Japan → Philippines · tax

In plain termsTwo machines, one hinge. Philippines decides how a resident is taxed; Japan keeps its own exit and residence rules. The treaty has been in force for decades — but neither country's domestic traps vanish because of it.

There is a treaty — in force since 1981

An in-force Japan–Philippines income tax treaty exists (

yes

Source BIR Philippine Double Taxation Agreements list — Japan treaty in force (effective 1981-01-01)

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), effective

1981-01-01

Source BIR DTA list — date of effectivity for the Japan treaty

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per the BIR register. Compare the live beachhead pair: Japan → Vietnam · tax.

The source-only hinge

Client trapThe Philippines taxes resident aliens and NRA-ETB only on Philippine-source income (

yes

Source NIRC §23(D) (RA 8424) — an alien individual, whether a resident or not, is taxable only on income from sources within the Philippines

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), with no remittance basis for aliens (

yes

Source NIRC §23(D) — foreign-source income of aliens is outside the Philippine charge; remittance does not change source

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). NRA-ETB status turns on

180 days

Source NIRC §25(A) — aggregate stay of more than 180 days in any calendar year deems a nonresident alien engaged in trade or business

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of presence — read Philippine tax residency. So this DTA (

yes

Source Stack with the Philippine source-only rule for aliens (NIRC §23(D), /philippines/tax) — resident aliens and NRA-ETB are taxed only on Philippine-source income, so treaty relief mainly reduces PH-source withholding and governs pensions, not your foreign salary

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) mainly reduces PH-source withholding and governs pensions.

Japan-side traps — destination does not delete them

Japan domestic traps still apply when Philippines is the destination (

yes

Source jp_vn_tax — exit tax / nenkin traps reuse across destinations

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). The income treaty narrows double tax; it does not cancel your home-country obligations.

Art 4 — what actually breaks a dual-residence tie

Read line-by-line from the convention text, not from a summary. For an individual the cascade runs: no individual cascade — dual residence goes straight to competent-authority mutual agreement. Rungs before the two tax authorities have to talk:

0 rungs

Source Japan–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — count of ordered rungs before mutual agreement (0 = straight to MAP)

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. Nationality is a rung:

Source Japan–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — whether nationality/citizenship appears as a separate tie-breaker rung

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. Ends at mutual agreement:

yes

Source Japan–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — whether the individual cascade ends in a competent-authority mutual agreement procedure

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The twistSame structural twist as Japan–Indonesia: Art 4(2) sends any dual resident (individual or otherwise) straight to the competent authorities. No permanent-home, vital-interests, habitual-abode or nationality ladder. A replacement convention signed 28 May 2026 would add the full OECD cascade, but it is not yet in force — this page files the text that applies today.

One more line worth knowing: being taxed by a State on source income alone does not make you a treaty resident of it (

yes

Source Japan–Philippines DTA Art 4(1) — a person liable to tax in a State in respect only of income from sources in that State is not a resident of that State for treaty purposes

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). That closes the gap people try to argue their way into.

The Philippines is not a party to the Multilateral Instrument, so even when the other State is, this cascade is the bilateral text (

yes

Source OECD Depositary Signatories and Parties to the Multilateral Instrument — the Philippines is not listed, so MLI Article 4 does not rewrite this bilateral individual cascade even when the other State is an MLI party

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Employment exercised in the Philippines

Three checks, not oneThe treaty employment rule sits in

Article 15

Source Japan–Philippines Convention Art. 15, Dependent Personal Services — employment exercised in the other State may be taxed there, subject to the short-stay exception

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. The short-stay ceiling is

183 days

Source Japan–Philippines Convention Art. 15(2) — exemption requires presence not exceeding 183 days in the calendar year, plus the non-resident-employer and PE/fixed-base limbs

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, measured in the

calendar year

Source Japan–Philippines Convention Art. 15(2)(a) — the 183-day count is measured in the calendar year

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. The day count alone is not a safe answer: the employer and permanent-establishment / fixed-base conditions must also pass (

yes

Source Japan–Philippines Convention Art. 15(2) — all conditions must hold: short stay, non-resident employer, and remuneration not borne by a PE or fixed base in the work State

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2026 replacement — not operative yetJapan and the Philippines signed a replacement convention on 28 May 2026, but it is not in force (

yes

Source Japan Ministry of Finance treaty list and 28 May 2026 press release — Japan and the Philippines signed a replacement convention on 28 May 2026, but it is not in force; the 1980 Convention as amended by the 2006 Protocol remains operative

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). The employment and relief cells here remain filed from the operative 1980 Convention as amended by the 2006 Protocol.

When both States tax the same income

The treaty relief method is

ordinary tax credit

Source Japan–Philippines Convention Art. 23 — each State grants credit for qualifying tax paid in the other State, subject to the treaty limits

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under

Article 23

Source Japan–Philippines Convention Art. 23, Elimination of Double Taxation

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. A credit is not an exemption: keep the foreign assessment and proof of tax paid, and apply the domestic credit limit in the State granting relief.

