Japan–Vietnam tax: exit tax and nenkin abroad

In plain termsJapan’s domestic residence is domicile or one continuous year — not a 183-day myth. The exit-tax gate is ¥100 million of covered assets and more than five years in the prior ten. Treaty in force since

1995-12-31

Source MOF Japan tax convention list — Viet Nam EIF 31 Dec 1995

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

MLI

OECD Multilateral Instrument — overlays some treaties with anti-abuse and withholding rules

withholding from

2024-01-01

Source MOF MLI Viet Nam page — WH effect on or after 1 Jan 2024 in Japan and Viet Nam

Checked Aug 2026 · Band low · Status fresh

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

nenkin

Japanese public pension

paid abroad is a Japan-side gate, not a Vietnam one.

What the codes mean4 terms in plain language

DTA: double-tax agreement between two countries
nenkin: Japanese public pension
MLI: OECD Multilateral Instrument — overlays some treaties with anti-abuse and withholding rules
183 days: the day count that usually switches on tax residence

Visa → days → tax → labour

TRC / stay sets how long you may remain.
Days and habitual abode decide Vietnam tax residence (threshold
183 days
Source Luật Thuế TNCN 109/2025/QH15 Điều 2 khoản 2 điểm a; NĐ 253/2026/NĐ-CP Điều 4 khoản 1
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
).
Working needs a permit or exemption — separate from tax.
Relief between the states runs through the Japan–Vietnam DTA (signed
1995-10-24
Source MOF — signed Hanoi 24 October 1995
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
).

Treaty article caps

Primary MOF synthesised MLI text. Article-by-article PPT / other overrides are not re-celled here.

Article / topic	On file
Dividends	10% Source Japan–Vietnam DTA Art 10(2) (MOF synthesised text) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Interest	10% Source Japan–Vietnam DTA Art 11(2) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Royalties	10% Source Japan–Vietnam DTA Art 12(2) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Construction PE	more than 6 months Source Japan–Vietnam DTA Art 5(3) — construction/installation/assembly/supervisory > six months Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Services PE	more than 6 months Source Japan–Vietnam DTA Art 5(4) — services aggregating > six months within any twelve-month period Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. within any twelve-month period
Art 15 short-stay limb	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.
Art 18 pensions	Taxable only in the residence state
Art 23 credit JP ← VN tax	Exists — dollar amounts refused
Art 23 credit VN ← JP tax	Exists — dollar amounts refused
MLI withholding effect	From 2024-01-01 Source MOF MLI Viet Nam page — WH effect on or after 1 Jan 2024 in Japan and Viet Nam Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
MLI other taxes — Japan	Periods from 2024-03-01 Source MOF MLI Viet Nam page — for taxes other than WH, MLI effect in Japan for taxable periods beginning on or after 1 Mar 2024 Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
MLI other taxes — Vietnam	Periods from 2025-01-01 Source MOF MLI Viet Nam page — for taxes other than WH, MLI effect in Viet Nam for taxable periods beginning on or after 1 Jan 2025 Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Art 4 dual-resident tie-breaker	permanent home → centre of vital interests → habitual abode → nationality → mutual agreement

MLI applies to this pair. Article-by-article overrides beyond the WH effect date are not re-celled.

Dual residence — why day counts disagree

Vietnam: 183-day / habitual-abode machine (tax residency).
Japan: domicile (jusho) or continuous residence (kyosho) of one year or more — not a single 183-day domestic test.
Dual domestic residence → DTA Art 4: permanent home → centre of vital interests → habitual abode → nationality → mutual agreement.
Refused: picking treaty residence without permanent-home and vital-interests facts.

Rungs:

5 rungs

Source Japan–Vietnam DTA Art 4(2); nguon/JP_VN_DTA_1995.md

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

. Nationality is a separate rung:

yes

Source Japan–Vietnam DTA Art 4(2); nguon/JP_VN_DTA_1995.md

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

. Ends at mutual agreement:

yes

Source Japan–Vietnam DTA Art 4(2); nguon/JP_VN_DTA_1995.md

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

The twistJapan–Vietnam: five-limb OECD-style cascade including nationality and mutual agreement. Day counts alone do not settle the tie.

Employment exercised in Vietnam

Three checks, not oneThe treaty employment rule sits in

Article 15

Source Japan–Vietnam DTA Art 15 / Art 23; nguon/JP_VN_DTA_1995.md

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

. The short-stay ceiling is

183 days

Source Japan–Vietnam DTA Art 15 — ≤183 days in the calendar year (one of conditions)

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, measured in the

calendar year

Source Japan–Vietnam DTA Art 15 / Art 23; nguon/JP_VN_DTA_1995.md

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

. The day count alone is not a safe answer.

When both States tax the same income

The treaty relief method is

ordinary tax credit

Source Japan–Vietnam DTA Art 15 / Art 23; nguon/JP_VN_DTA_1995.md

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

under

Article 23

Source Japan–Vietnam DTA Art 15 / Art 23; nguon/JP_VN_DTA_1995.md

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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.

Japan-side traps

Domestic Japan gates. They do not travel from the Australia page. We state the gate — not the bill.

1. Worldwide tax for ordinary residents

Ordinary residents are taxed on whole income. A non-permanent resident category exists for certain non-Japanese nationals. Vietnam residence does not by itself switch worldwide tax off.

2. Domicile or one-year residence (not the 183-day myth)

Domestic tax residence uses domicile or continuous residence of

1 years

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

Checked Aug 2026 · Band low · Status fresh

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

. The treaty Art 15 short-stay limb uses

183 days

Source Japan–Vietnam DTA Art 15 — ≤183 days in the calendar year (one of conditions)

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

— that is not Japan’s domestic residence test.

