Foreigner

❶As a rule, foreigners are treated as non-residents.
❷Persons on official duty with a foreign government or international organization.
 

Japanese

❶Those who leave Japan and stay in a foreign country for the purpose of working at an office in a foreign country (including overseas branches of Japanese corporations, local corporations, representative offices, and international organizations).
❷Those who leave Japan and stay in a foreign country for the purpose of staying in a foreign country for more than 2 years.
❸In addition to those listed in (1) and (2), those who have stayed in a foreign country for 2 years or more after leaving Japan.
❹Those listed in (1) through (3) who are temporarily returning to their home country for office work, vacation, etc. and whose period of stay is less than 6 months.