Filed cells on this page

Evidence and sources20 dated facts for Japan–Philippines tax: DTA in force (effective 1981-01-01), alien source-only hinge, home-side traps, Art 4 tie-breaker filed

The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.

Japan–Philippines income tax treaty is in force
BIR Philippine Double Taxation Agreements list — Japan treaty in force (effective 1981-01-01)
yes
Source BIR Philippine Double Taxation Agreements list — Japan treaty in force (effective 1981-01-01)
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DTA effective date
BIR DTA list — date of effectivity for the Japan treaty
1981-01-01
Source BIR DTA list — date of effectivity for the Japan treaty
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Philippine alien source-only rule shapes how this DTA actually bites
Stack with the Philippine source-only rule for aliens (NIRC §23(D), /philippines/tax) — resident aliens and NRA-ETB are taxed only on Philippine-source income, so treaty relief mainly reduces PH-source withholding and governs pensions, not your foreign salary
yes
Source Stack with the Philippine source-only rule for aliens (NIRC §23(D), /philippines/tax) — resident aliens and NRA-ETB are taxed only on Philippine-source income, so treaty relief mainly reduces PH-source withholding and governs pensions, not your foreign salary
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checked Aug 2026
Japan domestic traps still apply (exit tax on financial assets, nenkin pension)
jp_vn_tax — exit tax / nenkin traps reuse across destinations
yes
Source jp_vn_tax — exit tax / nenkin traps reuse across destinations
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checked Aug 2026
Art 4 tie-breaker cascade for Japan–Philippines dual residence
Japan–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — individual dual-residence tie-breaker
no individual cascade — dual residence goes straight to competent-authority mutual agreement
Source Japan–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — individual dual-residence tie-breaker
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Rungs in the individual cascade before mutual agreement
Japan–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — count of ordered rungs before mutual agreement (0 = straight to MAP)
0 rungs
Source Japan–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — count of ordered rungs before mutual agreement (0 = straight to MAP)
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Nationality is a tie-breaker rung in this treaty
Japan–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — whether nationality/citizenship appears as a separate tie-breaker rung
no
Source Japan–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — whether nationality/citizenship appears as a separate tie-breaker rung
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Unresolved dual residence ends at mutual agreement between the two tax authorities
Japan–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — whether the individual cascade ends in a competent-authority mutual agreement procedure
yes
Source Japan–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — whether the individual cascade ends in a competent-authority mutual agreement procedure
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What is different about this tie-breaker
Japan–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — how this cascade departs from, or matches, the OECD model order
Same structural twist as Japan–Indonesia: Art 4(2) sends any dual resident (individual or otherwise) straight to the competent authorities. No permanent-home, vital-interests, habitual-abode or nationality ladder. A replacement convention signed 28 May 2026 would add the full OECD cascade, but it is not yet in force — this page files the text that applies today.
Source Japan–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — how this cascade departs from, or matches, the OECD model order
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The Philippines is not an MLI party, so this cascade is the bilateral text
OECD Depositary Signatories and Parties to the Multilateral Instrument — the Philippines is not listed, so MLI Article 4 does not rewrite this bilateral individual cascade even when the other State is an MLI party
yes
Source OECD Depositary Signatories and Parties to the Multilateral Instrument — the Philippines is not listed, so MLI Article 4 does not rewrite this bilateral individual cascade even when the other State is an MLI party
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Treaty article for employment income
Japan–Philippines Convention Art. 15, Dependent Personal Services — employment exercised in the other State may be taxed there, subject to the short-stay exception
Article 15
Source Japan–Philippines Convention Art. 15, Dependent Personal Services — employment exercised in the other State may be taxed there, subject to the short-stay exception
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Short-stay ceiling for employment exercised in the other State
Japan–Philippines Convention Art. 15(2) — exemption requires presence not exceeding 183 days in the calendar year, plus the non-resident-employer and PE/fixed-base limbs
183 days
Source Japan–Philippines Convention Art. 15(2) — exemption requires presence not exceeding 183 days in the calendar year, plus the non-resident-employer and PE/fixed-base limbs
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Period used for the employment day count
Japan–Philippines Convention Art. 15(2)(a) — the 183-day count is measured in the calendar year
calendar year
Source Japan–Philippines Convention Art. 15(2)(a) — the 183-day count is measured in the calendar year
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The day count alone is not enough; employer and PE/fixed-base limbs must also pass
Japan–Philippines Convention Art. 15(2) — all conditions must hold: short stay, non-resident employer, and remuneration not borne by a PE or fixed base in the work State
yes
Source Japan–Philippines Convention Art. 15(2) — all conditions must hold: short stay, non-resident employer, and remuneration not borne by a PE or fixed base in the work State
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Method for eliminating double taxation
Japan–Philippines Convention Art. 23 — each State grants credit for qualifying tax paid in the other State, subject to the treaty limits
ordinary tax credit
Source Japan–Philippines Convention Art. 23 — each State grants credit for qualifying tax paid in the other State, subject to the treaty limits
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Treaty relief article
Japan–Philippines Convention Art. 23, Elimination of Double Taxation
Article 23
Source Japan–Philippines Convention Art. 23, Elimination of Double Taxation
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A replacement treaty was signed in May 2026 but is not yet in force
Japan Ministry of Finance treaty list and 28 May 2026 press release — Japan and the Philippines signed a replacement convention on 28 May 2026, but it is not in force; the 1980 Convention as amended by the 2006 Protocol remains operative
yes
Source Japan Ministry of Finance treaty list and 28 May 2026 press release — Japan and the Philippines signed a replacement convention on 28 May 2026, but it is not in force; the 1980 Convention as amended by the 2006 Protocol remains operative
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Source-only taxation does not make you a treaty resident of that State
Japan–Philippines DTA Art 4(1) — a person liable to tax in a State in respect only of income from sources in that State is not a resident of that State for treaty purposes
yes
Source Japan–Philippines DTA Art 4(1) — a person liable to tax in a State in respect only of income from sources in that State is not a resident of that State for treaty purposes
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A Japan–Philippines social security agreement is in force
Japan Pension Service — Status of Agreements in Force lists the Philippines among Japan’s implemented SSA partners
yes
Source Japan Pension Service — Status of Agreements in Force lists the Philippines among Japan’s implemented SSA partners
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Private pensions/annuities taxable only in the treaty residence state (Art 18)
JP–PH Agreement Art 18 (MOF Japan synthesised EN PDF) — subject to Art 19(2), pensions and similar remuneration for past employment and annuities taxable only in the residence State
yes
Source JP–PH Agreement Art 18 (MOF Japan synthesised EN PDF) — subject to Art 19(2), pensions and similar remuneration for past employment and annuities taxable only in the residence State
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Common questions

