No, there are not, only countries that are lower down on the list.
The Islamic State has declared they are "The Caliphate", which in their eyes is the promised global state to end all states. All Muslims are expected to swear fealty to the Caliph and everyone else is an infidel that needs to die. By not submitting to the Caliphate, even "proper" Sunni Muslim governments have made themselves into targets.
A Christian equivalent would be some armed group announcing their leader is Jesus returning to the world to establish the Kingdom Come, and that the Pope, all governments and all people of the entire Creation needed to submit to him for Judgement. You can imagine the governments of even Christian-majority countries wouldn't like that too much. You can imagine as well that with such a declaration, there can be no compromise, no "Except Switzerland, they are neutral where the Lord's Judgement is concerned".
This is also the reason that the various Muslim countries around IS territory have been somewhat more serious about fighting them than previous extremists. Most of it is still jockeying of the various factions to gain an advantage against each other, but IS is a threat to all of them.
Underneath that logic is of course common political strategy. Japan doesn't have a sizable Muslim minority that can be incited to acts of terrorism, I think, so they are low down on the list unless they draw attention to themselves (IS is very PR conscious). But there is nothing short of converting to their brand of Islam and swearing fealty to the Caliph that will disqualify any country or its citizens from being a target.