In the case where you will leave Japan and lose your domicile and residence
for tax purposes in Japan but are still subject to relevant tax procedures,
you must appoint a tax agent who resides in Japan and submit a “Declaration Naming a Person to Administer the Taxpayer’s Tax Affairs for Income Tax and Consumption Tax” to the district director of the tax office which has jurisdiction
over your place for tax payment. Your tax agent will deal with the tax procedures
on behalf of you.
You can appoint a Japanese corporation or a person who resides in Japan as your tax agent.
If you are a resident who must file the tax return for the year in which you leave Japan, the due date for filing the tax return and paying the tax is as follows.
Note. The tax office where you must file your return is not determined based on the address of your tax agent but on your place for tax payment (See the “INCOME TAX AND SPECIAL INCOME TAX FOR RECONSTRUCTION GUIDE FOR ALIENS” for the place for tax payment.).