Is there a tax treaty between Japan and Philippines?

Yes. The BIR Double Taxation Agreements register lists an in-force treaty with Japan, effective 1981. It governs relief on Philippine-source income (dividends, interest, royalties, pensions) — it does not tax your foreign salary, because the Philippines already exempts alien foreign-source income.

How does the Philippine source-only rule change the treaty?

A resident alien or NRA-ETB is taxed only on Philippine-source income (NIRC §23(D)) and there is no remittance basis to game. So the treaty bites on PH-source withholding and pension articles, not on the foreign income the Philippines never taxed in the first place.

Do Japan-side traps still apply?

Yes. Your home-country machine does not switch off at the border. The DTA sits between the two tax systems — it narrows double tax, it does not delete either country's domestic rules.

Is this the same as the Japan–Vietnam pair?

Same home-country machine, different destination treaty and local law. Do not copy the Vietnam cascade or article numbers onto Philippines without reading this convention.

If both countries call me resident, which one wins?

This treaty has no ladder at all — the same twist as Japan–Indonesia. Where both States call you resident, Article 4(2) sends the question to the competent authorities to settle by mutual agreement. A replacement convention signed in May 2026 would add a full cascade, but it is not yet in force.

Which Japan–Philippines treaty applies after the May 2026 signing?

The 1980 Convention as amended by the 2006 Protocol remains operative. A replacement convention was signed on 28 May 2026 but the Japanese Ministry of Finance still lists it as not in force.

JP → Philippines · four cells

Four machines a thread usually collapses

Social security / totalization	yes Source Japan Pension Service — Status of Agreements in Force lists the Philippines among Japan’s implemented SSA partners Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Income DTA does not totalise contributions.
Treaty pensions	yes Source JP–PH Agreement Art 18 (MOF Japan synthesised EN PDF) — subject to Art 19(2), pensions and similar remuneration for past employment and annuities taxable only in the residence State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Taxing rights ≠ portability of your home pension.
Foreign-income / remittance hinge	yes Source NIRC §23(D) (RA 8424) — an alien individual, whether a resident or not, is taxable only on income from sources within the Philippines Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Who taxes worldwide vs remitted vs source-only.
Home-side traps still on	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. JP domestic gates survive the move.

Why this beats a Facebook answer method

A screenshot from a group has no check month and no gazette link. A chatbot paragraph can mix OECD-model wording with the wrong pair. Here the cell either cites a primary source or stays an em dash — we refuse to invent the limb so you can hand the open chain to counsel.

Method: how a fact cell works. Desk with memory when cells move: firms. Canonical pair: /japan-to-philippines/tax.

