Any individual is subject to tax liability of income tax etc. in accordance with the following residential categories.
1. Residents
Any individual who has a “JUSHO (domicile)” or owns a “KYOSHO (residence)” continuously for one year or more is classified as a resident. Among residents, any individual of non-Japanese nationality who has had a domicile or a residence in Japan for an aggregate period of five years or less within the preceding ten years is classified as a non-permanent resident.
2. Non-residents
Any individual other than the residents mentioned in “1. Residents” above is classified as a nonresident.