Leaving Japan? Essential Checklist Before You Go
Planning to leave Japan soon? Before you board your flight, there are a few important legal and administrative steps to complete. From city hall notifications and unpaid taxes to pension withdrawals and phone contracts, here’s a full breakdown of what to do before departure—and why timing matters if you’re leaving around the end of the year.
1) File a Moving-Out Notification (転出届)
Visit your city or ward office and submit a moving-out notification (転出届 / tenshutsu todoke) within 14 days before leaving Japan. This officially cancels your residence record and stops local residence tax from accruing after you leave.
- Bring your residence card and My Number card (or notification card).
- You’ll receive a Moving-Out Certificate (転出証明書)—keep this for airport or visa procedures.
- This also deactivates your enrollment in the national health insurance system, unless you have company coverage.
2) Taxes: Why Timing Matters
Japan’s tax year runs from January 1 to December 31, and this affects how smoothly your final taxes are handled.
If Leaving Before January
- If you leave in December or earlier, your employer can complete your year-end adjustment (年末調整 / nenmatsu chousei) before you go.
- Your income tax for that year is fully settled before departure—no additional filing or follow-up required in most cases.
- You typically avoid the next residence tax cycle, which is billed each June for the previous year’s income.
Leaving in January or Later
- If you leave after January 1, you’ll still owe residence tax (住民税) for the entire previous year, even if you’re no longer living in Japan.
- That bill arrives around June, so you’ll need to appoint a tax representative (納税管理人) before you leave to handle it.
- Unpaid taxes can lead to issues with refunds or even re-entry under certain visa categories.
In short: leaving before January is usually cleaner and cheaper from a tax perspective.
3) Appoint a Tax Representative (納税管理人)
If you’ll leave Japan in January or later—or expect additional income after departure—appoint a tax representative to manage any remaining tax matters.
- File the form 納税管理人の届出書 at your local tax office before you go.
- The representative can be a trusted friend, colleague, or accountant with a Japanese address.
- This person will receive tax bills, refund notices, and other documents on your behalf.
Without a representative, residence tax bills may go unpaid, potentially causing problems with future visa or re-entry applications.
4) Pension and Health Insurance
- File to withdraw from your National Pension or Employees’ Pension when you submit your moving-out form.
- If you contributed for fewer than 10 years, you may qualify for a Lump-Sum Withdrawal Payment—see our detailed guide below.
- Return your National Health Insurance card to avoid being billed for additional months.
- For company plans, notify your employer’s HR department to terminate social insurance coverage on your final working day.
5) My Number and Residence Card
- Your My Number remains valid but becomes inactive once you leave Japan and cancel your residence record.
- Return your residence card at airport immigration when departing permanently. If you plan to come back soon, inform immigration accordingly.
6) Utilities, Phone, and Internet
Contact service providers about two weeks before you leave to cancel or transfer contracts. Most require notice to avoid penalty charges.
- Electricity, gas, and water: Schedule final readings and provide a forwarding address or bank account for final billing.
- Mobile phones: Cancel or transfer contracts in person—early cancellation fees (typically ¥10,000–¥20,000) may apply.
- Internet: Providers such as Nuro Hikari or SoftBank Hikari usually require 1–2 weeks’ notice for cancellation. Return rental routers or ONUs.
7) Bank Accounts and Credit Cards
- Japanese banks generally require an active domestic address. If leaving permanently, close your account after final payments clear.
- Keep at least one account open if you expect refunds (such as a pension lump-sum payment).
- Cancel credit cards unless you plan to maintain recurring payments (e.g., insurance or pension tax refund deposits).
8) Final Tax Return (if applicable)
If you had multiple employers, freelance income, or expect refunds, you may need to file a final income tax return (確定申告 / kakutei shinkoku) before leaving Japan. Your tax representative can also submit this on your behalf after departure.
9) Official Resources
- Japan Tax Agency (NTA): https://www.nta.go.jp/english/
- Japan Pension Service: https://www.nenkin.go.jp/international/
- Ministry of Internal Affairs and Communications: https://www.soumu.go.jp/english/
10) Related Reading
See our full guide: How the Japanese Pension System Works for Foreign Residents (2025 Guide)
Notes: Leaving Japan doesn’t erase tax or social security responsibilities. Always confirm current procedures with your local city office or tax bureau before departure.