Filed cells for this pair

Philippines stay · labour · tax

Stay · Earn · Tax · Compare

Tax-residence day test	180 days Source NIRC §25(A) — aggregate stay of more than 180 days in any calendar year deems a nonresident alien engaged in trade or business 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 NIRC §23(D) (RA 8424) — an alien individual, whether a resident or not, is taxable only on income from sources within the Philippines Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Long-stay instrument (filed)	yes Source PRA SRRV benefits — Multiple entry and indefinite stay (pra.gov.ph/SRRVisa) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Local earn gate (filed)	yes Source DOLE Department Order No. 248, Series of 2025 — New Rules and Regulations on the Employment of Foreign Nationals in the Philippines (official PDF on dole.gov.ph) — AEP required for foreign nationals in gainful employment unless exempted or excluded Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.

Continue from this pair

JP × Philippines stays named. Overlay → stay / earn / dest tax → tools.

From JapanAll six destinations Philippines stayVisa and residence Philippines earnWork lawfully Philippines taxWho may tax you there Home × land deskRead this pair side by side Two destinationsSame passport, second dest JP → VietnamSame passport, other land JP → ThailandSame passport, other land JP → IndonesiaSame passport, other land JP → MalaysiaSame passport, other land JP → PortugalSame passport, other land

Cross-check

Cross-check JP × Philippines

Home × land · JP × Philippines Two dests · JP From Japan Philippines hub JP → Philippines tax

JP across six lands

Land	Treaty	Relief	SSA	Open
Vietnam	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.	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.	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.	JP → Vietnam
Thailand	yes Source Thai RD intro japan — signed 7 April 1990; instruments exchanged 1 August 1990; effect in Thailand from 1 Jan 1991 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–Thailand Convention Art 21 — each State credits tax paid in the other, subject to treaty limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source Japan Pension Service — Status of Agreements in Force (24 partners) does not include Thailand Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Thailand
Indonesia	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.	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.	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.	JP → Indonesia
PhilippinesHere	yes Source BIR Philippine Double Taxation Agreements list — Japan treaty in force (effective 1981-01-01) 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–Philippines Convention Art. 23 — each State grants credit for qualifying tax paid in the other State, subject to the treaty limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Japan Pension Service — Status of Agreements in Force lists the Philippines among Japan’s implemented SSA partners Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Philippines
Malaysia	yes Source MOF Japan MLI list — Malaysia Original signed 19-02-1999, entered into force 31-12-1999; Protocol 10-02-2010 / 01-12-2010; MOF synthesised text of Agreement as modified by MLI Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source JP–MY DTA Art 15 (MOF synthesised text); relief Art 22 ordinary credit — Article 22 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source Japan Pension Service — Status of Agreements in Force (24 partners) does not include Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Malaysia
Portugal	yes Source Portugal OECD MLI consolidated position + AT DTC summary table (Parliament's Resolution 50/2012) — Convention between the Portuguese Republic and Japan, Original signed 19-12-2011, entry into force 28-07-2013 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source JP–PT Convention Art 22 — Elimination of Double Taxation (Portugal credits Japanese tax; Japan credits Portuguese tax) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source Japan Pension Service — Status of Agreements in Force (24 partners) does not include Portugal Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Portugal

Eight passports on Philippines 8 overlays

Passport	Treaty	Relief	SSA	Open
AU	yes Source BIR Philippine Double Taxation Agreements list — Australia treaty in force (effective 1980-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Australia–Philippines DTA Art. 24 — each State grants a credit for income tax paid in the other State, subject to the treaty and domestic-law limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list does not include the Philippines Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Philippines
SG	yes Source BIR Philippine Double Taxation Agreements list — Singapore treaty in force (effective 1997-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	tax credit Source Singapore–Philippines DTA Art. 22 — both States grant credit for qualifying tax paid in the other State, with additional tax-sparing provisions Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Philippines social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Philippines
KR	yes Source BIR Philippine Double Taxation Agreements list — South Korea treaty in force (effective 1987-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source South Korea–Philippines DTA Art. 23 — each State grants credit for qualifying tax paid in the other State, subject to the treaty limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source NPS — Korea–Philippines social security agreement entered into force 1 April 2024 (totalization category) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Philippines
CN	yes Source BIR Philippine Double Taxation Agreements list — China treaty in force (effective 2002-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source China–Philippines DTA Art. 23 — China grants credit for Philippine tax and the Philippines grants credit for Chinese tax, subject to domestic-law limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Philippines — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Philippines
JPHere	yes Source BIR Philippine Double Taxation Agreements list — Japan treaty in force (effective 1981-01-01) 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–Philippines Convention Art. 23 — each State grants credit for qualifying tax paid in the other State, subject to the treaty limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Japan Pension Service — Status of Agreements in Force lists the Philippines among Japan’s implemented SSA partners Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Philippines
UK	yes Source BIR Philippine Double Taxation Agreements list — United Kingdom treaty in force (effective 1979-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source UK–Philippines Convention Art. 21 — each State grants credit for qualifying tax paid in the other State, subject to the treaty limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source GOV.UK Reciprocal agreements — Philippines listed among UK bilateral social security agreement countries Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Philippines
CA	yes Source BIR Philippine Double Taxation Agreements list — Canada treaty in force (effective 1977-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	tax credit (deduction from tax payable) Source Canada–Philippines Convention relief article — each State deducts qualifying tax paid in the other State from its tax payable, within the ordinary credit limitation Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source CRA — Canada–Philippines social security agreement EIF 1 March 1997 (CPT64) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Philippines
US	yes Source US–Philippines Income Tax Convention, signed Manila 1 Oct 1976; entered into force 16 Oct 1982 (irs.gov/pub/irs-trty/philip.pdf) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary foreign tax credit Source US–Philippines Convention Art 23 — Relief from Double Taxation (US credits PH tax; PH credits US tax); saving-clause exception under Art 6(4) — IRS philip.pdf Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include the Philippines Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Philippines

