What to Do Before Leaving Japan: Tax Refunds, Resident Tax, and Full Checklist

Complete Pre-Departure Checklist

Leaving Japan is more than packing bags and booking a flight. Skip the right steps and you may face tax notices, unreturned deposits, or forced account closures down the line. Here's a complete, time-ordered checklist:

1. Final Tax Return (確定申告): The Key to Getting Your Tax Refund

When Do You Need to File?

If you had income in Japan and any of the following applies, filing a final tax return (確定申告) before departure is strongly recommended:

• Your employer did not do the year-end adjustment (年末調整) — common for working holiday participants with multiple jobs or casual employment
• More income tax was withheld than you actually owe (you want a refund)
• Annual income exceeded ¥2,000,000 from sources other than your primary salary
• You have deductible expenses (medical costs, housing loan interest, etc.)

Filing Early

The standard final tax return (確定申告) period is February 16 – March 15 of the following year. If you plan to leave before then:

• You can file at the tax office on any business day before your departure
• You can typically begin filing from January 1 onward
• Bring all withholding certificates (源泉徴収票) from your employers and your bank account details

How Are Refunds Paid?

If your final tax return (確定申告) results in a refund, the funds will be deposited into the bank account you designate. If your Japanese bank account is about to be closed:

1. At the time of filing, list an overseas bank account (you'll need the SWIFT code, IBAN, etc.)
2. Ask your bank if they can keep the account open until the refund arrives
3. Processing time is typically 1–2 months after filing

If You Can't File Before Departure

If you're unable to file before leaving, appoint a tax management proxy (納税管理人) — a trusted person in Japan (friend, former colleague, law office) authorized to handle your tax filing:

• Submit a tax proxy registration form (納税管理人の届出書) to your local tax office
• The proxy has a legal obligation to file tax returns and make payments on your behalf

2. Settling Your Resident Tax

The Timing Trap

Resident tax is assessed on a delayed basis, which can create this situation:

Scenario A: Resident tax is already determined for your departure year

If you were in Japan on January 1, 2025, your 2025 resident tax (based on 2024 income) will be issued in June 2025. If you plan to leave in 2025, you need to handle this payment before departure.

Scenario B: Notice arrives after you've left

If you've already departed, city hall may send the payment notice to your last Japanese address (where no one will receive it), creating a difficult situation.

Solutions

1. Pay in full before departure: Confirm your outstanding resident tax total at city hall and pay it off in one go
2. Appoint a tax management proxy (納税管理人): Same proxy system as described above for the final tax return (確定申告)
3. Apply for exemption: If your prior-year income was very low (below the exemption threshold), ask city hall to confirm you're exempt

3. Move-Out Notification (転出届): The Most Important Administrative Step

What Is the Move-Out Notification (転出届)?

The move-out notification (転出届) is the procedure to officially notify city hall that you're leaving your registered address. It's part of Japan's resident registration system (住民票).

How to File

• In person: Bring your Residence Card and registered seal (印鑑) to city hall; fill out the move-out notification (転出届) form
• Online: Some municipalities support online filing via MyPortal (マイナポータル)
• Timing: File before departure (or no later than 2 weeks after — but before is strongly preferred)

What Gets Processed at the Same Time

When you file the move-out notification (転出届), city hall will also help you handle:

• National health insurance cancellation: Return your insurance card; premiums stop accruing
• National pension suspension (if enrolled)
• My Number (マイナンバー) notification: You don't need to return your My Number card, but you should notify city hall of your imminent departure

4. Handling Your Bank Account

Legal Requirements

By law, foreigners must have valid resident status to maintain a Japanese bank account. After departure, when your status lapses, the account should technically be closed.

Practical Options

Option A: Withdraw or transfer all funds and close the account before leaving

The cleanest approach — go to the bank and close the account (解約) before departure.

Option B: Keep the account temporarily to receive a tax refund

If you expect a final tax return (確定申告) refund after departure, ask the bank if they can keep the account open for 2–3 months.

Option C: Use Wise or other international financial services

Wise is not subject to Japanese residency requirements and continues to work after you leave Japan. Your Wise account can send and receive Japanese yen regardless of where you live — the most convenient long-term solution.

5. Rental Move-Out Procedures

When to Give Notice

Most Japanese rental agreements require 1–2 months' written notice before move-out. Check your lease to avoid paying an extra month of rent.

Move-Out Walkthrough (退去立会)

On move-out day, the landlord or property management representative will conduct a walkthrough with you:

1. Inspect the unit and document any damage
2. Return all keys
3. Discuss any deposit deductions (if applicable)

Before the walkthrough:

• Thoroughly clean the unit (清掃)
• Photograph all corners of the apartment as-is
• Have the move-in condition checklist handy (if you received one) for comparison

Deposit Refund Timeline

Under Ministry of Land, Infrastructure, Transport and Tourism guidelines, deposits (敷金) should be returned within a reasonable time after move-out — typically 1–2 months. If you've already left Japan, provide overseas bank account details for an international wire transfer, or appoint a friend in Japan to receive the refund on your behalf.

6. Other Important Steps

Phone Contract

• Cancellation: If you're on a fixed-term contract, confirm cancellation terms and any early termination fees
• Number portability: Some MVNOs (格安SIM carriers) allow you to keep your number until your next contract
• Keep a Japanese number: If you want to retain a Japanese number, some carriers offer low-cost data SIMs to keep it active

Utilities Cancellation

Contact your electricity provider (電力会社), gas company (ガス会社), and waterworks bureau (水道局) separately to cancel service and ensure final bills are paid.

Mail Forwarding

Visit a post office and file a change of address notice (転居届) to forward mail to your home address for up to one year. This is important to ensure tax notices, account documents, and other correspondence can reach you after departure.

Returning Your Residence Card (在留カード)

At the airport, return your Residence Card (在留カード) to the Immigration counter (出入国在留管理局). This is a legal requirement upon departure.

Full Departure Timeline

8 weeks before departure: Notify landlord of move-out
4 weeks before:          Confirm final tax return (確定申告) timing; contact utility companies for cancellation
2 weeks before:          Cancel phone contract; handle bank account
1 week before:           File move-out notification (転出届) at city hall + cancel health insurance
3–5 days before:         Move-out walkthrough; return keys
Day of departure:        Return Residence Card at the airport
1–2 months after:        Confirm deposit refund; confirm tax refund deposit