Filing Your Japan Tax Return When You Move Abroad: Deadlines and Tax Agents

Do you need a tax return at all?

Leaving Japan does not create a filing duty by itself. You must file if your income for the year would normally require a final tax return (kakutei shinkoku).

Examples are salary over ¥20 million, or more than ¥200,000 of other income on top of a single salary taxed at source. Japanese rent, share sales and stock income missing from your withholding slip (gensen choshuhyo) can also trigger a return. If you are only due a refund, filing is optional. See who must file.

With or without a tax agent: what changes

A tax agent moves your deadline from the day you leave to March 15 of the next year. A tax agent is a person or company in Japan who files, pays and receives tax office mail for you. Submit the notification by the day you leave.

On both routes, medical costs, social insurance and life insurance premiums count only if you paid them before leaving.

Leaving in 2026? The December 1 dividing line

Higher deductions for tax year 2026 (Reiwa 8) take effect on December 1, 2026.

For example, David's total income for 2026 is ¥4,000,000. His basic deduction is ¥680,000 on a return filed by November 30, and ¥1,040,000 on one filed from December 1. The gap is ¥1,040,000 − ¥680,000 = ¥360,000. This is a simplified estimate based on assumed figures.

If you must file, you cannot wait for December. File before you leave, or notify the tax office of a tax agent by the day you leave.

A non-resident for all of 2026 gets a basic deduction of ¥620,000 at most. If you leave during 2026 and file through a tax agent, the higher scale can apply, because you have a resident period.

Resident tax (juminzei) is a separate bill

Resident tax goes to your city office, so settling income tax does not settle it. You owe resident tax for a year if you have an address in Japan on January 1 and income above a set level. Leaving on January 2 does not change that. The amount is based on the previous year's income.

• Deducted from salary: Ask your employer to take the balance from your final pay. If you leave the job between January and May, your employer generally must do this.
• Cannot pay before leaving: Name a tax agent and notify your city office. This is separate from the tax office notification.
• No address on the next January 1: Resident tax on your income for the year you left generally does not arise.

Unpaid resident tax can also affect a later application to renew your stay.

The pension lump-sum payment and its 20.42% tax

The lump-sum withdrawal payment is a pension claim, so you apply to the Japan Pension Service after you leave. Conditions include not being a Japanese national and having at least 6 months of coverage. You also must not meet the 10-year requirement for an old-age pension, and you must claim within 2 years of leaving Japan.

For employees' pension insurance, 20.42% income tax is withheld. You may claim a refund by opting to file a tax return through a tax agent, with your payment notice.

A 2025 pension law will change these rules from a date set by cabinet order, so check with the Japan Pension Service first. Pension claims are outside our service, and we do not promise to take on a refund return for this payment.

Common mistakes

• Planning to file after you arrive abroad. With no tax agent, your return is due before you leave. A late return can bring a penalty and delinquent tax.
• Treating the quasi-final return as the end. Japan-source income after you leave, such as rent, requires another return for the whole year.
• Expecting a refund in your overseas account. With a tax agent, the refund goes to an account in your agent's name.
• Ignoring large share holdings. Securities worth ¥100 million or more can trigger the exit tax.

What you can do yourself, and where you need help

You can handle these steps yourself:

• Ask your employer whether you will get a year-end adjustment, and by what date.
• Collect your withholding slip and insurance certificates before you leave.
• Ask your city office about unpaid resident tax.

Get professional help if you have rent, share sales, stock compensation or foreign income, or if you must choose between the two routes above.

What changes when a tax accountant handles it

• Once engaged, we check whether you must file, using your departure date and all your income.
• We split your year into resident and non-resident periods and apply the correct deductions.
• We prepare and sign your Japanese return, and you approve an English summary before filing.

We handle Japanese tax for individuals only, by email, with no calls. See our service for people leaving Japan. If you do not have anyone in Japan who can act as your tax agent, we can act for you. The fee is ¥60,000 per year (¥66,000 with consumption tax).

Frequently asked questions

This article is general information based on rules in force as of November 6, 2026. It is not advice for your situation.