Cells cite primary sources with check months. Method · Sources · Disclosure. Not personalised tax advice.

Named pair: From Japan · JP → Philippines tax.

Also filed for Philippines: Australia · Singapore · South Korea · China · United Kingdom · Canada · United States.

Japan → Philippines · tax

There is a treaty — in force since 1981

An in-force Japan–Philippines income tax treaty exists (

yes

Source BIR Philippine Double Taxation Agreements list — Japan treaty in force (effective 1981-01-01)

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

), effective

1981-01-01

Source BIR DTA list — date of effectivity for the Japan treaty

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

per the BIR register. Compare the live beachhead pair: Japan → Vietnam · tax.

The source-only hinge

Client trapThe Philippines taxes resident aliens and NRA-ETB only on Philippine-source income (

yes

Source NIRC §23(D) (RA 8424) — an alien individual, whether a resident or not, is taxable only on income from sources within the Philippines

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

), with no remittance basis for aliens (

yes

Source NIRC §23(D) — foreign-source income of aliens is outside the Philippine charge; remittance does not change source

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). NRA-ETB status turns on

180 days

Source NIRC §25(A) — aggregate stay of more than 180 days in any calendar year deems a nonresident alien engaged in trade or business

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

of presence — read Philippine tax residency. So this DTA (

yes

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

) mainly reduces PH-source withholding and governs pensions.

Japan-side traps — destination does not delete them

Japan domestic traps still apply when Philippines is the destination (

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.

). The income treaty narrows double tax; it does not cancel your home-country obligations.

Art 4 — what actually breaks a dual-residence tie

0 rungs

Source Japan–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — count of ordered rungs before mutual agreement (0 = straight to MAP)

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

. Nationality is a rung:

Source Japan–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — whether nationality/citizenship appears as a separate tie-breaker rung

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

. Ends at mutual agreement:

yes

Source Japan–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — whether the individual cascade ends in a competent-authority mutual agreement procedure

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

One more line worth knowing: being taxed by a State on source income alone does not make you a treaty resident of it (

yes

Source Japan–Philippines DTA Art 4(1) — a person liable to tax in a State in respect only of income from sources in that State is not a resident of that State for treaty purposes

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). That closes the gap people try to argue their way into.

The Philippines is not a party to the Multilateral Instrument, so even when the other State is, this cascade is the bilateral text (

yes

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

Employment exercised in the Philippines

Three checks, not oneThe treaty employment rule sits in

Article 15

Source Japan–Philippines Convention Art. 15, Dependent Personal Services — employment exercised in the other State may be taxed there, subject to the short-stay exception

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

. The short-stay ceiling is

183 days

Source Japan–Philippines Convention Art. 15(2) — exemption requires presence not exceeding 183 days in the calendar year, plus the non-resident-employer and PE/fixed-base limbs

Checked Aug 2026 · Band low · Status fresh

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

, measured in the

calendar year

Source Japan–Philippines Convention Art. 15(2)(a) — the 183-day count is measured in the calendar year

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

. The day count alone is not a safe answer: the employer and permanent-establishment / fixed-base conditions must also pass (

yes

Source Japan–Philippines Convention Art. 15(2) — all conditions must hold: short stay, non-resident employer, and remuneration not borne by a PE or fixed base in the work State

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

2026 replacement — not operative yetJapan and the Philippines signed a replacement convention on 28 May 2026, but it is not in force (

yes

Checked Aug 2026 · Band high · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). The employment and relief cells here remain filed from the operative 1980 Convention as amended by the 2006 Protocol.

