Your Financial Obligations and rights: Leaving Japan

Aug 23,2023 | Individual Income Tax

When leaving Japan, you must be aware of your obligations and rights relating taxes and related issues.

1) National income taxes
You need to file tax returns for the year before your departure or appoint a tax representative to file returns on your behalf by 15th of March in the year after you leave Japan.

  • If you live in Japan more than 5 years out of the last 10 years with permanent/ spouse visa etc. and have over 100million yen financial assets, such as stocks and bonds, you need to declare them as if you had actually sold the assets by the time of departure.

2) Resident taxes
Resident taxes are levied on you by the ward office of your residential address as of January 1st of the year of departure.
The ward office sends payment invoices to your address from May to June of the year so if you leave early of the year, please contact the ward office in this regard.

3) Pension
If you have paid national pension premiums(国民年金) or joined social insurance program(厚生年金), you may request for the lump sum withdrawal payment if all of the followings apply on you.

  • You don’t have Japanese Nationality
  • You have paid the premiums for more than 6 months
  • You don’t have a domicile in Japan
  • You haven’t had a right to receive a pension