3. Exit tax

Leaving Japan permanently can trigger a deemed disposal of covered securities and unsettled derivatives when holdings total

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.

or more and domicile or residence exceeds

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.

in the prior

10 years

Source NTA Tax Answer No.1478 — lookback window for the residence limb

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

. Regime 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.

. Payment deferral of

5 years

Source NTA No.1478 — tax payment deferral available for 5 years (extendable to 10) if tax manager + collateral filed before departure

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

(max

10 years

Source NTA No.1478 — deferral extendable to a maximum of 10 years

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

) exists if a tax manager and collateral are filed before departure. Gain maths refused.

4. Nenkin abroad — SSA with Vietnam not in force

Japanese public pension can be paid 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)

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

). Japan–Vietnam social security agreement in force:

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 have 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.

) — that is not an agreement yet. Non-Japanese leavers may claim Lump-sum Withdrawal Payments (

yes

Source JPS Lump-sum Withdrawal Payments — non-Japanese with short National Pension / EPI coverage can apply within two years of leaving Japan

Checked Aug 2026 · Band med · Status fresh

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

) within two years of leaving — amount tables refused.

What stays refused

Dollar Art 23 credits, exit-tax gain maths beyond the ¥100m threshold gate, nenkin / lump-sum amount tables, non-permanent resident dollar schedules, and MLI article-by-article overrides beyond the WH effect date.

All cells on this page

Evidence and sources50 dated facts for Japan–Vietnam tax: exit tax and nenkin abroad

