Moving to Japan tax checklist
Arrival date, residence analysis, asset cost basis, equity comp, remittances, and treaties.
Before and just after you arrive, record your arrival date and residence facts, capture the cost basis and fair value of your assets, save equity-compensation and remittance records, review treaty and social-security coverage, and plan a professional review before your first year-end.
Effective: 2026-01-01 to 2026-12-31
Professional review pending — treat as draft and confirm with the authorities.
Key points
- Record the arrival date and facts that establish residence.
- Capture pre-arrival asset cost basis and fair values.
- Save equity-compensation grant/vesting/exercise records.
- Keep remittance records; review treaty and social-security coverage.
What to preserve
Obtain pre-arrival tax returns and year-end account statements, record the original acquisition cost of securities, crypto, and property, and save grant and vesting records for stock compensation (which can straddle pre- and post-arrival service). Determine the date your Japanese domicile or residence begins, and keep foreign-to-Japan remittance records — remittance-basis treatment for non-permanent residents depends on source and ordering.
Reviews and calendars
Review treaty and social-security-agreement coverage, establish yen translation methods, review your foreign employer’s payroll obligations, and create a calendar for both Japanese and home-country filings. Do not assume only money transferred to Japan is taxable. Schedule a professional review before the first year-end so your position is right from the start.
Who this is for
- New arrivals to Japan
- People relocating with assets or equity comp
What this is not
- Long-term permanent residents
- Remittance-basis treatment is limited and fact-specific; get advice before your first year-end.
Frequently asked questions
How does tax residency work in Japan?
For tax, Japan classifies you as non-resident, non-permanent resident, or permanent resident — separate from your immigration status. Broadly: non-residents are taxed only on Japan-source income; non-permanent residents (in Japan under 5 of the last 10 years, without permanent intent) are taxed on Japan-source income plus foreign income paid in or remitted to Japan; permanent residents (for tax) are taxed on worldwide income. This affects foreign income and investments, so confirm your category with the NTA or a tax accountant.