Leaving Japan — the tax checklist

If you are leaving Japan this year, four tax items usually matter.

1. Appoint a tax representative

If you will need someone in Japan to receive notices or file later, appoint a 納税管理人 before departure.

2. Decide whether to file before departure

You can file for Jan 1 through the departure date before leaving, or have your representative file later in the normal window.

3. Do not forget resident tax

Resident tax is often billed in June of the following year, even after you have left Japan.

4. Pension lump-sum refund

Some non-Japanese former residents can claim a lump-sum pension refund within 2 years of leaving, with part of the tax potentially recoverable through a later refund filing.