Leaving Japan — the tax checklist

If you are leaving Japan this year, you have four things to handle.

1. Appoint a tax representative (納税管理人) before leaving

Unless you are filing before you depart, appoint a 納税管理人 — any resident of Japan — and submit the 納税管理人の届出書 to your tax office. When the representative is no longer needed, file the dismissal form (09).

2. File a partial-year return

If you are filing before departure, cover Jan 1 through your departure date. If your representative files later, they cover the normal Jan–Dec window.

3. Don't forget resident tax (住民税)

Resident tax for year N is billed in June of year N+1 based on year N's income. Even after leaving, you may receive a bill at the address on file. Leave a forwarding arrangement or pay via your tax representative.

4. Pension lump-sum refund (脱退一時金)

Non-Japanese who paid into Japan's national pension may claim a lump-sum refund within 2 years of leaving. It is taxed at 20.42% at source, but a portion is recoverable via another 確定申告 using the 還付請求 route.