Information about Income TaxInformation about Income Tax>No.12021 Procedures before departing from Japan

No.12021 Procedures before departing from Japan

I will leave Japan next month to return to my country. What tax procedures do I need to complete?

A person departing Japan must declare his or her income using one of the return forms indicated below.

Please note that individuals who have not paid their tax or filed a return by the specified due date may be imposed additional tax and delinquent tax.

(1) Residents or non-residents subject to aggregate taxation who are leaving Japan without designating a tax agent must pay their tax and file a final tax return form with the Tax Office with jurisdiction over the location of their address before leaving the country.
(2) Residents or non-residents subject to aggregate taxation who are leaving Japan after designating a tax agent must pay their tax and file a final tax return form with the Tax Office with jurisdiction over the location of their address by the statutory due date for tax return.
(3) Non-residents (excluding those who conduct business at a fixed location in Japan) who have income from employment or personal services performed in Japan that is not subject to withholding tax, must file a quasi-final tax return form and pay tax before leaving the country.

Please see the "INCOME TAX AND SPECIAL INCOME TAX FOR RECONSTRUCTION GUIDE (FOR ALIENS) 2017" for information on where to submit the form and necessary documents for the final tax return.