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

Japan–Vietnam double tax agreement exists and is in force
Japan–Vietnam DTA 1995; MOF tax convention list; MOF synthesised text
yes
Source Japan–Vietnam DTA 1995; MOF tax convention list; MOF synthesised text
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Japan–Vietnam DTA signed
MOF — signed Hanoi 24 October 1995
1995-10-24
Source MOF — signed Hanoi 24 October 1995
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Japan–Vietnam DTA entry into force
MOF Japan tax convention list — Viet Nam EIF 31 Dec 1995
1995-12-31
Source MOF Japan tax convention list — Viet Nam EIF 31 Dec 1995
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Dividend source cap
Japan–Vietnam DTA Art 10(2) (MOF synthesised text)
10%
Source Japan–Vietnam DTA Art 10(2) (MOF synthesised text)
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Interest source cap
Japan–Vietnam DTA Art 11(2)
10%
Source Japan–Vietnam DTA Art 11(2)
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Royalty source cap
Japan–Vietnam DTA Art 12(2)
10%
Source Japan–Vietnam DTA Art 12(2)
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Construction PE threshold
Japan–Vietnam DTA Art 5(3) — construction/installation/assembly/supervisory > six months
6 months
Source Japan–Vietnam DTA Art 5(3) — construction/installation/assembly/supervisory > six months
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Services PE threshold
Japan–Vietnam DTA Art 5(4) — services aggregating > six months within any twelve-month period
6 months
Source Japan–Vietnam DTA Art 5(4) — services aggregating > six months within any twelve-month period
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Dependent personal services short-stay limb
Japan–Vietnam DTA Art 15 — ≤183 days in the calendar year (one of conditions)
183 days
Source Japan–Vietnam DTA Art 15 — ≤183 days in the calendar year (one of conditions)
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 18 pensions taxable only in residence state
Japan–Vietnam DTA Art 18
yes
Source Japan–Vietnam DTA Art 18
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 4 individual dual-resident tie-breaker cascade
Japan–Vietnam DTA Art 4(2)(a)–(d)
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Dual JP–VN domestic residents use DTA Art 4
Japan–Vietnam DTA Art 4(2)
yes
Source Japan–Vietnam DTA Art 4(2)
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 23 credit: Japan ← Vietnam tax
Japan–Vietnam DTA Art 23(2)(a) — Japan credit for Vietnamese tax
yes
Source Japan–Vietnam DTA Art 23(2)(a) — Japan credit for Vietnamese tax
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 23 credit: Vietnam ← Japan tax
Japan–Vietnam DTA Art 23(1) — Vietnam credit for Japanese tax
yes
Source Japan–Vietnam DTA Art 23(1) — Vietnam credit for Japanese tax
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 23 foreign-tax credit dollar amounts deliberately not modelled
Art 23 mechanism filed; dollar credits refused
yes
Source Art 23 mechanism filed; dollar credits refused
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
MLI applies to the Japan–Vietnam tax treaty
MOF — MLI applies to Japan–Vietnam treaty; WH effect from 1 Jan 2024
yes
Source MOF — MLI applies to Japan–Vietnam treaty; WH effect from 1 Jan 2024
Checked Aug 2026 · Band med · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
MLI withholding-tax effect from
MOF MLI Viet Nam page — WH effect on or after 1 Jan 2024 in Japan and Viet Nam
2024-01-01
Source MOF MLI Viet Nam page — WH effect on or after 1 Jan 2024 in Japan and Viet Nam
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
MLI article-by-article overrides deliberately not modelled
MOF synthesised text exists; article-by-article PPT/other overrides not re-celled
yes
Source MOF synthesised text exists; article-by-article PPT/other overrides not re-celled
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Japan domestic tax traps are modelled on this site
nguon/JP_SIDE_TRAPS.md — domicile/1yr / worldwide / exit tax gates
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.
checked Aug 2026
Japan tax residence uses domicile or one-year continuous residence
NTA — resident = domicile (jusho) or residence (kyosho) continuously for one year or more
yes
Source NTA — resident = domicile (jusho) or residence (kyosho) continuously for one year or more
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Japan continuous-residence threshold for tax residence
NTA Income Tax Guide — continuous residence of one year or more
1 years
Source NTA Income Tax Guide — continuous residence of one year or more
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Japan domestic tax residence is not a single 183-day test
NTA — domestic residence is domicile/1yr; 183 days appears in treaty Art 15 short-stay, not as the domestic residence test
yes
Source NTA — domestic residence is domicile/1yr; 183 days appears in treaty Art 15 short-stay, not as the domestic residence test
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Japan ordinary residents are taxed on worldwide income
NTA Income Tax Guide — residents other than non-permanent residents taxed on whole income
yes
Source NTA Income Tax Guide — residents other than non-permanent residents taxed on whole income
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Japan non-permanent resident category exists
NTA — non-permanent resident = non-Japanese national with ≤5 years domicile/residence in preceding 10 years
yes
Source NTA — non-permanent resident = non-Japanese national with ≤5 years domicile/residence in preceding 10 years
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Japan exit-tax regime exists
NTA Tax Answer No.1478 — 国外転出時課税 deemed disposal of covered assets on overseas departure
yes
Source NTA Tax Answer No.1478 — 国外転出時課税 deemed disposal of covered assets on overseas departure
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Exit-tax covered-asset threshold
NTA No.1478 — covered assets totaling ¥100 million or more at departure
100000000 JPY
Source NTA No.1478 — covered assets totaling ¥100 million or more at departure
Checked Aug 2026 · Band med · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Exit-tax dollar amounts deliberately not modelled
Exit-tax gate and ¥100m threshold filed; gain maths refused
yes
Source Exit-tax gate and ¥100m threshold filed; gain maths refused
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Exit-tax prior-residence limb
NTA Tax Answer No.1478 — more than 5 years domicile/residence in the 10 years before departure
5 years
Source NTA Tax Answer No.1478 — more than 5 years domicile/residence in the 10 years before departure
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Exit-tax residence lookback window
NTA Tax Answer No.1478 — lookback window for the residence limb
10 years
Source NTA Tax Answer No.1478 — lookback window for the residence limb
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Exit-tax regime applies from
NTA No.1478 — regime applies to overseas departures on or after 1 July 2015 (Heisei 27 tax reform)
2015-07-01
Source NTA No.1478 — regime applies to overseas departures on or after 1 July 2015 (Heisei 27 tax reform)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Exit-tax payment-deferral base period
NTA No.1478 — tax payment deferral available for 5 years (extendable to 10) if tax manager + collateral filed before departure
5 years
Source NTA No.1478 — tax payment deferral available for 5 years (extendable to 10) if tax manager + collateral filed before departure
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Exit-tax payment-deferral maximum
NTA No.1478 — deferral extendable to a maximum of 10 years
10 years
Source NTA No.1478 — deferral extendable to a maximum of 10 years
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Exit-tax covered assets include securities and unsettled derivatives
NTA No.1478 — covered assets include securities (shares, investment trusts), silent-partnership interests, unsettled margin and derivative contracts
yes
Source NTA No.1478 — covered assets include securities (shares, investment trusts), silent-partnership interests, unsettled margin and derivative contracts
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
MLI other-tax effect in Japan from
MOF MLI Viet Nam page — for taxes other than WH, MLI effect in Japan for taxable periods beginning on or after 1 Mar 2024
2024-03-01
Source MOF MLI Viet Nam page — for taxes other than WH, MLI effect in Japan for taxable periods beginning on or after 1 Mar 2024
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
MLI other-tax effect in Vietnam from
MOF MLI Viet Nam page — for taxes other than WH, MLI effect in Viet Nam for taxable periods beginning on or after 1 Jan 2025
2025-01-01
Source MOF MLI Viet Nam page — for taxes other than WH, MLI effect in Viet Nam for taxable periods beginning on or after 1 Jan 2025
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Japan–Vietnam social security agreement is in force
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
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.
checked Aug 2026
Japan–Vietnam SSA negotiations have started (not yet in force)
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
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
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Japanese public pension can be paid while living abroad
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)
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
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Japanese pension dollar/¥ amounts deliberately not modelled
JPS — monthly nenkin rates and contribution-month maths deliberately not modelled
yes
Source JPS — monthly nenkin rates and contribution-month maths deliberately not modelled
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Lump-sum Withdrawal Payment for non-Japanese leavers exists
JPS Lump-sum Withdrawal Payments — non-Japanese with short National Pension / EPI coverage can apply within two years of leaving Japan
yes
Source JPS Lump-sum Withdrawal Payments — non-Japanese with short National Pension / EPI coverage can apply within two years of leaving Japan
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Lump-sum Withdrawal Payment amounts deliberately not modelled
JPS — Lump-sum Withdrawal Payment amount tables deliberately not modelled; gate existence only
yes
Source JPS — Lump-sum Withdrawal Payment amount tables deliberately not modelled; gate existence only
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Ordered rungs before the tie is settled
Japan–Vietnam DTA Art 4(2); nguon/JP_VN_DTA_1995.md
5 rungs
Source Japan–Vietnam DTA Art 4(2); 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.
checked Aug 2026
Nationality is a rung in this treaty
Japan–Vietnam DTA Art 4(2); nguon/JP_VN_DTA_1995.md
yes
Source Japan–Vietnam DTA Art 4(2); 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.
checked Aug 2026
Cascade ends in mutual agreement
Japan–Vietnam DTA Art 4(2); nguon/JP_VN_DTA_1995.md
yes
Source Japan–Vietnam DTA Art 4(2); 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.
checked Aug 2026
What is different about this tie-breaker
Japan–Vietnam DTA Art 4(2); nguon/JP_VN_DTA_1995.md
Japan–Vietnam: five-limb OECD-style cascade including nationality and mutual agreement. Day counts alone do not settle the tie.
Source Japan–Vietnam DTA Art 4(2); 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.
checked Aug 2026
Employment article
Japan–Vietnam DTA Art 15 / Art 23; nguon/JP_VN_DTA_1995.md
Article 15
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.
checked Aug 2026
Employment short-stay ceiling (days)
Japan–Vietnam DTA Art 15 — ≤183 days in the calendar year (one of conditions)
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.
checked Aug 2026
How the short-stay days are counted
Japan–Vietnam DTA Art 15 / Art 23; nguon/JP_VN_DTA_1995.md
calendar year
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.
checked Aug 2026
How double tax is relieved
Japan–Vietnam DTA Art 15 / Art 23; nguon/JP_VN_DTA_1995.md
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.
checked Aug 2026
Relief article
Japan–Vietnam DTA Art 15 / Art 23; nguon/JP_VN_DTA_1995.md
Article 23
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.
checked Aug 2026

