Does maintaining <5/10 years residency with PR still trigger exit tax?

Hi, I'm learning about exit tax and PR and had some questions.

My understanding is that exit tax applies in certain situations, where one criteria is that you have over 5 of the last 10 years of residency under a table 2 status such as PR.

If I were to leave Japan to live abroad while having PR (with the intent to return in the future, but not maintaining any address or presence in Japan during that time), and then return to Japan, would the 5/10 years rule for exit tax be counting during this time?

Let's say that then I return to Japan at some point in time and later on voluntarily give up my PR. As long as I have lived in Japan for less than 5 of the last ten years cumulatively (even if, for example, I have held PR for more than 5 of the last ten years), then at that time, I believe I would not have to pay exit tax. Is that understanding correct?

Thanks!