{
  "rulesAsOf": "2026-11-01",
  "residentTax": {
    "assessmentDate": "January 1 (賦課期日, 地方税法 39 / 318). You owe the fiscal year's 住民税 (prefectural + municipal, plus the ¥1,000 森林環境税) to the city where you are registered on January 1, on the previous calendar year's income.",
    "leaveByDec31": "Leave (and file the 転出届) on or before December 31 → no 住民税 for the next fiscal year on this year's income. Leave on January 2 or later → you still owe the full fiscal year, even though you are gone (MIC).",
    "fiscalYear": "Fiscal year N runs June N – May N+1. Payroll deduction (特別徴収) takes 12 monthly amounts June–May; self-pay (普通徴収) bills arrive in June with 4 installments (June, August, October, January).",
    "jobEndsJanToApr": "Job ends January 1 – April 30: the employer must deduct all remaining payroll installments (to May) in one lump sum from the final salary or retirement pay if it covers them (地方税法 321-5 ②; MIC says January–May).",
    "jobEndsJunToDec": "Job ends June 1 – December 31: lump-sum deduction only if you ask; otherwise the rest switches to self-pay bills.",
    "taxAgent": "If you cannot pay before leaving, appoint a tax agent (納税管理人) and notify the city (納税管理人申告書 / 届出書) before you go, unless the city certifies you don't need one (地方税法 300).",
    "unpaid": "Unpaid resident tax can be a problem if you later apply for a residence-period extension or change in Japan (MIC)."
  },
  "incomeTax": {
    "yearEndAdjustment": "An employee who becomes a non-resident mid-year gets the year-end adjustment (年末調整) on the last salary paid before departure, if annual salary ≤ ¥20 million (NTA 1920, 所得税法 190).",
    "departureReturn": "If you need a tax return (side income, salary over ¥20M, self-employed, rent, etc.) and have no tax agent, file the 準確定申告 by the day you leave (所得税法 127 ①, NTA 1926). With a tax agent notified to the tax office, file the normal return February 16 – March 15 of the next year.",
    "previousYear": "Leaving January 1 – March 15 with last year's return still due: file it by the departure date unless you appoint a tax agent (所得税法 126).",
    "agent": "Tax agent for national taxes: 「所得税・消費税の納税管理人の届出書」 to the tax office for your address, before departure (国税通則法 117, NTA 1923). A person or a company can be the agent.",
    "exitTax": "Holding ¥100 million or more in securities etc. when you leave can trigger the exit tax (国外転出時課税, NTA 1478) if you were resident 5+ of the last 10 years.",
    "shortStay": "Leaving for less than a year (planned): you stay a tax resident; no departure year-end adjustment."
  },
  "moveOut": {
    "tenshutsu": "File the moving-out notice (転出届, 国外転出) at the city office, in practice from about 14 days before departure (住民基本台帳法 24). Trips under a year normally don't need one.",
    "pension": "Non-Japanese with 6+ months of National / Employees' Pension contributions and under 10 years of coverage can claim the Lump-sum Withdrawal Payment within 2 years of leaving (Japan Pension Service).",
    "residenceCard": "Mid- to long-term residents leaving for good (not on a (deemed) re-entry permit) hand in the residence card at the departure airport."
  },
  "notCovered": [
    "Yen amounts (this tool gives dates and obligations, not a tax estimate)",
    "Tax-treaty exemptions (some students, trainees, teachers and researchers)",
    "Consumption tax, inheritance / gift tax, local enterprise tax",
    "Corporate officers' director fees and non-resident withholding (20.42%) after departure",
    "Your city's own procedure details and forms"
  ],
  "docs": "https://japan-leaving-tax.vercel.app/openapi.json",
  "checker": "https://japan-leaving-tax.vercel.app/api/check"
}