Japan Income Tax Act classifies individual taxpayers as following three types. Resident Nonresident Non-permanent Resident 1. Resident Resident is an individual who has a domicile or has had a residence continuously for one year or more in Japan. Residents are composed of both permanent residents and non-permanent residents. 2. Nonresident Nonresident is just defined as an individual who is not a resident. 3. Non-permanent Resident Non-permanent resident is a resident who does not have Japanese nationality and who has had a domicile or a residence in Japan for not more than five years in total within the past ten years. When your taxpayer type is determined, some situations are considered.[…]