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.
