Japan → Vietnam

In plain termsJapan residence is domicile or continuous residence of one year or more — not a 183-day test. Vietnam’s day-count is a different machine. Art 4 sits between them.

1. 183 is not Japan’s residence test

   Domestic residence is not the 183-day myth (

   yes

   Source NTA — domestic residence is domicile/1yr; 183 days appears in treaty Art 15 short-stay, not as the domestic residence test

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

   ). Test: domicile or one year (
   yes

   Source NTA — resident = domicile (jusho) or residence (kyosho) continuously for one year or more

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

   ); one-year threshold
   1 years

   Source NTA Income Tax Guide — continuous residence of one year or more

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

   . Dual claim → Art 4 on the tax overlay.

2. Exit-tax gate

   Exit-tax regime exists (

   yes

   Source NTA Tax Answer No.1478 — 国外転出時課税 deemed disposal of covered assets on overseas departure

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

   ) from
   2015-07-01

   Source NTA No.1478 — regime applies to overseas departures on or after 1 July 2015 (Heisei 27 tax reform)

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

   . Asset threshold
   100000000 JPY

   Source NTA No.1478 — covered assets totaling ¥100 million or more at departure

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

   ; residence years in prior 10:
   5 years

   Source NTA Tax Answer No.1478 — more than 5 years domicile/residence in the 10 years before departure

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

   . Gain maths refused.

3. Nenkin abroad

   Nenkin payable abroad (

   yes

   Source Japan Pension Service — Japanese public pension benefits can be claimed / paid while living outside Japan if qualifying requirements are met (apply for pension benefits / international pages)

   Checked Aug 2026 · Band low · Status fresh

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

   ). Japan–Vietnam SSA in force:
   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

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

   ; negotiations started (
   yes

   Source MOFA Japan press release 18 July 2025 — commencement of intergovernmental negotiations for a Japan–Viet Nam Social Security Agreement (first round from 22 July 2025); not yet in force

   Checked Aug 2026 · Band high · Status fresh

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

   ).

Also: visa & stay · decide.