{ "verdict": "agent_needed", "summary": "Leaving on 2027-03-20 you still owe fiscal year 2027 住民税 (billed in June 2027, after you go): appoint a tax agent (納税管理人) before you leave.", "departureDate": "2027-03-20", "plan": "leave", "employment": "employee", "payMethod": "salary", "residentTax": { "fiscalYears": [ { "fiscalYear": 2026, "incomeYear": 2025, "status": "owed", "why": "Fiscal year 2026 (June 2026 – May 2027) is still being collected when you leave.", "howToPay": "Your employer must deduct the remaining installments (to May 2027) in one lump sum from your final salary or retirement pay (地方税法 321-5 ②)." }, { "fiscalYear": 2027, "incomeYear": 2026, "status": "owed", "why": "You are registered on January 1, 2027, so you owe fiscal year 2027 on your 2026 income even though you leave in 2027-03 (MIC: leaving on January 2 or later doesn't change this).", "howToPay": "The bill (納税通知書) is only issued around mid-June 2027, after you leave, so appoint a tax agent (納税管理人) to receive and pay it, or ask the city whether you can pay in advance or be certified as not needing one (地方税法 300)." }, { "fiscalYear": 2028, "incomeYear": 2027, "status": "not_owed", "why": "Leaving on 2027-03-20 (on or before December 31, 2027) with a 転出届, you have no Japan address on January 1, 2028: no fiscal year 2028 住民税 on your 2027 income.", "howToPay": null } ], "nextFiscalYearAvoided": true, "leaveByToAvoidNextFY": "2027-12-31", "jan1Tip": null, "lumpSumFromFinalPay": "mandatory", "agentRequired": true, "agentForm": "納税管理人申告書（届出書） to the city / ward office tax section" }, "incomeTax": { "yearEndAdjustment": true, "returnRequired": false, "returnDeadline": null, "previousYearReturnDeadline": null, "agentRequired": false, "agentForm": null, "exitTax": false }, "deadlines": [ { "date": "2027-03-06", "what": "Moving-out notice (転出届) can usually be filed from about 14 days before departure, until the day you leave", "ja": "転出届（国外転出）の受付開始目安（出国の約14日前から）", "mandatory": false, "passed": false }, { "date": "2027-03-20", "what": "Last day to file the 転出届 at your city office (before you leave)", "ja": "転出届の提出（出国日まで）", "mandatory": true, "passed": false }, { "date": "2027-03-20", "what": "Notify the city of your tax agent for 住民税 (納税管理人申告書), or settle with the city", "ja": "住民税の納税管理人申告書の提出（出国前）", "mandatory": true, "passed": false }, { "date": "2027-03-20", "what": "Final salary: remaining payroll 住民税 deducted in one lump sum (mandatory)", "ja": "最終給与で住民税残額を一括徴収（義務）", "mandatory": true, "passed": false }, { "date": "2027-06-15", "what": "About now the city sends the fiscal year 2027 bill to your tax agent", "ja": "2027年度住民税の納税通知書（6月中旬頃、納税管理人宛）", "mandatory": false, "passed": false }, { "date": "2029-03-20", "what": "Claim the pension Lump-sum Withdrawal Payment (within 2 years of leaving)", "ja": "脱退一時金の請求期限（出国後2年）", "mandatory": true, "passed": false } ], "actions": [ "Choose a tax agent (納税管理人) in Japan: a friend, colleague, your company or a 税理士. Give the city the 納税管理人申告書 before 2027-03-20.", "Ask payroll to confirm the lump-sum 住民税 deduction on your final pay.", "Your employer does the year-end adjustment (年末調整) on the last salary before you leave; give them your deduction forms early.", "File the 転出届 (国外転出) at the city office between about 2027-03-06 and 2027-03-20; return your National Health Insurance card if you have one.", "Leaving for good: hand in your residence card at the airport. Keeping status with a (deemed) re-entry permit? Check Japan Re-entry Check first.", "My Number card: you can keep using it abroad if you apply for it when filing the 転出届 (since 2024-05-27); otherwise it stops working." ], "warnings": [ "Unpaid 住民税 can be collected later and can be a problem if you return to Japan and renew or change your status.", "Assumed salary-only income (no tax return). Side income over ¥200k, salary over ¥20M or two employers usually means a return: set needsTaxReturn=true.", "Assumed you had a Japanese address on January 1, 2027. If you arrived later, set arrivalDate.", "Students, trainees and teachers from treaty countries may be exempt; this tool doesn't check tax treaties." ], "pension": { "lumpSumClaimBy": "2029-03-20", "note": "Lump-sum Withdrawal Payment: claim after you leave (no longer covered, address out of Japan), within 2 years. The amount depends on your months and salary; check the Japan Pension Service." }, "rulesAsOf": "2026-11-01", "sources": [ "https://www.soumu.go.jp/main_sosiki/jichi_zeisei/czaisei/czaisei_seido/individual-inhabitant-tax.html", "https://www.soumu.go.jp/main_content/001029062.pdf", "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1920.htm", "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1926.htm", "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1923.htm", "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1478.htm", "https://www.nta.go.jp/about/organization/tokyo/topics/kokugai/index.htm", "https://www.nenkin.go.jp/international/english/japanese-system/benefit/payment.html", "https://laws.e-gov.go.jp/law/325AC0000000226", "https://laws.e-gov.go.jp/law/340AC0000000033", "https://laws.e-gov.go.jp/law/337AC0000000066", "https://laws.e-gov.go.jp/law/342AC0000000081", "https://www.city.higashiosaka.lg.jp/0000043347.html", "https://www.city.urayasu.lg.jp/todokede/zeikin/1033128/1033484.html", "https://www.city.ichinomiya.aichi.jp/faq/1005662/1005979/1051266.html" ], "disclaimer": "Educational estimate of dates and rules, not tax or legal advice. Not affiliated with the National Tax Agency, the Ministry of Internal Affairs and Communications, any city or ward office, the Japan Pension Service or the Immigration Services Agency. Your city office and tax office decide; confirm with them (or a licensed tax accountant, 税理士) before you leave.", "docs": "https://japan-leaving-tax.vercel.app/openapi.json" }