For people moving out of Japan
Leaving Japan? File your tax return the right way.
What you need to do depends on your income and the date you leave. We prepare and file your Japanese tax return, by email in written English.
Individuals only. Japanese tax only. No calls.
Please note: Our tax accountant does not speak English. We work in writing only and do not offer phone or video calls. We write to you in English and handle the translation on our side.
Is this you?
- You are leaving Japan this year for a new job, a transfer or a move home.
- You have income besides your salary, such as rent, share sales or RSUs.
- You left a job during the year and had no year-end adjustment (nenmatsu chosei).
- You already left Japan, and you are not sure your last year was handled correctly.
- You are not sure what happens to your resident tax (juminzei).
How the tax works
If you must file, you have two ways to finish. You can file before you go, or appoint a tax agent (nozei kanrinin) to file for you the next year.
Which path applies to you?
- Salary only, and no return is required: Your employer settles your tax with a year-end adjustment at your last salary, if you qualify.
- You must file, and you appoint a tax agent: You notify the tax office (zeimusho) by the day you leave. Your agent files and pays for you from February 16 to March 15 of the next year.
- You must file, and you do not appoint a tax agent: You file a quasi-final return and pay the tax by the time you leave.
- You leave between January 1 and March 15 with no tax agent: You also file last year's return by the time you leave, if one is required.
- You have income in Japan after you leave, such as rent: You file for the full year through a tax agent, from February 16 to March 15 of the next year.
- You only want a refund: You can file when you leave, or file later through a tax agent. You have five years from January 1 of the next year.
Not everyone who leaves mid-year gets a year-end adjustment. Ask your employer.
Tax year 2026 only: the filing date changes your basic deduction
A tax reform raises the basic deduction for 2026. It takes effect on December 1, 2026.
Quasi-final return filed by November 30, 2026
- The old deduction applies.
- You can request a correction from December 1, 2026 to December 1, 2031.
- If you are outside Japan at that time, you need a tax agent.
Return filed on or after December 1, 2026
- The new deduction applies.
- If you must file, you still need to file or notify the tax office of a tax agent before you leave.
If your last salary and year-end adjustment came on or before November 30, 2026, the new deduction is not included. You need a tax return to receive it. If no tax was withheld from your pay, there is no refund. If you are a non-resident for all of 2026, your basic deduction is at most ¥620,000.
Resident tax is based on the previous year's income. You generally owe it if you had an address in Japan on January 1 and your income was above a certain level, even if you leave on January 2 or later. Ask your employer whether it can deduct the balance from your final pay.
If you cannot pay before you leave, you appoint someone in Japan and notify your city office. That notice is separate from the one you give the tax office.
Japan's exit tax may apply when you leave, if you lived in Japan for more than five of the past ten years. Time on some visa statuses is not counted, so the test needs checking. Read Japan's Exit Tax on Securities.
Common mistakes
- Leaving without a plan. If you must file, you need to file or notify the tax office of a tax agent before you leave.
- Counting 183 days. Your tax status depends on facts such as your home and job, not on a simple day count.
- Forgetting resident tax. January 1 decides it, and you may still owe it after you leave.
- Assuming your employer handled everything. A year-end adjustment does not cover rent, share sales or stock pay outside payroll.
- Keeping income in Japan with no tax agent. Rent or a property sale after you leave can require a return the next year.
What you can do yourself, and where you need a professional
You can do this yourself
- Confirm your last working day and your departure date.
- Ask your employer about a year-end adjustment and resident tax.
- Get your withholding slip (gensen choshuhyo) before you leave.
- Collect insurance certificates and records of other income.
- Decide who could act as your tax agent.
You need a professional when
- You have income besides your salary, such as RSUs, rent or share sales.
- You are leaving in 2026 and need to choose when to file.
- You want to claim a refund after you have left.
- You will keep property or other income in Japan.
- You hold ¥100 million or more in securities.
What we do
Please contact us before you leave if you can. Some steps must be done by your departure date.
- Check which path applies to you, from your documents.
- Prepare your quasi-final return or your final tax return (kakutei shinkoku).
- Apply the deductions and the rules for the year you leave.
- Send you a written English summary, and file after you approve it.
- Tell you in writing what to pay, or what refund to expect, and by when.
Your return is prepared and signed by Yuma Komatsu, Certified Public Accountant (No. 43196) and Licensed Tax Accountant (No. 151214).
We help individuals only, with Japanese tax only, and we do not offer calls. We do not handle pension or social security procedures, or visa procedures.
Fee examples
These are the fees for our English-language service.
| Example | Fee |
|---|---|
| Minimum fee, such as salary only | ¥97,500¥107,250 with tax |
| Salary and ¥10 million of overseas income | ¥129,000¥141,900 with tax |
| Salary and ¥10 million of RSU income | ¥135,000¥148,500 with tax |
Your fee depends on your documents. Consumption tax is included in the second figure. These fees are for your return only. If we act as your tax agent, that fee is ¥60,000 per year (¥66,000 with consumption tax). We confirm your fee by email after we review your documents. These are regular fees. If you apply by December 31, 2026, you get 10% off, down to the minimum fee.
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).
How it works
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Get a free written quote
Tell us your departure date, your income and where you are moving. We aim to reply in written English within two business days, Japan time. Answers about your own tax position come after you engage us.
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Sign the engagement letter
You review the terms and sign. We then start work on your return.
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Upload documents
We send you a checklist and a secure upload folder. If something is missing, we ask by email.
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Review the English summary
Before filing, you check a written English summary and approve it. If the English and Japanese differ, the Japanese original applies.
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We file your return
We sign your Japanese return and file it with the tax office.
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Receive your copies
We send you copies of the filed return, with what to pay or what refund to expect.
Frequently asked questions
Do I need to file a tax return before I leave Japan?
Not always. If salary is your only income and your employer settles your tax at your last salary, you may not need to file. If you must file, you file before you leave or notify the tax office of a tax agent by the day you leave.
What is a quasi-final return?
It is a tax return for the period from January 1 to the day you leave. If you must file and do not appoint a tax agent, you file it and pay the tax by the time you leave.
Can I file after I have left Japan?
Yes, through a tax agent. If you notified the tax office of a tax agent before you left, the agent files from February 16 to March 15 of the next year. A refund return can be filed through a tax agent for five years from January 1 of the next year.
Do I still pay resident tax after I leave?
Usually yes, if you had an address in Japan on January 1. Resident tax is based on the previous year's income, and it still applies if you leave on January 2 or later.
I lived in Japan for less than 183 days. Am I exempt from tax?
Not automatically. Japan's residence test looks at facts such as your home and job. Someone with a job in Japan expected to last a year or more is usually a resident from arrival. Tax treaties can change the result in some cases.
Who can be my tax agent?
A person living in Japan, such as a relative, or a Japanese corporation. 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).
See your fee before you decide
Answer a few questions and get your fee in 60 seconds, or send your details for a free written quote.