Japan tax residency day rules

A domicile in Japan or continuous residence for at least 1 year establishes resident status. Do not replace the year test with a generic day threshold.

For the continuous 1-year residence period, count from the day after entry. A person who completes that continuous residence period without acquiring a Japanese domicile becomes resident on the next day. A temporary departure does not interrupt residence where facts show an intention to return, such as family, retained lodging or household belongings in Japan.

Domicile is the base of living, assessed from home, occupation, assets and family facts. It may arise before the continuous-residence period ends.