Resident tax (住民税) is charged by the city where you lived on 1 January, based on your income for the previous calendar year. Leaving Japan does not cancel the tax for that year.
You owe the full year
If you lived in Japan on 1 January, you owe that year's resident tax in full, even if you leave in February. If you leave before 1 January of the next year, you are not charged for the next year.
Option 1: pay before you leave
If your tax notice has already arrived (usually in June), pay the remaining amount before leaving. If you leave before the notice arrives, some cities let you pay in advance. Ask your employer as well: when you quit, the remaining tax can often be taken in one lump from your last salary or retirement pay.
Option 2: appoint a tax agent
If you cannot pay everything before you go, appoint a tax agent (納税管理人) who lives in Japan and notify the city tax office. Yokohama, for example, asks for the notice by 10 days before you leave. The agent receives the tax notices and pays on your behalf.
Check with your city
Forms and deadlines differ by city. Visit the tax section of your city or ward office when you file your moving-out notice; you can handle both on the same day.
Last checked: 2026-11-04