Japan

A resident taxpayer is an individual either who (i)  has a ‘jusho’ (i.e. domicile) in Japan, or (ii) has maintained a ‘kyosho’ (i.e. a temporary place of abode) in Japan for a period of one year or more. A resident taxpayer who is not a Japanese national and whose aggregate stay in Japan is five years or less within the preceding ten years  is classified as a non-permanent resident taxpayer. If a resident taxpayer is a Japanese national or a foreign national with an aggregate stay in Japan of more than five years within the preceding ten years, the taxpayer is classified as  a permanent resident taxpayer.