Domicile Election / Statutory Residence Test → Japan 🇯🇵
National Tax Agency (NTA) · JP-Thailand DTA 1990
To claim or comply with tax in Japan, the Domicile Election / Statutory Residence Test must be translated into Japanese and Apostilled — filed with National Tax Agency (NTA).
End-to-end: bank self-certifications → TRC → DTA claims → UBO disclosure → FinCEN BOI → exit-tax planning.
Why Japan insists on this document: Resident vs non-permanent resident (≤5 yrs) vs non-resident · NTA issues Japanese TRC.
FATCA IGA: Model 2 · CRS: participating · Treaty: JP-Thailand DTA 1990.
End-to-end: prepare Domicile Election / Statutory Residence Test at Tax adviser + lawyer (7-21 days) → Japanese translation → MFA → Apostille → National Tax Agency (NTA).
First-pass acceptance: 97-99%.
Coverage
How it works
- 1
Destination checklist
Map National Tax Agency (NTA) requirements against income / accounts / entity structure.
- 2
Prepare Domicile Election / Statutory Residence Test
Filed at Tax adviser + lawyer (7-21 working days).
- 3
Japanese translation
Registrar-listed translator with FATCA/CRS/UBO glossary.
- 4
MFA legalisation
Chaeng Wattana — 2-3 working days.
- 5
Apostille
MFA Apostille route.
- 6
File with National Tax Agency (NTA)
Online portal, DHL, or submission at the destination embassy in Bangkok.
Frequently asked questions
Does Japan accept Thai Apostille?
Yes — MFA Apostille suffices.
Which Thai-Japan treaty applies?
JP-Thailand DTA 1990
FATCA IGA Model?
Model 2 — banks report directly to IRS.
CRS participating?
Yes — Thailand AEOI in force since 2023.
Translation language?
Japanese, by a translator accepted by the destination authority or the Thai MFA.
Estimated total cost?
15,000-50,000 บาท + translation THB 1,000-2,000/page + MFA THB 400 + free Apostille + National Tax Agency (NTA) fees.
Timeline?
7-21 working days preparation + 14-60 days for destination approval.