Leaving is the one Japanese procedure where the deadlines keep running after you have gone, and where almost every remaining task becomes harder the moment you no longer have an address here.
Appoint a tax representative first
A tax representative (納税管理人) is someone resident in Japan who can receive tax correspondence and pay on your behalf. Appointing one is a short form submitted to your municipal office and, where relevant, your tax office.
Do this before anything else. It is what makes the rest of the list possible from another country, it governs both your residence tax and the tax refund on your pension, and it is close to impossible to arrange once you have left and no longer have an address to file from. A friend, a colleague or a paid service can act.
The moving-out notification
File a moving-out notification (転出届) at your city or ward office, generally in the 14 days before you go. Bring your residence card. This is what closes your resident registration and stops you being billed as a resident indefinitely.
At the same visit, cancel National Health Insurance and settle any outstanding premiums, and deal with National Pension if you pay it yourself.
Residence tax does not leave with you
Residence tax is charged on the previous year income. So on the day you fly out you will typically still owe tax on income you earned before departure, and possibly a full year assessment that has not been billed yet.
You have two options: pay the remaining balance in a lump sum before you go — employers will often deduct it from a final salary — or leave it with your tax representative to handle. What does not work is assuming an unpaid bill follows you out of the country and quietly expires. It does not, and it is the kind of record that is awkward if you ever want to come back.
The pension lump sum
If you have paid in for at least six months, you can claim a lump-sum withdrawal payment (脱退一時金) after leaving. The rules that matter:
- You must claim within two years of losing your Japanese residence. Miss it and the money is gone.
- You must no longer have an address registered in Japan.
- It refunds a capped number of months of contributions rather than everything you paid. Legislation passed in June 2025 raises that cap from 60 to 96 months, but the commencement date is left to a cabinet ordinance rather than written into the act. 1 April 2026 is widely reported and widely assumed, and was still not formally fixed when this guide was last reviewed — check the current cap with the Japan Pension Service before you count on eight years rather than five.
- 20.42% is withheld as non-resident income tax. Your tax representative can file to reclaim most of it after the payment arrives.
- Leaving with a re-entry permit can affect whether the payment is made while that permit is valid. If you are keeping your options open, check this before you file.
The rest of the list
- Give notice on your apartment — two months is common — and book the departure inspection
- Cancel electricity, gas, water and internet, with final readings and a forwarding arrangement
- Keep one bank account open until the pension payment and any tax refund have arrived, then close it
- Cancel your phone contract, but keep the number long enough to receive verification codes
- Set up mail forwarding at the post office
- Hand in your residence card at the airport when you leave for good
Where to confirm this
- Japan Pension Service — lump-sum eligibility, forms and current caps
- National Tax Agency — tax representative, non-resident tax refunds
- Your city or ward office — moving-out notification, residence tax balance, insurance cancellation
Guides are dated rather than undated: last reviewed 6 August 2026. This is an organisational aid, not legal or immigration advice — always confirm anything consequential with your ward office, the Immigration Services Agency, or a qualified professional.