Headline tax-burden delta + residency-test framing for relocating from FR to JP. Numbers below come from our country tax calculators applied to common USD income levels.
Net at $100k in FR
$77,421
Net at $100k in JP
$76,124
Move delta
-$1,296
FR keeps more after tax
| Gross (USD) | FR effective | JP effective | Delta |
|---|---|---|---|
| $25,000 | 5.2% | 9.5% | -$1,074 |
| $50,000 | 14.3% | 15.4% | -$518 |
| $75,000 | 19.5% | 20.6% | -$794 |
| $100,000 | 22.6% | 23.9% | -$1,296 |
| $150,000 | 28.7% | 28.9% | -$310 |
| $250,000 | 34.3% | 33.7% | +$1,575 |
| $500,000 | 39.7% | 39.8% | -$767 |
Leaving FR
Residency rule. Three alternative tests: home / principal place of stay (>183 days) / centre of economic interests.
Tax base. Worldwide income — residents are taxed on income earned anywhere.
Exit tax. Exit tax on substantial securities holdings (>50% of household financial wealth) for emigrants.
Arriving in JP
Residency rule. Resident = domicile in Japan OR residence in Japan for ≥1 year. Non-permanent resident (1-5 years) taxed only on Japan-source + remitted foreign income.
Tax base. Worldwide income — residents are taxed on income earned anywhere.
Exit tax. Exit tax on >¥100M unrealised securities gains for emigrants resident ≥5 of last 10 years.
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