Leaving Japan tax checklist
Departure-year filing, resident tax, tax representative, estimated tax, and exit tax.
Before leaving Japan, determine whether your tax residence ends, complete the departure-year return (or appoint a tax agent to file later), settle national and estimated tax, arrange resident-tax payment, test exit-tax exposure, and review a pension lump-sum withdrawal.
Effective: 2026-01-01 to 2026-12-31
Professional review pending — treat as draft and confirm with the authorities.
Key points
- Complete the departure-year return, or appoint a tax agent to file later.
- Resident tax does not end at departure — arrange payment.
- Appoint a tax representative (納税管理人) for post-departure procedures.
- Test exit-tax exposure and review a pension lump-sum withdrawal.
Filing and payment
Determine your departure date for tax purposes and whether residence ends. The NTA instructs departing taxpayers to file before leaving when no tax agent is appointed; appointing a tax agent (納税管理人) lets returns, refunds, and notices be handled from abroad afterward. Settle national income tax and any estimated tax, and arrange resident-tax payment with your municipality, since resident tax on the prior year survives departure.
Exit tax and pension
Test exit-tax exposure — Japan’s regime can apply where specified financial assets total at least ¥100M and residence-history conditions are met. Preserve Japanese bank and My Number access long enough to complete procedures, review a pension lump-sum withdrawal versus future pension rights, and notify your software, accountant, broker, bank, and insurer of the address change.
Who this is for
- People leaving Japan
- Anyone with post-departure filings
What this is not
- Short trips that do not end residence
- Exit tax can apply at ¥100M of specified assets; review before surrendering residence.
Frequently asked questions
How does tax residency work in Japan?
For tax, Japan classifies you as non-resident, non-permanent resident, or permanent resident — separate from your immigration status. Broadly: non-residents are taxed only on Japan-source income; non-permanent residents (in Japan under 5 of the last 10 years, without permanent intent) are taxed on Japan-source income plus foreign income paid in or remitted to Japan; permanent residents (for tax) are taxed on worldwide income. This affects foreign income and investments, so confirm your category with the NTA or a tax accountant.