When both States tax the same income

The treaty relief method is

ordinary tax credit

Source Japan–Philippines Convention Art. 23 — each State grants credit for qualifying tax paid in the other State, subject to the treaty limits

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

under

Article 23

Source Japan–Philippines Convention Art. 23, Elimination of Double Taxation

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

. A credit is not an exemption: keep the foreign assessment and proof of tax paid, and apply the domestic credit limit in the State granting relief.

Filed cells on this page

Evidence and sources20 dated facts for Japan–Philippines tax: DTA in force (effective 1981-01-01), alien source-only hinge, home-side traps, Art 4 tie-breaker filed

The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.

Japan–Philippines income tax treaty is in force
BIR Philippine Double Taxation Agreements list — Japan treaty in force (effective 1981-01-01)
yes
Source BIR Philippine Double Taxation Agreements list — Japan treaty in force (effective 1981-01-01)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
DTA effective date
BIR DTA list — date of effectivity for the Japan treaty
1981-01-01
Source BIR DTA list — date of effectivity for the Japan treaty
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Philippine alien source-only rule shapes how this DTA actually bites
Stack with the Philippine source-only rule for aliens (NIRC §23(D), /philippines/tax) — resident aliens and NRA-ETB are taxed only on Philippine-source income, so treaty relief mainly reduces PH-source withholding and governs pensions, not your foreign salary
yes
Source Stack with the Philippine source-only rule for aliens (NIRC §23(D), /philippines/tax) — resident aliens and NRA-ETB are taxed only on Philippine-source income, so treaty relief mainly reduces PH-source withholding and governs pensions, not your foreign salary
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Japan domestic traps still apply (exit tax on financial assets, nenkin pension)
jp_vn_tax — exit tax / nenkin traps reuse across destinations
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.
checked Aug 2026
Art 4 tie-breaker cascade for Japan–Philippines dual residence
Japan–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — individual dual-residence tie-breaker
no individual cascade — dual residence goes straight to competent-authority mutual agreement
Source Japan–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — individual dual-residence tie-breaker
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Rungs in the individual cascade before mutual agreement
Japan–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — count of ordered rungs before mutual agreement (0 = straight to MAP)
0 rungs
Source Japan–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — count of ordered rungs before mutual agreement (0 = straight to MAP)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Nationality is a tie-breaker rung in this treaty
Japan–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — whether nationality/citizenship appears as a separate tie-breaker rung
no
Source Japan–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — whether nationality/citizenship appears as a separate tie-breaker rung
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Unresolved dual residence ends at mutual agreement between the two tax authorities
Japan–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — whether the individual cascade ends in a competent-authority mutual agreement procedure
yes
Source Japan–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — whether the individual cascade ends in a competent-authority mutual agreement procedure
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
What is different about this tie-breaker
Japan–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — how this cascade departs from, or matches, the OECD model order
Same structural twist as Japan–Indonesia: Art 4(2) sends any dual resident (individual or otherwise) straight to the competent authorities. No permanent-home, vital-interests, habitual-abode or nationality ladder. A replacement convention signed 28 May 2026 would add the full OECD cascade, but it is not yet in force — this page files the text that applies today.
Source Japan–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — how this cascade departs from, or matches, the OECD model order
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
The Philippines is not an MLI party, so this cascade is the bilateral text
OECD Depositary Signatories and Parties to the Multilateral Instrument — the Philippines is not listed, so MLI Article 4 does not rewrite this bilateral individual cascade even when the other State is an MLI party
yes
Source OECD Depositary Signatories and Parties to the Multilateral Instrument — the Philippines is not listed, so MLI Article 4 does not rewrite this bilateral individual cascade even when the other State is an MLI party
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Treaty article for employment income
Japan–Philippines Convention Art. 15, Dependent Personal Services — employment exercised in the other State may be taxed there, subject to the short-stay exception
Article 15
Source Japan–Philippines Convention Art. 15, Dependent Personal Services — employment exercised in the other State may be taxed there, subject to the short-stay exception
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Short-stay ceiling for employment exercised in the other State
Japan–Philippines Convention Art. 15(2) — exemption requires presence not exceeding 183 days in the calendar year, plus the non-resident-employer and PE/fixed-base limbs
183 days
Source Japan–Philippines Convention Art. 15(2) — exemption requires presence not exceeding 183 days in the calendar year, plus the non-resident-employer and PE/fixed-base limbs
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Period used for the employment day count
Japan–Philippines Convention Art. 15(2)(a) — the 183-day count is measured in the calendar year
calendar year
Source Japan–Philippines Convention Art. 15(2)(a) — the 183-day count is measured in the calendar year
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
The day count alone is not enough; employer and PE/fixed-base limbs must also pass
Japan–Philippines Convention Art. 15(2) — all conditions must hold: short stay, non-resident employer, and remuneration not borne by a PE or fixed base in the work State
yes
Source Japan–Philippines Convention Art. 15(2) — all conditions must hold: short stay, non-resident employer, and remuneration not borne by a PE or fixed base in the work State
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Method for eliminating double taxation
Japan–Philippines Convention Art. 23 — each State grants credit for qualifying tax paid in the other State, subject to the treaty limits
ordinary tax credit
Source Japan–Philippines Convention Art. 23 — each State grants credit for qualifying tax paid in the other State, subject to the treaty limits
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Treaty relief article
Japan–Philippines Convention Art. 23, Elimination of Double Taxation
Article 23
Source Japan–Philippines Convention Art. 23, Elimination of Double Taxation
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
A replacement treaty was signed in May 2026 but is not yet in force
Japan Ministry of Finance treaty list and 28 May 2026 press release — Japan and the Philippines signed a replacement convention on 28 May 2026, but it is not in force; the 1980 Convention as amended by the 2006 Protocol remains operative
yes
Source Japan Ministry of Finance treaty list and 28 May 2026 press release — Japan and the Philippines signed a replacement convention on 28 May 2026, but it is not in force; the 1980 Convention as amended by the 2006 Protocol remains operative
Checked Aug 2026 · Band high · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Source-only taxation does not make you a treaty resident of that State
Japan–Philippines DTA Art 4(1) — a person liable to tax in a State in respect only of income from sources in that State is not a resident of that State for treaty purposes
yes
Source Japan–Philippines DTA Art 4(1) — a person liable to tax in a State in respect only of income from sources in that State is not a resident of that State for treaty purposes
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
A Japan–Philippines social security agreement is in force
Japan Pension Service — Status of Agreements in Force lists the Philippines among Japan’s implemented SSA partners
yes
Source Japan Pension Service — Status of Agreements in Force lists the Philippines among Japan’s implemented SSA partners
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Private pensions/annuities taxable only in the treaty residence state (Art 18)
JP–PH Agreement Art 18 (MOF Japan synthesised EN PDF) — subject to Art 19(2), pensions and similar remuneration for past employment and annuities taxable only in the residence State
yes
Source JP–PH Agreement Art 18 (MOF Japan synthesised EN PDF) — subject to Art 19(2), pensions and similar remuneration for past employment and annuities taxable only in the residence State
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026

