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 declare your income and pay tax in accordance with the following categories.
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 who have income subject to aggregate taxation” who are leaving Japan without designating a tax agent must file a final tax return to the Tax Office with jurisdiction over the location of their domicile or residence and pay their tax before their departure. |
| (2) | Residents or “non-residents who have income subject to aggregate taxation” who are leaving Japan after designating a tax agent must file a final tax return to the Tax Office with jurisdiction over the location of their domicile or residence and pay their tax by the statutory due date for the tax return. |
| (3) | Non-residents (excluding those who conduct business etc. through a fixed location etc. 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 and pay their tax before their departure.(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 information on how to submit the form and necessary documents for the final tax return.