Participants whose visit to Japan is for one year only are likely to be regarded as resident in the UK for tax purposes. However, it is possible that you will be regarded as "Not Resident" if your visit coincides with a UK tax year (6 April to the following 5 April) in which case see the note on "Longer Assignments" below. UK residents remain liable to UK income tax on earnings from Japan but may also be charged Japanese income tax in their third year (the Double Taxation Treaty between the UK and Japan prevents double taxation in the first two years as described below).

Thus, UK teachers who spend one academic year in Japan from, say, 20 October/November to the following 20 August, remain resident and ordinarily resident in the UK. However, if they accept a two-year contract their residence status changes to not resident.