【For those moving abroad】Appoint a Tax Agent

~For Foreign Residents Working in Japan and Businesses Employing Foreign Nationals~ 

In principle, individual resident tax is levied by the municipality where you reside as of January 1 of that year. Even if you move out of Japan during the year, you are still subject to taxation for that fiscal year. If you leave Japan between January 2 and the date the tax notice is issued, you will also be taxed for the following fiscal year.

◎Before moving out of Japan, you are required to complete one of the following procedures:

●     Appointment of a Tax Agent (Nōzei Kanrinin)

If you are moving out of Japan and will not be able to receive tax notices or make tax payments, you must appoint a tax agent before leaving the country. A tax agent acts on behalf of the taxpayer to handle tax payments and receive tax refunds. (There is no requirement for a family relationship; a friend or other trusted person may be designated.)

Documents required for the declaration

•   Declaration (Application for Approval) for Appointment of a Tax Agent for the Municipal/Prefectural/ Forest Environment Taxes

•   Identification documents for both the taxpayer and the tax agent (such as My Number Card, driver’s license, or health insurance eligibility certificate)

●     Lump-Sum Payment of Remaining Individual Resident Tax (Special Collection Amount)

If you pay individual resident tax through special collection (withholding from your monthly salary) and you will be leaving your job, you may pay the remaining tax amount in a lump sum. This lump-sum payment is made by having the remaining amount deducted from your final salary or retirement allowance and paid to the municipality. If you wish to use the lump-sum payment method, please inform your employer.

Note: If you leave your job between January 1 and May 31, lump-sum payment is generally required. Please check with your employer for details.