Desk 2 · two destinations

Indonesia vs Vietnam on a Japanese passport

Verified 2026-08How facts work SourcesNationality is fixed. Cells are filed on each dest tax hub. Overlays are separate pair URLs.

Passport hub: From Japan · home × land: JP × Indonesia · JP × Vietnam.

Filed cells

Tax, stay and earn lenses from dest hubs — not invented fees. Purpose framing:

Work · remote · retire — which rows matter

Work — earn gate + tax days. Overlay for treaty short-stay.
Remote — stay instrument + foreign-income rule. Overlay for home traps.
Retire — stay instrument + pension articles on the overlay. Spend-down compare lives on ThonRetire.

Lens	Indonesia	Vietnam
Tax-residence day test	183 days Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — Pasal 3: SPDN includes individuals present in Indonesia more than 183 days in any 12-month period Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source Luật Thuế TNCN 109/2025/QH15 Điều 2 khoản 2 điểm a; NĐ 253/2026/NĐ-CP Điều 4 khoản 1 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Foreign / worldwide income	yes Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Luật 109/2025/QH15 Điều 2 khoản 1; NĐ 253/2026/NĐ-CP Điều 6 khoản 2 điểm a Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Top personal rate	35% Source UU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republished Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	35% Source Luật 109/2025/QH15 Điều 9 — bậc 5 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Long-stay instrument (filed)	5 years Source Kemlu/Imigrasi Golden Visa booklet — Second home E33 · 5 years Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Product map — purpose → entry symbol → TRC (if eligible) → work permit/exemption as four separate decisions Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
Local earn gate (filed)	yes Source PP 34/2021 on Utilization of Foreign Workers — employer must obtain RPTKA approval before employing a foreign national; processed via Kemnaker TKA Online Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Bộ luật Lao động 45/2019/QH14 Điều 153 khoản 2 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Treaty (JP)	yes Source DJP (pajak.go.id) tax treaty register — Japan P3B in force (effective 1983-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Japan–Vietnam DTA 1995; MOF tax convention list; MOF synthesised text Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Employment short-stay	183 days Source JP–ID Art 15 — 183 days in the calendar year concerned — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source Japan–Vietnam DTA Art 15 — ≤183 days in the calendar year (one of conditions) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Relief (double tax)	ordinary tax credit Source JP–ID Art 15 — 183 days in the calendar year concerned — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Japan–Vietnam DTA Art 15 / Art 23; nguon/JP_VN_DTA_1995.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Art 4	Cascade no individual cascade — dual residence goes straight to competent-authority mutual agreement Source Japan–Indonesia P3B Art 4(2), full text published by DJP — individual dual-residence tie-breaker, read line-by-line 2026-08 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	Cascade permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source Japan–Vietnam DTA Art 4(2)(a)–(d) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
SSA / totalization	no Source Japan Pension Service — Status of Agreements in Force (24 partners) does not include Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MHLW / JPS social security agreement country lists — Vietnam not among agreements in force; MOFA press release 18 July 2025 only announces commencement of intergovernmental negotiations Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Treaty pensions	—	yes Source Japan–Vietnam DTA Art 18 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Foreign-income hinge	yes Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Luật 109/2025/QH15 Điều 2 khoản 1; NĐ 253/2026/NĐ-CP Điều 6 khoản 2 điểm a Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Home-side traps	yes Source jp_vn_tax — exit tax / nenkin traps reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source nguon/JP_SIDE_TRAPS.md — domicile/1yr / worldwide / exit tax gates Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.

