Tax Resident Definition

Dear Officer,
I hold Japanese passport but I do not work in Japan or have payroll in Japan. I would like to know whether I'm Japanese tax resident or not?
Should I pay individual tax in Japan?

Thanks.
Best Regards,
Peter

It depends on where you do actually receive payments from and the taxation agreement between the two countries. You might be tax resident in both and be liable to pay taxes in both, or, just one country.

In my case I would normally be tax resident in Japan and my home country, but fortunately the taxation agreement between the two includes something called "tie-break" rules, so I am only tax resident in Japan.

And just as an additional comment, you don't need to actually receive income in a country to be tax resident. Do you have assets? For example a car/house that you can make use of? That can qualify you.

I may be wrong on this - but doesn't it also depend upon where you live and for how long?

One of those "it depends", and usually the the marker is 183 days out of any 365 day period.

There are additional rules for some of the longer-duration stays. For example, Japan has a bunch of rules that kick-in after five years.