Permanent Resident Tax Payer Window

[FaiyaaJapan]

First time poster with a permanent resident tax qualifying question. I understand that if I lived in Japan for 5 out of the last 10 years, I am a permanent resident for tax purposes. But I'm wanting to confirm is this a sliding window?

What I mean is I lived in Japan previously from 2007 and left on March 20th, 2015. I moved back on June 22, 2022. Today is November 9th, 2023. So they way I see it as of today:
505 days: 2023/06/22-2023/11/09
496 days: 2013/11/09-2015/03/20
Total 1001
5 years is 1825 days

Now it would seem that I should include that year and a half from 2013-2015, but every day that goes by one of the 2013-2015 days drops off. Would that be correct? In other words I won't reach the 1825 total days until I've actually been here for 5 years since 6/22/2023.

[Tkydon]

First time poster with a permanent resident tax qualifying question. I understand that if I lived in Japan for 5 out of the last 10 years, I am a permanent resident for tax purposes. But I'm wanting to confirm is this a sliding window?

What I mean is I lived in Japan previously from 2007 and left on March 20th, 2015. I moved back on June 22, 2022. Today is November 9th, 2023. So they way I see it as of today:
505 days: 2023/06/22-2023/11/09
496 days: 2013/11/09-2015/03/20
Total 1001
5 years is 1825 days

Now it would seem that I should include that year and a half from 2013-2015, but every day that goes by one of the 2013-2015 days drops off. Would that be correct? In other words I won't reach the 1825 total days until I've actually been here for 5 years since 6/22/2023.

Yes, Correct if you broke your Residence, and were not resident or domiciled in Japan during that time.

If the number of days in the last 3,652 days (from Today's Date 10 Years ago, including two Leap Years) is less than half of that, less than 1,826 days, then you are still a Non-Permanent Resident for Tax Purposes.

If you were here 10 years ago, you'll be dropping a day at the front and adding a day at the back; net no change, until
If you were not here 10 years ago, you'll only be adding a day; net one day increase.

You will become a Permanent Resident for Tax Purposes when the total days of residence reaches 1,826 days (or 1,827 days if there were 3 Leap Years).

[Gareth]

Not an answer to your question but info in case it’s useful.

When it comes to being a permanent resident for residence purposes, if you are going for the ten year rule, it needs to be ten years in a row. Previous years spent in Japan don’t count towards the ten years if there is a gap.

When I was at ten years in total but not ten years in a row, I applied for permanent residency but was rejected. Once I hit ten years consecutively, I was accepted.

[FaiyaaJapan]

Yes, Correct if you broke your Residence, and were not resident or domiciled in Japan during that time.

If the number of days in the last 3,652 days (from Today's Date 10 Years ago, including two Leap Years) is less than half of that, less than 1,826 days, then you are still a Non-Permanent Resident for Tax Purposes.

If you were here 10 years ago, you'll be dropping a day at the front and adding a day at the back; net no change, until
If you were not here 10 years ago, you'll only be adding a day; net one day increase.

You will become a Permanent Resident for Tax Purposes when the total days of residence reaches 1,826 days (or 1,827 days if there were 3 Leap Years).

Thank you for the confirmation! They way you stated it is much easier to follow. This is what I had assumed but want to assume with Japan and taxes and immigration.

Also thank you Gareth. This was my understanding as well, needs to be consecutive.