English Japan Tax on Foreign Income 2026: Non-Permanent Resident 5-Year Rule
A non-permanent resident is a non-Japanese person with 5 years or less in Japan in total over the past 10 years. Interest and dividends from home are taxed in Japan only on the part paid in or sent to Japan, and money sent counts as that year's foreign income first: send 500,000 yen in a year with 100,000 yen of interest and 100,000 yen is taxable. Gains on foreign shares bought while non-permanent are taxed anyway. After 5 years, worldwide income is taxed. Also: the 200,000 yen filing line and bank reports on transfers over 1 million yen. Checked October 2026.