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 departure if filings or payments will remain. A national-tax representative is also the person who can claim a refund of tax withheld from an Employees' Pension lump-sum payment. The pension claim itself is a separate Japan Pension Service procedure. A friend, colleague or paid service can act if they meet the applicable requirements.
The moving-out notification
File a moving-out notification (転出届, tenshutsu todoke) at your city or ward office. Municipalities commonly accept an overseas move-out notice from about 14 days before departure, but check your municipality's filing window and document list. See our complete step-by-step walkthrough on getting a moving-out certificate (tenshutsu todoke). This closes the resident-register entry and lets the office settle the local procedures tied to it.
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. Read our guide on Japanese residence tax and year-end adjustments to calculate what you might owe.
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, dattai ichijikin) after leaving. Read our comprehensive guide to the Japan pension refund and lump-sum withdrawal process. 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. As of this review, the Japan Pension Service calculation still caps the payment at 60 months. A 2025 law permits a future increase to 96 months on a Cabinet-order commencement date within four years of promulgation, but that change is not yet the current calculation.
- 20.42% is withheld from an Employees' Pension lump-sum payment. It is not withheld from a National Pension lump-sum payment. A tax representative can file a Japanese return to seek a refund after the payment arrives.
- Leaving with a re-entry permit can affect whether the payment is made while that permit is valid (review special re-entry permit rules if you plan to return).
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 (see utility bills cancellation and final payments)
- Dispose of oversized furniture or appliances early via municipal sodai gomi collection
- Transfer your remaining yen savings home using a cost-effective provider like Wise or international bank transfer
- Arrange valid payment details for the pension claim and any tax refund; tell your bank you are leaving and check whether it can keep serving a non-resident
- 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 and forms
- Japan Pension Service — current 60-month calculation table
- National Tax Agency — tax representatives before departure
- Our moving-out certificate guide
- Our pension lump-sum refund guide
- Our special re-entry permit guide
- Your city or ward office — moving-out notification, residence tax balance, insurance cancellation
Guides are dated rather than undated: last reviewed 13 September 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.