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 or residence for tax purposes in Japan but are still subject to procedures for tax return submission and for other national tax-related matters, you need to appoint a tax agent who is a resident in Japan and submit a “Notification of Tax Agent for income tax / 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 leaving Japan and must file the tax return for the year in which you leave Japan, you must file the tax return and pay the tax according to the categories shown below.
- (1) If you submit the “Notification of Tax Agent for income tax / consumption tax” before departure, you must file the tax return and pay the tax for the year through the tax agent between February 16 and March 15 of the following year.
- (2) If you leave Japan without submitting the “Notification of Tax Agent for income tax / consumption tax”, you must file a quasi-final return and pay the tax before departure.
（Notes）1 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 the place for tax payment.).
2 Tap here, regarding how to fill in “Notification of Tax Agent for income tax / consumption tax.”
- Consultation service for national tax is available at the Phone Consultation Center of the Regional Taxation Bureaus. Please take a look at "IF YOU NEED FURTHER INFORMATION, PLEASE CONTACT" and try the phone consultation service.