Common questions

Is there a tax treaty between Japan and Philippines?

How does the Philippine source-only rule change the treaty?

Do Japan-side traps still apply?

Yes. Your home-country machine does not switch off at the border. The DTA sits between the two tax systems — it narrows double tax, it does not delete either country's domestic rules.

Is this the same as the Japan–Vietnam pair?

Same home-country machine, different destination treaty and local law. Do not copy the Vietnam cascade or article numbers onto Philippines without reading this convention.

If both countries call me resident, which one wins?

Which Japan–Philippines treaty applies after the May 2026 signing?

The 1980 Convention as amended by the 2006 Protocol remains operative. A replacement convention was signed on 28 May 2026 but the Japanese Ministry of Finance still lists it as not in force.

JP → Philippines · four cells

Four machines a thread usually collapses

Social security / totalization	yes Source Japan Pension Service — Status of Agreements in Force lists the Philippines among Japan’s implemented SSA partners Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Income DTA does not totalise contributions.
Treaty pensions	yes Source JP–PH Agreement Art 18 (MOF Japan synthesised EN PDF) — subject to Art 19(2), pensions and similar remuneration for past employment and annuities taxable only in the residence State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Taxing rights ≠ portability of your home pension.
Foreign-income / remittance hinge	yes Source NIRC §23(D) (RA 8424) — an alien individual, whether a resident or not, is taxable only on income from sources within the Philippines Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Who taxes worldwide vs remitted vs source-only.
Home-side traps still on	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. JP domestic gates survive the move.

Why this beats a Facebook answer method

Method: how a fact cell works. Desk with memory when cells move: firms. Canonical pair: /japan-to-philippines/tax.

Filed cells for this pair

Philippines stay · labour · tax

Stay · Earn · Tax · Compare

Tax-residence day test	180 days Source NIRC §25(A) — aggregate stay of more than 180 days in any calendar year deems a nonresident alien engaged in trade or business 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 NIRC §23(D) (RA 8424) — an alien individual, whether a resident or not, is taxable only on income from sources within the Philippines Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Long-stay instrument (filed)	yes Source PRA SRRV benefits — Multiple entry and indefinite stay (pra.gov.ph/SRRVisa) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Local earn gate (filed)	yes Source DOLE Department Order No. 248, Series of 2025 — New Rules and Regulations on the Employment of Foreign Nationals in the Philippines (official PDF on dole.gov.ph) — AEP required for foreign nationals in gainful employment unless exempted or excluded Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.

Continue from this pair

JP × Philippines stays named. Overlay → stay / earn / dest tax → tools.

