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Educational checker, not tax or legal advice, not affiliated with the National Tax Agency, MIC, any city office, the Japan Pension Service or the Immigration Services Agency. Your city office and tax office decide; confirm with them before you leave. Full disclaimer

FreeJapan Leaving Tax Check

Shared result · Japan Leaving Tax Check

Settle it before 2026-12-20: the rest of fiscal year 2026 住民税. No 住民税 for fiscal year 2027.

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Settle before you leave · leaving 2026-12-20

Settle it before 2026-12-20: the rest of fiscal year 2026 住民税. No 住民税 for fiscal year 2027.

Resident tax (住民税) by fiscal year

  • OwedFY2026 (on 2025 income)

    You were registered on January 1, 2026, so fiscal year 2026 (June 2026 – May 2027) on your 2025 income is owed in full.

    Ask your employer to deduct the remaining installments (to May 2027) in one lump sum from your final salary (only on request June–December, 地方税法 321-5 ②); otherwise the rest becomes self-pay bills: pay them at the city office before you leave or appoint a tax agent.

  • Not owedFY2027 (on 2026 income)

    Leaving on 2026-12-20 (on or before December 31, 2026) with a 転出届, you have no Japan address on January 1, 2027: no fiscal year 2027 住民税 on your 2026 income.

Dates

  • 2026-12-06Moving-out notice (転出届) can usually be filed from about 14 days before departure, until the day you leave · 転出届（国外転出）の受付開始目安（出国の約14日前から）
  • 2026-12-20Last day to file the 転出届 at your city office (before you leave) · 転出届の提出（出国日まで）
  • 2026-12-20Pay the rest of fiscal year 2026 住民税 (or appoint a tax agent) before leaving · 2026年度住民税の残額を出国前に納付（または納税管理人）
  • 2028-12-20Claim the pension Lump-sum Withdrawal Payment (within 2 years of leaving) · 脱退一時金の請求期限（出国後2年）

To do

  • Ask payroll for the lump-sum 住民税 deduction (一括徴収) from your final salary so nothing is left after you go.
  • 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 2026-12-06 and 2026-12-20; 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.

Watch out

  • 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 you had a Japanese address on January 1, 2026. If you arrived later, set arrivalDate.
  • Students, trainees and teachers from treaty countries may be exempt; this tool doesn't check tax treaties.
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Educational checker, not tax or legal advice, not affiliated with the National Tax Agency, MIC, any city office, the Japan Pension Service or the Immigration Services Agency. Your city office and tax office decide; confirm with them before you leave.

Rules as of 2026-11-01 from the Local Tax Act (地方税法), Income Tax Act (所得税法), Act on General Rules for National Taxes, Basic Resident Registration Act, MIC resident-tax pages, NTA Tax Answers and the Japan Pension Service. It gives dates and obligations from what you enter, not yen amounts, and doesn't check tax treaties or your city's own procedure.

Educational checker, not tax or legal advice, not affiliated with the National Tax Agency, MIC, any city office, the Japan Pension Service or the Immigration Services Agency. Your city office and tax office decide; confirm with them before you leave. Rules as of 2026-11-01 from the Local Tax Act (地方税法), Income Tax Act (所得税法), Act on General Rules for National Taxes, Basic Resident Registration Act, MIC resident-tax pages, NTA Tax Answers and the Japan Pension Service. It gives dates and obligations from what you enter, not yen amounts, and doesn't check tax treaties or your city's own procedure.