🇯🇵 COUNTRY A Japan VS 🇸🇬 COUNTRY B Singapore

For a Japanese national or long-term Japan resident departing for Singapore: (1) Exit tax assessment: determine total financial asset value. If below ¥100M: no exit tax. If above: calculate unrealised gains; consider selling and crystallising gains before departure (paying 20.315% now, locking in the Japan holding period); or apply for 5-year deferral under the Japan-Singapore DTA if security can be posted. (2) Japanese tax residency cutoff: Japanese income tax applies to income earned until the day of departure (jushomin票 — jūmin-hyo residence registration cancellation). Municipal (inhabitants) tax: billed in the year after departure for the prior year's income — a final inhabitants tax bill arrives from the former municipality. (3) NISA accounts: NISA accounts must be closed or transferred on departure from Japan — cannot be maintained as a non-resident. Unrealised gains inside NISA are exempt from exit tax (NISA gains are already tax-exempt). (4) iDeCo: on departure, iDeCo contributions cease; the account can be maintained as a deferred pension or commuted. (5) Singapore arrival: no special regime for Japanese arrivals in Singapore. Employment Pass or EntrePass required for employment. CPF: not applicable unless you obtain Singapore PR. Employment income taxed from day 1 in Singapore at resident rates (if staying >183 days — otherwise non-resident 15% flat rate).