Information about Income Tax＞Information about Income Tax＞No.12004 Tax information for an individual who will leave Japan
No.12004 Income tax information for an individual who will leave Japan
When you leave Japan
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 “Notification
of Tax Agent” 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.
- (1) If you submit the “Notification of Tax Agent” before departure, the due date for filing the tax return and tax payment for the year are March 15 of the following year.
- (2) If you leave Japan without submitting the “Notification of Tax Agent”, you must file the tax return and pay the tax before departure.
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 GUIDE FOR FOREINERS” for the place for tax payment.).