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 has a domicile and residence 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 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 for income tax / consumption tax” before departure, the due date for filing the tax return and tax payment for the year is 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 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 AND SPECIAL INCOME TAX FOR RECONSTRUCTION GUIDE FOR ALIENS” for the place for tax payment.).
- 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.
