Japan

Immigration & residency

Work-based routes dominate; the residency clock is fact-based, not a simple day count.

• Highly Skilled Professional, Engineer, and Intra-company Transfer visas are common routes.
• Student, investor/business, and longer-term residency pathways also exist.
• Tax residency turns on habitual residence and intent rather than a single 183-day test.

Tax considerations

U.S. citizens keep U.S. filing obligations and may take on Japanese ones once resident.

• Japanese tax residency turns on habitual residence and intent, and the scope of income Japan taxes broadens with time in country.
• A U.S.–Japan tax treaty and a totalization agreement are in force.
• Japan applies a departure (“exit”) tax to certain assets for some long-term residents — plan before the move, not after.
• U.S. reporting (FBAR, FATCA, FEIE/foreign tax credit) continues, and Japanese investment funds commonly raise PFIC questions.

U.S. tax topics are informed by James M. Cassidy, CPA, with Japan-side perspective from Kenneth Guilfoyle, CPA of Cassidy & Guilfoyle CPA. This section is general information only — not tax advice; always consult a qualified tax professional in the relevant jurisdiction.

Financial planning

Keeping U.S. accounts working while you build a life in Japan takes coordination.

• Confirm whether your U.S. brokerage and retirement custodians keep non-resident accounts open.
• Japanese pension mechanics intersect with U.S. IRAs/401(k)s in non-obvious ways — coordinate both sides.
• Plan income across currencies, and consider currency movement in your cash-flow planning.
• Coordinate U.S. and Japan-side professionals so nothing falls between the two systems.

Cross-border financial planning at US Expat is led by Adrian Flambard and Bennett Linsky.

Insurance & protection

Coverage that worked at home needs review once you are resident in Japan.

• Enrollment in Japan’s public health system is generally required for residents; private and expat plans can supplement it.
• Whether existing U.S. life and protection policies travel with you.
• Transitional and travel coverage for the move itself.

Insurance topics are informed by our contributing specialists, Ron Sussman and Anthony Giannone.

Banking & currency

Setting up locally and moving money sensibly are early practical steps.

• Opening a Japanese bank account and getting day-to-day payments working.
• How FATCA shapes what Japanese banks ask U.S. citizens for.
• Managing transfers, currency, and cash flow across two countries.

Banking and U.S.-account topics at US Expat are covered by Adrian Flambard and Bennett Linsky.