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Those Leaving Japan After Residency

                               

Posted date:2025.07.09 Author:Eisuke Yasuda

Taxes:

If you lose your domicile and residence for tax purposes in Japan but are still subject to tax procedures, you must appoint a tax agent residing in Japan and submit a “Notification of Tax Agent”. It is preferable to do this before you leave, as it will extend the deadline for filing taxes. Otherwise if you submit a “Notification of Tax Agent” after you leave, taxes must be filed and paid immediately.

Designated Tax Agent?
Yes No
Residents or “non residents subject to aggregation tax” File and Pay Taxes by Tax Return Due Date  File and Pay Taxes Before Departure
Non-Residents who have income from employment in Japan File a Quasi-Tax return before departure

Pension Refund:

You may be eligible to receive lump-sum withdrawal payments. Those enrolled in Japanese public pension schemes for at least 6 months can claim these payments from the Japan Pension Service after leaving Japan. When these payments are received, income tax at a rate of 20.42% is withheld. However, recipients can file a tax return to potentially claim a refund of the withheld amount, and to do so, you are required to file a tax return with a “Notice of the Lump-sum Withdrawal Payment (Entitlement)” through your tax agent in Japan.

YASUDA-Accounting can provide support as your tax agent and handle refunds on your behalf. Please feel free to contact us.

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