Common questions

Is Japan tax residence a 183-day test?

No. Domestic Japan residence uses domicile or continuous residence of one year or more. The 183-day figure appears in treaty Art 15 short-stay — not as Japan’s domestic residence test.

What is Japan’s exit tax threshold?

NTA Tax Answer No.1478: covered securities and unsettled derivatives totaling ¥100 million or more, and domicile/residence for more than five years in the prior ten. Gain maths refused. Payment deferral of five years (max ten) exists with conditions.

Is there a Japan–Vietnam tax treaty?

Yes. Signed 24 October 1995; in force from 31 December 1995. MLI withholding effect from 1 January 2024. Article-by-article MLI overrides beyond filed dates are not re-celled.

How is dual JP–VN residence resolved?

When both domestic systems claim you, DTA Art 4 applies (permanent home → centre of vital interests → habitual abode → nationality → mutual agreement). We refuse outcomes without those facts.

Can I receive Japanese pension in Vietnam — is there an SSA?

Japanese public pension can generally be paid abroad if you qualify. There is no Japan–Vietnam social security agreement in force yet; MOFA announced negotiations in July 2025. Non-Japanese leavers may claim Lump-sum Withdrawal Payments within two years of leaving — amount tables are refused.

Run the calculator · Tax hub · pair hub.

JP → Vietnam · four cells

Four machines a thread usually collapses

Social security / totalization	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. Income DTA does not totalise contributions.
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. Taxing rights ≠ portability of your home pension.
Foreign-income / remittance hinge	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. Who taxes worldwide vs remitted vs source-only.
Home-side traps still on	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. JP domestic gates survive the move.
SSA twist	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.

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-vietnam/tax.

Filed cells for this pair

Vietnam stay · labour · tax

Stay · Earn · Tax · Compare

Tax-residence day test	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 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.
Long-stay instrument (filed)	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 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.

Continue from this pair

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

From JapanAll six destinations Vietnam stayVisa and residence Vietnam earnWork lawfully Vietnam taxWho may tax you there Home × land deskRead this pair side by side Two destinationsSame passport, second dest JP → ThailandSame passport, other land JP → IndonesiaSame passport, other land JP → PhilippinesSame passport, other land JP → MalaysiaSame passport, other land JP → PortugalSame passport, other land Tax calculatorVietnam days → position lines Decision toolVietnam gates

Cross-check

Cross-check JP × Vietnam

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

JP across six lands

Land	Treaty	Relief	SSA	Open
VietnamHere	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
Philippines	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 Vietnam 8 overlays

Passport	Treaty	Relief	SSA	Open
AU	yes Source [1992] ATS 44; Australian Treasury income tax treaties list — status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source [1992] ATS 44 Art 15 / Art 23; nguon/AU_VN_DTA_1992_ATS44.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS International social security agreements — Australia has agreements with 32 listed countries; Vietnam absent from current agreements and from agreements under negotiation on that page Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Vietnam
SG	yes Source SSO Income Tax (Singapore — Vietnam) Order 1994 — Agreement signed Hanoi 2 March 1994 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SSO Order 1994 Art 15 / Art 24; nguon/SG_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source Singapore has no bilateral social security / CPF totalisation agreement with Vietnam; CPF membership turns on SC/SPR status (CPF Board), not a VN SSA certificate path Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Vietnam
KR	yes Source Korea–Vietnam DTA 1994; MOFA treaty list; WTO Center English 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 Korea–Vietnam DTA Art 15 / Art 23; nguon/KR_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source MOFA Viet Nam treaty database / NPS — Agreement on social insurance between Korea and Viet Nam; EIF 1 January 2024 (Announcement 50/2023/TB-LPQT) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Vietnam
CN	yes Source China–Vietnam DTA 1995; VN GDT treaty list; MFA treaty PDF 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–Vietnam DTA Art 15 / Art 23; nguon/CN_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 MOHRSS — China bilateral social security agreements in force with listed partners (DE/KR/DK/FI/CA/CH/NL/ES/LU/JP/RS etc.) — Vietnam absent Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Vietnam
JPHere	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
UK	yes Source UK–Vietnam DTA 1994; SI 1994/3216; GOV.UK Vietnam tax treaties Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SI 1994/3216 Schedule Art 15 / Art 22; nguon/UK_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source GOV.UK Reciprocal agreements + NI38 country lists do not include Vietnam as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Vietnam
CA	yes Source Canada–Vietnam Income Tax Agreement; treaty-accord.gc.ca id 102424; Income Tax Conventions Implementation Act, 1998 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CRA — Countries that have an international social security agreement with Canada — Vietnam absent from the published table (as of page update 2024-07-23) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Vietnam
US	No treaty in force	domestic foreign tax credit only (Form 1116) — no in-force treaty Source IRS A–Z treaty list — US–Vietnam signed not in force; nguon/US_VN_DTA_STATUS.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA International Programs — Status of Totalization Agreements / POMS GN 01701.005 country table — Vietnam absent from agreements in force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Vietnam