Indonesia

Through a JP lens

StayVisa and residence EarnWork lawfully TaxWho may tax you there Pair overlayJP → IndonesiaTreaty and home-side traps Home × land deskRead this pair as a desk

Earn doors we publish

TeachingSchools and centres HospitalityHotels and F&B TechLocal hire paths DivingInstructor licences Own a businessEntity and work authority LegalPractice gates

Vietnam

Through a JP lens

StayVisa and residence EarnWork lawfully TaxWho may tax you there Pair overlayJP → VietnamTreaty and home-side traps Home × land deskRead this pair as a desk

Depth: decide · path · 40 fields

Other pairs

Vietnam vs ThailandJP Thailand vs MalaysiaJP Vietnam vs PortugalJP Philippines vs IndonesiaJP Malaysia vs PortugalJP Thailand vs PortugalJP

Indonesia vs Vietnam on a Japanese passport

Verified 2026-08How facts workSourcesNationality is fixed. Cells are filed on each dest tax hub. Overlays are separate pair URLs.

Filed cells

Tax, stay and earn lenses from dest hubs — not invented fees. Purpose framing:

Work · remote · retire — which rows matter

Work — earn gate + tax days. Overlay for treaty short-stay.
Remote — stay instrument + foreign-income rule. Overlay for home traps.
Retire — stay instrument + pension articles on the overlay. Spend-down compare lives on ThonRetire.

Lens	Indonesia	Vietnam
Tax-residence day test	183 days Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — Pasal 3: SPDN includes individuals present in Indonesia more than 183 days in any 12-month period Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source Luật Thuế TNCN 109/2025/QH15 Điều 2 khoản 2 điểm a; NĐ 253/2026/NĐ-CP Điều 4 khoản 1 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Foreign / worldwide income	yes Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Luật 109/2025/QH15 Điều 2 khoản 1; NĐ 253/2026/NĐ-CP Điều 6 khoản 2 điểm a Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Top personal rate	35% Source UU 7/2021 (HPP) amending UU PPh Pasal 17 ayat (1) huruf a — progressive rates for domestic individual taxpayers; DJP / Kemenkeu republished Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	35% Source Luật 109/2025/QH15 Điều 9 — bậc 5 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Long-stay instrument (filed)	5 years Source Kemlu/Imigrasi Golden Visa booklet — Second home E33 · 5 years Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Product map — purpose → entry symbol → TRC (if eligible) → work permit/exemption as four separate decisions Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
Local earn gate (filed)	yes Source PP 34/2021 on Utilization of Foreign Workers — employer must obtain RPTKA approval before employing a foreign national; processed via Kemnaker TKA Online Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Bộ luật Lao động 45/2019/QH14 Điều 153 khoản 2 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Treaty (JP)	yes Source DJP (pajak.go.id) tax treaty register — Japan P3B in force (effective 1983-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Japan–Vietnam DTA 1995; MOF tax convention list; MOF synthesised text Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Employment short-stay	183 days Source JP–ID Art 15 — 183 days in the calendar year concerned — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source Japan–Vietnam DTA Art 15 — ≤183 days in the calendar year (one of conditions) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Relief (double tax)	ordinary tax credit Source JP–ID Art 15 — 183 days in the calendar year concerned — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Japan–Vietnam DTA Art 15 / Art 23; nguon/JP_VN_DTA_1995.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Art 4	Cascade no individual cascade — dual residence goes straight to competent-authority mutual agreement Source Japan–Indonesia P3B Art 4(2), full text published by DJP — individual dual-residence tie-breaker, read line-by-line 2026-08 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	Cascade permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source Japan–Vietnam DTA Art 4(2)(a)–(d) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
SSA / totalization	no Source Japan Pension Service — Status of Agreements in Force (24 partners) does not include Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MHLW / JPS social security agreement country lists — Vietnam not among agreements in force; MOFA press release 18 July 2025 only announces commencement of intergovernmental negotiations Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Treaty pensions	—	yes Source Japan–Vietnam DTA Art 18 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Foreign-income hinge	yes Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Luật 109/2025/QH15 Điều 2 khoản 1; NĐ 253/2026/NĐ-CP Điều 6 khoản 2 điểm a Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Home-side traps	yes Source jp_vn_tax — exit tax / nenkin traps reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source nguon/JP_SIDE_TRAPS.md — domicile/1yr / worldwide / exit tax gates Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.