Hi all! You've all been incredibly helpful and I have asked similar questions to this in the past which has allowed me to go off and do my own research. I now have a final plan that I want a few eyes on before I commit.
My situation: I am a Japanese PR holder, work in Japan and have a new job lined up for Q1/Q2 next year in the US. I will quit my job in Japan this year. I want to avoid 住民税 on 2025's income if possible, and I do not want to lose my PR. I want to physically be in Japan for January & February to go skiing and meet friends, but not work or live.
My plan:
- I will go to immigration and apply for the 5 year re-entry permit.
- I will quit my job and file a 転出届 and give up my lease by the end of the year.
- I will fly out of Japan by December 31st 2025.
- I will re-enter Japan on my PR on January 2nd 2026 onwards. I will not rent a place or start work. Will look for a 民宿/airbnb etc and just finally be a tourist (on PR).
- I leave to the US to start my new job.
Is there anything here that does not make sense, or am I misunderstanding the tax rules? Additionally, in my last thread I asked about the period inbetween leaving JP and starting my new job and where I would be treated a tax resident – I was told I will be a tax resident _somewhere_, but in this case I cannot see where – US law allows me to start tax residency when I move since it's early in the year, and my understanding is I lose JP tax residency as soon as I file my 転出届. Is this not the case?
Thank you as always for your help!!
EDIT: based on the comments I fear I didn't explain myself well. Im not trying to avoid the tax and come back as a resident immediately afterwards. I'm actually leaving Japan. I am leaving my job, ending my lease etc etc. I just plan to return at some point in the next few years, but will be gone for an extended period of time whilst I work in another country, where I will have a jusho and be paying taxes.
by ViralRiver