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

Named pair: From Japan · JP → Vietnam tax.

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

Japan–Vietnam tax: exit tax and nenkin abroad

1995-12-31

Source MOF Japan tax convention list — Viet Nam EIF 31 Dec 1995

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

MLI

OECD Multilateral Instrument — overlays some treaties with anti-abuse and withholding rules

withholding from

2024-01-01

Source MOF MLI Viet Nam page — WH effect on or after 1 Jan 2024 in Japan and Viet Nam

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

nenkin

Japanese public pension

paid abroad is a Japan-side gate, not a Vietnam one.

What the codes mean4 terms in plain language

DTA: double-tax agreement between two countries
nenkin: Japanese public pension
MLI: OECD Multilateral Instrument — overlays some treaties with anti-abuse and withholding rules
183 days: the day count that usually switches on tax residence

Visa → days → tax → labour

TRC / stay sets how long you may remain.
Days and habitual abode decide Vietnam tax residence (threshold
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.
).
Working needs a permit or exemption — separate from tax.
Relief between the states runs through the Japan–Vietnam DTA (signed
1995-10-24
Source MOF — signed Hanoi 24 October 1995
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
).

Treaty article caps

Primary MOF synthesised MLI text. Article-by-article PPT / other overrides are not re-celled here.

Article / topic	On file
Dividends	10% Source Japan–Vietnam DTA Art 10(2) (MOF synthesised text) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Interest	10% Source Japan–Vietnam DTA Art 11(2) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Royalties	10% Source Japan–Vietnam DTA Art 12(2) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Construction PE	more than 6 months Source Japan–Vietnam DTA Art 5(3) — construction/installation/assembly/supervisory > six months Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Services PE	more than 6 months Source Japan–Vietnam DTA Art 5(4) — services aggregating > six months within any twelve-month period Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. within any twelve-month period
Art 15 short-stay limb	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.
Art 18 pensions	Taxable only in the residence state
Art 23 credit JP ← VN tax	Exists — dollar amounts refused
Art 23 credit VN ← JP tax	Exists — dollar amounts refused
MLI withholding effect	From 2024-01-01 Source MOF MLI Viet Nam page — WH effect on or after 1 Jan 2024 in Japan and Viet Nam Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
MLI other taxes — Japan	Periods from 2024-03-01 Source MOF MLI Viet Nam page — for taxes other than WH, MLI effect in Japan for taxable periods beginning on or after 1 Mar 2024 Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
MLI other taxes — Vietnam	Periods from 2025-01-01 Source MOF MLI Viet Nam page — for taxes other than WH, MLI effect in Viet Nam for taxable periods beginning on or after 1 Jan 2025 Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Art 4 dual-resident tie-breaker	permanent home → centre of vital interests → habitual abode → nationality → mutual agreement

MLI applies to this pair. Article-by-article overrides beyond the WH effect date are not re-celled.

Dual residence — why day counts disagree

Vietnam: 183-day / habitual-abode machine (tax residency).
Japan: domicile (jusho) or continuous residence (kyosho) of one year or more — not a single 183-day domestic test.
Dual domestic residence → DTA Art 4: permanent home → centre of vital interests → habitual abode → nationality → mutual agreement.
Refused: picking treaty residence without permanent-home and vital-interests facts.

Rungs:

5 rungs

Source Japan–Vietnam DTA Art 4(2); 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.

. Nationality is a separate rung:

yes

Source Japan–Vietnam DTA Art 4(2); 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.

. Ends at mutual agreement:

yes

Source Japan–Vietnam DTA Art 4(2); 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.

The twistJapan–Vietnam: five-limb OECD-style cascade including nationality and mutual agreement. Day counts alone do not settle the tie.

Employment exercised in Vietnam

Three checks, not oneThe treaty employment rule sits in

Article 15

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.

. The short-stay ceiling is

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.

, measured in the

calendar year

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.

. The day count alone is not a safe answer.

When both States tax the same income

The treaty relief method is

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.

under

Article 23

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.

. 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.

Japan-side traps

Domestic Japan gates. They do not travel from the Australia page. We state the gate — not the bill.

1. Worldwide tax for ordinary residents

Ordinary residents are taxed on whole income. A non-permanent resident category exists for certain non-Japanese nationals. Vietnam residence does not by itself switch worldwide tax off.

2. Domicile or one-year residence (not the 183-day myth)

Domestic tax residence uses domicile or continuous residence of

1 years

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

Checked Aug 2026 · Band low · Status fresh

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

. The treaty Art 15 short-stay limb uses

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.

— that is not Japan’s domestic residence test.

