gift tax on worldwide or Japan-located assets; definitions of temporary resident (Table 1 status, 10 years or less in the past 15), foreign decedent and non-resident decedent

• No.4138 相続人が外国に居住しているとき · National Tax Agency (国税庁) · read 2026-10-27

  Scope of inheritance tax for heirs abroad and foreign nationals, and the location rules for assets

• No.4152 相続税の計算 · National Tax Agency (国税庁) · read 2026-10-27

  Basic exemption of ¥30 million plus ¥6 million per statutory heir

• No.4155 相続税の税率 · National Tax Agency (国税庁) · read 2026-10-27

  Inheritance tax rates of 10% to 55% (55% above ¥600 million)

• No.4408 贈与税の計算と税率（暦年課税） · National Tax Agency (国税庁) · read 2026-10-27

  Gift tax with a ¥1.1 million annual exemption and rates of 10% to 55% (above ¥30 million general, ¥45 million special)

• Status of Residence of 'Designated Activities' (for Digital Nomad / Spouse or child of Digital Nomad) · Immigration Services Agency of Japan, Ministry of Justice · read 2026-10-27

  Six-month non-extendable stay, ¥10 million income, eligible nationalities with a visa waiver and tax treaty

• Q&A on the status of residence 'Designated Activities' for digital nomad (July 2024) · Immigration Services Agency of Japan, Ministry of Justice · read 2026-10-27

  No residence card; no public health insurance; treaty exemption for pay for work in Japan with 183 days or less and a non-Japanese employer

• 国民年金保険料 · Japan Pension Service (日本年金機構) · read 2026-10-27

  National Pension premium of ¥17,920 a month for fiscal 2026

• 第1号被保険者 · Japan Pension Service (日本年金機構) · read 2026-10-27

  Everyone aged 20 to 59 with an address in Japan must join the National Pension; no nationality condition

• その他の労働者のための保険制度について · Tokyo Labour Bureau, Ministry of Health, Labour and Welfare · read 2026-10-27

  Foreigners not in regular employment who stay more than 3 months are covered by National Health Insurance; the page dates from 2011–2012