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 (March 16 in 2026, because the 15th falls on a Sunday). 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?

Refunds go only into a Japanese bank account in your own name. The National Tax Agency cannot wire a refund to an overseas account, so plan around it:

1. Time your filing so the money arrives before you close your account — refunds usually land about three to four weeks after filing, and e-Tax is often faster
2. Ask your bank to keep the account open until the refund arrives
3. If you have no Japanese account, nominate a Japanese account belonging to your tax manager (納税管理人), or ask the tax office to issue a postal money order (為替証書) — which someone has to collect at a Japanese post office on your behalf

If You Can't File Before Departure

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

• Submit a tax manager registration form (納税管理人の届出書) to your local tax office
• Your tax manager files the return, pays what's owed, and can receive any refund on your behalf
• Without one, you'll struggle to file at all once you're a non-resident — and missed filings keep accruing penalties back home

💡 Tip: Set the tax manager up before you leave. Once you've departed and your resident registration is deleted, the paperwork gets much harder to complete from abroad.

Do You Owe the Exit Tax (国外転出時課税)?

Leaving Japan is tax-free for most people, but there's one exception worth knowing about. If you have lived in Japan for 5 or more of the last 10 years and hold ¥100,000,000 or more in eligible assets — listed and unlisted shares, bonds, investment trusts, unsettled margin trades, and similar — you're treated as having sold them at market value on the day you leave, and tax is owed on the gain. This is the exit tax (国外転出時課税), in force for departures since 1 July 2015.

• Real estate is not included in the asset total; it stays taxable in Japan if you later sell it
• If you plan to come back and invest in Japan again, you can apply for a deferral of up to 5 years (10 in limited cases) by filing a tax manager notification and providing collateral
• Cash, cars, and household goods don't count toward the ¥100 million

If any of this could apply to you, talk to a tax accountant before booking the flight — this is one area where an unplanned departure gets expensive.

2. Settling Your Resident Tax

The Timing Trap

Resident tax is assessed on a delayed basis, which creates two awkward scenarios:

Scenario A: You leave mid-year with the current bill outstanding

If you were registered in Japan on January 1, 2026, your 2026 resident tax — calculated on your 2025 income — starts being billed in June 2026. Leave in October and the June-to-October portion has only just been deducted; the rest is still owed. City hall will typically switch you to self-payment (普通徴収) and issue the balance as a lump-sum demand.

Scenario B: The notice arrives after you've left

Once your resident registration is deleted, payment notices can't reach you — they go to your last known Japanese address, where nobody is left to open them. Unpaid balances don't disappear quietly. They can surface years later if you return, and unpaid public dues can weigh against a future visa application.

Solutions

1. Pay in full before departure: Ask city hall for a settlement statement (未納の確認) and clear the outstanding balance in one payment
2. Appoint a tax manager (納税管理人): The same system used for the final tax return — your representative can receive notices and pay the remaining instalments for you
3. Confirm whether you're exempt: If your prior-year income was below the threshold (around ¥1,100,000 of salary for a single person in 2026), ask city hall to confirm in writing that nothing is owed

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, My Number card, and registered seal (印鑑) to city hall and fill out the move-out notification (転出届) form
• Online: For moves inside Japan, some municipalities accept the paperwork through the Myna Portal app (マイナポータル). Overseas departures still require a visit to city hall
• Timing: Between 14 days before your departure and the day you leave. If that's impossible, an authorized person with a letter of proxy (委任状) can file for you afterwards
• Proxy: A relative or someone in the same household can usually file on your behalf — bring their ID and a 委任状

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 card return: Foreign nationals can't keep using a My Number card overseas. Hand it back at city hall with your move-out paperwork — only Japanese citizens can apply to keep the card active abroad

4. Handling Your Bank Account

Legal Requirements

Japanese banks expect account holders to live in Japan, and their terms typically require you to notify them — and often close the account — when you move overseas. This isn't a law aimed at foreigners; it's the banks managing residency and anti-money-laundering risk. After your Residence Card expires, banks will freeze the account until you update your details, and a frozen account means your salary or refund can bounce straight back.

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, hand your Residence Card (在留カード) to the Immigration officer at departure. This is a legal requirement when you leave for good — but if you're coming back within a year on a valid re-entry permit, keep it.

One Last Fee at the Airport

Every departure from Japan by air or sea carries the International Tourist Tax (国際観光旅客税) of ¥1,000, in force since January 2019. It's already baked into your ticket price, so no separate payment is needed — just don't be surprised if you spot it on the receipt.

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 + return My Number card
3–5 days before:         Move-out walkthrough; return keys
Day of departure:        Return Residence Card at the airport (unless re-entering on a re-entry permit)
3–4 weeks after:         Tax refund lands in your Japanese account
1–2 months after:        Confirm deposit refund

Final Takeaway

• File early, not on the way out. Refunds take about three to four weeks, and the tax office can't send money overseas — sort out the account before you close it.
• A tax manager (納税管理人) is the fix for everything timed badly. Set one up before departure and they can file returns, take notices, and receive your refund.
• Resident tax follows you out the door. Leaving in October doesn't cancel the bill calculated on last year's income; city hall will switch you to self-payment and usually want a lump sum.
• The move-out notification has a window. File between 14 days before departure and the day itself; after that, someone with a 委任状 has to do it for you.
• Big assets bring a big exception. Hold ¥100 million or more in eligible investments after five years in Japan and the exit tax (国外転出時課税) can apply — get advice before you book the flight.