3. Exit tax

Leaving Japan permanently can trigger a deemed disposal of covered securities and unsettled derivatives when holdings total

100000000 JPY

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

Checked Aug 2026 · Band med · Status fresh

Open primary URL

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

or more and domicile or residence exceeds

5 years

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

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

in the prior

10 years

Source NTA Tax Answer No.1478 — lookback window for the residence limb

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

. Regime from

2015-07-01

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

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

. Payment deferral of

5 years

Source NTA No.1478 — tax payment deferral available for 5 years (extendable to 10) if tax manager + collateral filed before departure

Checked Aug 2026 · Band med · Status fresh

Open primary URL

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

(max

10 years

Source NTA No.1478 — deferral extendable to a maximum of 10 years

Checked Aug 2026 · Band med · Status fresh

Open primary URL

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

) exists if a tax manager and collateral are filed before departure. Gain maths refused.

4. Nenkin abroad — SSA with Vietnam not in force

Japanese public pension can be paid abroad (

yes

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

). Japan–Vietnam social security agreement in force:

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.

. Negotiations have 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

Open primary URL

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

) — that is not an agreement yet. Non-Japanese leavers may claim Lump-sum Withdrawal Payments (

yes

Source JPS Lump-sum Withdrawal Payments — non-Japanese with short National Pension / EPI coverage can apply within two years of leaving Japan

Checked Aug 2026 · Band med · Status fresh

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

) within two years of leaving — amount tables refused.

What stays refused

All cells on this page

Evidence and sources50 dated facts for Japan–Vietnam tax: exit tax and nenkin abroad