Cross-check

Cross-check JP × Philippines

Home × land · JP × Philippines Two dests · JP From Japan Philippines hub JP → Philippines tax

JP across six lands

Land	Treaty	Relief	SSA	Open
Vietnam	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.	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.	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.	JP → Vietnam
Thailand	yes Source Thai RD intro japan — signed 7 April 1990; instruments exchanged 1 August 1990; effect in Thailand from 1 Jan 1991 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–Thailand Convention Art 21 — each State credits tax paid in the other, subject to treaty limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source Japan Pension Service — Status of Agreements in Force (24 partners) does not include Thailand Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Thailand
Indonesia	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.	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.	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.	JP → Indonesia
PhilippinesHere	yes Source BIR Philippine Double Taxation Agreements list — Japan treaty in force (effective 1981-01-01) 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–Philippines Convention Art. 23 — each State grants credit for qualifying tax paid in the other State, subject to the treaty limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Japan Pension Service — Status of Agreements in Force lists the Philippines among Japan’s implemented SSA partners Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Philippines
Malaysia	yes Source MOF Japan MLI list — Malaysia Original signed 19-02-1999, entered into force 31-12-1999; Protocol 10-02-2010 / 01-12-2010; MOF synthesised text of Agreement as modified by MLI Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source JP–MY DTA Art 15 (MOF synthesised text); relief Art 22 ordinary credit — Article 22 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source Japan Pension Service — Status of Agreements in Force (24 partners) does not include Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Malaysia
Portugal	yes Source Portugal OECD MLI consolidated position + AT DTC summary table (Parliament's Resolution 50/2012) — Convention between the Portuguese Republic and Japan, Original signed 19-12-2011, entry into force 28-07-2013 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source JP–PT Convention Art 22 — Elimination of Double Taxation (Portugal credits Japanese tax; Japan credits Portuguese tax) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source Japan Pension Service — Status of Agreements in Force (24 partners) does not include Portugal Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Portugal

Eight passports on Philippines 8 overlays

Passport	Treaty	Relief	SSA	Open
AU	yes Source BIR Philippine Double Taxation Agreements list — Australia treaty in force (effective 1980-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Australia–Philippines DTA Art. 24 — each State grants a credit for income tax paid in the other State, subject to the treaty and domestic-law limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list does not include the Philippines Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Philippines
SG	yes Source BIR Philippine Double Taxation Agreements list — Singapore treaty in force (effective 1997-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	tax credit Source Singapore–Philippines DTA Art. 22 — both States grant credit for qualifying tax paid in the other State, with additional tax-sparing provisions Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Philippines social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Philippines
KR	yes Source BIR Philippine Double Taxation Agreements list — South Korea treaty in force (effective 1987-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source South Korea–Philippines DTA Art. 23 — each State grants credit for qualifying tax paid in the other State, subject to the treaty limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source NPS — Korea–Philippines social security agreement entered into force 1 April 2024 (totalization category) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Philippines
CN	yes Source BIR Philippine Double Taxation Agreements list — China treaty in force (effective 2002-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source China–Philippines DTA Art. 23 — China grants credit for Philippine tax and the Philippines grants credit for Chinese tax, subject to domestic-law limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Philippines — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Philippines
JPHere	yes Source BIR Philippine Double Taxation Agreements list — Japan treaty in force (effective 1981-01-01) 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–Philippines Convention Art. 23 — each State grants credit for qualifying tax paid in the other State, subject to the treaty limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Japan Pension Service — Status of Agreements in Force lists the Philippines among Japan’s implemented SSA partners Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Philippines
UK	yes Source BIR Philippine Double Taxation Agreements list — United Kingdom treaty in force (effective 1979-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source UK–Philippines Convention Art. 21 — each State grants credit for qualifying tax paid in the other State, subject to the treaty limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source GOV.UK Reciprocal agreements — Philippines listed among UK bilateral social security agreement countries Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Philippines
CA	yes Source BIR Philippine Double Taxation Agreements list — Canada treaty in force (effective 1977-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	tax credit (deduction from tax payable) Source Canada–Philippines Convention relief article — each State deducts qualifying tax paid in the other State from its tax payable, within the ordinary credit limitation Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source CRA — Canada–Philippines social security agreement EIF 1 March 1997 (CPT64) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Philippines
US	yes Source US–Philippines Income Tax Convention, signed Manila 1 Oct 1976; entered into force 16 Oct 1982 (irs.gov/pub/irs-trty/philip.pdf) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary foreign tax credit Source US–Philippines Convention Art 23 — Relief from Double Taxation (US credits PH tax; PH credits US tax); saving-clause exception under Art 6(4) — IRS philip.pdf Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include the Philippines Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Philippines

Cells cite primary sources with check months. Method · Sources · Disclosure. Not personalised tax advice.

Named pair: From Japan · JP → Philippines tax.

Also filed for Philippines: Australia · Singapore · South Korea · China · United Kingdom · Canada · United States.