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.(Refer to Code 12019 for further details on quasi-final tax return.) |
Please see the "INCOME TAX AND SPECIAL INCOME TAX FOR RECONSTRUCTION GUIDE (FOR ALIENS)" for information on how to submit the form and necessary documents for the final tax return.