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

Japan–Vietnam double tax agreement exists and is in force
Japan–Vietnam DTA 1995; MOF tax convention list; MOF synthesised text
yes
Source Japan–Vietnam DTA 1995; MOF tax convention list; MOF synthesised text
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Japan–Vietnam DTA signed
MOF — signed Hanoi 24 October 1995
1995-10-24
Source MOF — signed Hanoi 24 October 1995
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Japan–Vietnam DTA entry into force
MOF Japan tax convention list — Viet Nam EIF 31 Dec 1995
1995-12-31
Source MOF Japan tax convention list — Viet Nam EIF 31 Dec 1995
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Dividend source cap
Japan–Vietnam DTA Art 10(2) (MOF synthesised text)
10%
Source Japan–Vietnam DTA Art 10(2) (MOF synthesised text)
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Interest source cap
Japan–Vietnam DTA Art 11(2)
10%
Source Japan–Vietnam DTA Art 11(2)
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Royalty source cap
Japan–Vietnam DTA Art 12(2)
10%
Source Japan–Vietnam DTA Art 12(2)
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Construction PE threshold
Japan–Vietnam DTA Art 5(3) — construction/installation/assembly/supervisory > six months
6 months
Source Japan–Vietnam DTA Art 5(3) — construction/installation/assembly/supervisory > six months
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Services PE threshold
Japan–Vietnam DTA Art 5(4) — services aggregating > six months within any twelve-month period
6 months
Source Japan–Vietnam DTA Art 5(4) — services aggregating > six months within any twelve-month period
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Dependent personal services short-stay limb
Japan–Vietnam DTA Art 15 — ≤183 days in the calendar year (one of conditions)
183 days
Source Japan–Vietnam DTA Art 15 — ≤183 days in the calendar year (one of conditions)
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 18 pensions taxable only in residence state
Japan–Vietnam DTA Art 18
yes
Source Japan–Vietnam DTA Art 18
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 4 individual dual-resident tie-breaker cascade
Japan–Vietnam DTA Art 4(2)(a)–(d)
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Dual JP–VN domestic residents use DTA Art 4
Japan–Vietnam DTA Art 4(2)
yes
Source Japan–Vietnam DTA Art 4(2)
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 23 credit: Japan ← Vietnam tax
Japan–Vietnam DTA Art 23(2)(a) — Japan credit for Vietnamese tax
yes
Source Japan–Vietnam DTA Art 23(2)(a) — Japan credit for Vietnamese tax
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 23 credit: Vietnam ← Japan tax
Japan–Vietnam DTA Art 23(1) — Vietnam credit for Japanese tax
yes
Source Japan–Vietnam DTA Art 23(1) — Vietnam credit for Japanese tax
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 23 foreign-tax credit dollar amounts deliberately not modelled
Art 23 mechanism filed; dollar credits refused
yes
Source Art 23 mechanism filed; dollar credits refused
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
MLI applies to the Japan–Vietnam tax treaty
MOF — MLI applies to Japan–Vietnam treaty; WH effect from 1 Jan 2024
yes
Source MOF — MLI applies to Japan–Vietnam treaty; WH effect from 1 Jan 2024
Checked Aug 2026 · Band med · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
MLI withholding-tax effect from
MOF MLI Viet Nam page — WH effect on or after 1 Jan 2024 in Japan and Viet Nam
2024-01-01
Source MOF MLI Viet Nam page — WH effect on or after 1 Jan 2024 in Japan and Viet Nam
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
MLI article-by-article overrides deliberately not modelled
MOF synthesised text exists; article-by-article PPT/other overrides not re-celled
yes
Source MOF synthesised text exists; article-by-article PPT/other overrides not re-celled
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Japan domestic tax traps are modelled on this site
nguon/JP_SIDE_TRAPS.md — domicile/1yr / worldwide / exit tax gates
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.
checked Aug 2026
Japan tax residence uses domicile or one-year continuous residence
NTA — resident = domicile (jusho) or residence (kyosho) continuously for one year or more
yes
Source NTA — resident = domicile (jusho) or residence (kyosho) continuously for one year or more
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Japan continuous-residence threshold for tax residence
NTA Income Tax Guide — continuous residence of one year or more
1 years
Source NTA Income Tax Guide — continuous residence of one year or more
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Japan domestic tax residence is not a single 183-day test
NTA — domestic residence is domicile/1yr; 183 days appears in treaty Art 15 short-stay, not as the domestic residence test
yes
Source NTA — domestic residence is domicile/1yr; 183 days appears in treaty Art 15 short-stay, not as the domestic residence test
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Japan ordinary residents are taxed on worldwide income
NTA Income Tax Guide — residents other than non-permanent residents taxed on whole income
yes
Source NTA Income Tax Guide — residents other than non-permanent residents taxed on whole income
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Japan non-permanent resident category exists
NTA — non-permanent resident = non-Japanese national with ≤5 years domicile/residence in preceding 10 years
yes
Source NTA — non-permanent resident = non-Japanese national with ≤5 years domicile/residence in preceding 10 years
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Japan exit-tax regime exists
NTA Tax Answer No.1478 — 国外転出時課税 deemed disposal of covered assets on overseas departure
yes
Source NTA Tax Answer No.1478 — 国外転出時課税 deemed disposal of covered assets on overseas departure
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Exit-tax covered-asset threshold
NTA No.1478 — covered assets totaling ¥100 million or more at departure
100000000 JPY
Source NTA No.1478 — covered assets totaling ¥100 million or more at departure
Checked Aug 2026 · Band med · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Exit-tax dollar amounts deliberately not modelled
Exit-tax gate and ¥100m threshold filed; gain maths refused
yes
Source Exit-tax gate and ¥100m threshold filed; gain maths refused
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Exit-tax prior-residence limb
NTA Tax Answer No.1478 — more than 5 years domicile/residence in the 10 years before departure
5 years
Source NTA Tax Answer No.1478 — more than 5 years domicile/residence in the 10 years before departure
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Exit-tax residence lookback window
NTA Tax Answer No.1478 — lookback window for the residence limb
10 years
Source NTA Tax Answer No.1478 — lookback window for the residence limb
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Exit-tax regime applies from
NTA No.1478 — regime applies to overseas departures on or after 1 July 2015 (Heisei 27 tax reform)
2015-07-01
Source NTA No.1478 — regime applies to overseas departures on or after 1 July 2015 (Heisei 27 tax reform)
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Exit-tax payment-deferral base period
NTA No.1478 — tax payment deferral available for 5 years (extendable to 10) if tax manager + collateral filed before departure
5 years
Source NTA No.1478 — tax payment deferral available for 5 years (extendable to 10) if tax manager + collateral filed before departure
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Exit-tax payment-deferral maximum
NTA No.1478 — deferral extendable to a maximum of 10 years
10 years
Source NTA No.1478 — deferral extendable to a maximum of 10 years
Checked Aug 2026 · Band med · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Exit-tax covered assets include securities and unsettled derivatives
NTA No.1478 — covered assets include securities (shares, investment trusts), silent-partnership interests, unsettled margin and derivative contracts
yes
Source NTA No.1478 — covered assets include securities (shares, investment trusts), silent-partnership interests, unsettled margin and derivative contracts
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
MLI other-tax effect in Japan from
MOF MLI Viet Nam page — for taxes other than WH, MLI effect in Japan for taxable periods beginning on or after 1 Mar 2024
2024-03-01
Source MOF MLI Viet Nam page — for taxes other than WH, MLI effect in Japan for taxable periods beginning on or after 1 Mar 2024
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
MLI other-tax effect in Vietnam from
MOF MLI Viet Nam page — for taxes other than WH, MLI effect in Viet Nam for taxable periods beginning on or after 1 Jan 2025
2025-01-01
Source MOF MLI Viet Nam page — for taxes other than WH, MLI effect in Viet Nam for taxable periods beginning on or after 1 Jan 2025
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Japan–Vietnam social security agreement is in force
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
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.
checked Aug 2026
Japan–Vietnam SSA negotiations have started (not yet in force)
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
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
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Japanese public pension can be paid while living abroad
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)
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
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Japanese pension dollar/¥ amounts deliberately not modelled
JPS — monthly nenkin rates and contribution-month maths deliberately not modelled
yes
Source JPS — monthly nenkin rates and contribution-month maths deliberately not modelled
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Lump-sum Withdrawal Payment for non-Japanese leavers exists
JPS Lump-sum Withdrawal Payments — non-Japanese with short National Pension / EPI coverage can apply within two years of leaving Japan
yes
Source JPS Lump-sum Withdrawal Payments — non-Japanese with short National Pension / EPI coverage can apply within two years of leaving Japan
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Lump-sum Withdrawal Payment amounts deliberately not modelled
JPS — Lump-sum Withdrawal Payment amount tables deliberately not modelled; gate existence only
yes
Source JPS — Lump-sum Withdrawal Payment amount tables deliberately not modelled; gate existence only
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Ordered rungs before the tie is settled
Japan–Vietnam DTA Art 4(2); nguon/JP_VN_DTA_1995.md
5 rungs
Source Japan–Vietnam DTA Art 4(2); nguon/JP_VN_DTA_1995.md
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Nationality is a rung in this treaty
Japan–Vietnam DTA Art 4(2); nguon/JP_VN_DTA_1995.md
yes
Source Japan–Vietnam DTA Art 4(2); 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.
checked Aug 2026
Cascade ends in mutual agreement
Japan–Vietnam DTA Art 4(2); nguon/JP_VN_DTA_1995.md
yes
Source Japan–Vietnam DTA Art 4(2); 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.
checked Aug 2026
What is different about this tie-breaker
Japan–Vietnam DTA Art 4(2); nguon/JP_VN_DTA_1995.md
Japan–Vietnam: five-limb OECD-style cascade including nationality and mutual agreement. Day counts alone do not settle the tie.
Source Japan–Vietnam DTA Art 4(2); 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.
checked Aug 2026
Employment article
Japan–Vietnam DTA Art 15 / Art 23; nguon/JP_VN_DTA_1995.md
Article 15
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.
checked Aug 2026
Employment short-stay ceiling (days)
Japan–Vietnam DTA Art 15 — ≤183 days in the calendar year (one of conditions)
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.
checked Aug 2026
How the short-stay days are counted
Japan–Vietnam DTA Art 15 / Art 23; nguon/JP_VN_DTA_1995.md
calendar year
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.
checked Aug 2026
How double tax is relieved
Japan–Vietnam DTA Art 15 / Art 23; nguon/JP_VN_DTA_1995.md
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.
checked Aug 2026
Relief article
Japan–Vietnam DTA Art 15 / Art 23; nguon/JP_VN_DTA_1995.md
Article 23
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.
checked Aug 2026

Common questions

Is Japan tax residence a 183-day test?

No. Domestic Japan residence uses domicile or continuous residence of one year or more. The 183-day figure appears in treaty Art 15 short-stay — not as Japan’s domestic residence test.

What is Japan’s exit tax threshold?

Is there a Japan–Vietnam tax treaty?

Yes. Signed 24 October 1995; in force from 31 December 1995. MLI withholding effect from 1 January 2024. Article-by-article MLI overrides beyond filed dates are not re-celled.

How is dual JP–VN residence resolved?

When both domestic systems claim you, DTA Art 4 applies (permanent home → centre of vital interests → habitual abode → nationality → mutual agreement). We refuse outcomes without those facts.

Can I receive Japanese pension in Vietnam — is there an SSA?

Run the calculator · Tax hub · pair hub.

JP → Vietnam · four cells

Four machines a thread usually collapses

Social security / totalization	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. Income DTA does not totalise contributions.
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. Taxing rights ≠ portability of your home pension.
Foreign-income / remittance hinge	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. Who taxes worldwide vs remitted vs source-only.
Home-side traps still on	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. JP domestic gates survive the move.
SSA twist	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.

Why this beats a Facebook answer method

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

Filed cells for this pair

Vietnam stay · labour · tax

Stay · Earn · Tax · Compare

Tax-residence day test	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 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.
Long-stay instrument (filed)	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 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.

Continue from this pair

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

Cross-check

Cross-check JP × Vietnam

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

JP across six lands

Land	Treaty	Relief	SSA	Open
VietnamHere	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
Philippines	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 Vietnam 8 overlays

Passport	Treaty	Relief	SSA	Open
AU	yes Source [1992] ATS 44; Australian Treasury income tax treaties list — status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source [1992] ATS 44 Art 15 / Art 23; nguon/AU_VN_DTA_1992_ATS44.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS International social security agreements — Australia has agreements with 32 listed countries; Vietnam absent from current agreements and from agreements under negotiation on that page Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Vietnam
SG	yes Source SSO Income Tax (Singapore — Vietnam) Order 1994 — Agreement signed Hanoi 2 March 1994 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SSO Order 1994 Art 15 / Art 24; nguon/SG_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source Singapore has no bilateral social security / CPF totalisation agreement with Vietnam; CPF membership turns on SC/SPR status (CPF Board), not a VN SSA certificate path Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Vietnam
KR	yes Source Korea–Vietnam DTA 1994; MOFA treaty list; WTO Center English 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 Korea–Vietnam DTA Art 15 / Art 23; nguon/KR_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source MOFA Viet Nam treaty database / NPS — Agreement on social insurance between Korea and Viet Nam; EIF 1 January 2024 (Announcement 50/2023/TB-LPQT) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Vietnam
CN	yes Source China–Vietnam DTA 1995; VN GDT treaty list; MFA treaty PDF 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–Vietnam DTA Art 15 / Art 23; nguon/CN_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 MOHRSS — China bilateral social security agreements in force with listed partners (DE/KR/DK/FI/CA/CH/NL/ES/LU/JP/RS etc.) — Vietnam absent Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Vietnam
JPHere	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
UK	yes Source UK–Vietnam DTA 1994; SI 1994/3216; GOV.UK Vietnam tax treaties Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SI 1994/3216 Schedule Art 15 / Art 22; nguon/UK_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source GOV.UK Reciprocal agreements + NI38 country lists do not include Vietnam as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Vietnam
CA	yes Source Canada–Vietnam Income Tax Agreement; treaty-accord.gc.ca id 102424; Income Tax Conventions Implementation Act, 1998 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CRA — Countries that have an international social security agreement with Canada — Vietnam absent from the published table (as of page update 2024-07-23) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Vietnam
US	No treaty in force	domestic foreign tax credit only (Form 1116) — no in-force treaty Source IRS A–Z treaty list — US–Vietnam signed not in force; nguon/US_VN_DTA_STATUS.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA International Programs — Status of Totalization Agreements / POMS GN 01701.005 country table — Vietnam absent from agreements in force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Vietnam

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

Named pair: From Japan · JP → Vietnam tax.

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