# Leaving Japan checklist: tax, pension, residence card and accounts

URL: https://japanhow.com/visa/leaving/leaving-japan-checklist/
Author: japanhow editors
Updated: Oct 21, 2026

## Summary

As of October 2026, foreign residents leaving Japan for good should file a moving-out notification (転出届) at the city office within 14 days before leaving, settle resident tax or appoint a tax agent (納税管理人), and hand in the residence card at the airport. National Health Insurance and National Pension end the day after the moving-out date. Claim the pension refund within 2 years. Japan Post Bank and Sony Bank ask you to close accounts. Cancel NHK, phone and internet, and give your landlord notice.

## Key facts

- Moving-out notification: Within 14 days before leaving
- Residence card: Surrendered at the airport
- Pension refund: Claim within 2 years
- Resident tax: Pay off or appoint a tax agent

This moving out of Japan checklist is for foreign residents leaving for good. As of October 2026, the key steps are: give your landlord notice, file the **moving-out notification (転出届) within 14 days before you leave**, pay off resident tax or appoint a tax agent, and **hand in your residence card (在留カード) at the airport**. After you leave, you have **2 years** to claim your pension refund.

**City office deadline:** Within 14 days before you leave (For moves abroad, in person only, with every family member's residence card and My Number card (Setagaya City).)

## What should you do, and when?

## The checklist at a glance

| Item | What to do | Deadline or timing |
|---|---|---|
| Moving-out notification (転出届) | File at your city or ward office | Within 14 days before leaving |
| Residence card | Surrender at the port of departure | When you leave |
| My Number card | Return it with the moving-out notification | Same day |
| Resident tax (住民税) | Pay in full or appoint a tax agent | Before leaving |
| Income tax | Year-end adjustment by employer, or a final return | Last salary, or by departure |
| National Health Insurance | Return certificate, settle premiums | Ends day after moving out |
| Employee insurance | Return certificate to employer | Ends day after last workday |
| Pension refund (脱退一時金) | Claim from the Japan Pension Service | Within 2 years |
| Bank account | Close, or check if you may keep it | Before leaving |
| NHK, phone, internet | Cancel | Before leaving |
| Apartment | Notice, move-out inspection, deposit | 1 to 2 months before |
| Car | Sell or deregister | Before your moving-out date |

## How do you file the moving-out notification?

Go to your city or ward office **within 14 days before** your move abroad. Setagaya City says moves abroad can't be filed online or by mail. Foreign residents bring:

- the **residence card** of everyone moving
- valid photo ID
- the **My Number card** of everyone who has one
- your National Health Insurance certificate and seal registration card (印鑑登録証), if you have them

Once you file, you can't get certificates from convenience store machines any more. Nerima City says a seal registration certificate (印鑑登録証明書) is issued only until the day before your moving-out date, so get one first if you need it.

**What happens to your My Number card:** Only Japanese nationals can keep using the My Number card (マイナンバーカード) abroad. Foreign nationals return it when filing the moving-out notification (Funabashi and Nerima cities).

## What happens to your residence card when you leave?

If you leave **without** a re-entry permit, you surrender your residence card at the airport or port of departure. Your status of residence ends.

If you might come back on the same status, get a re-entry permit, or declare a special re-entry permit (みなし再入国許可) at departure. The special re-entry permit is valid for **1 year**, or until your period of stay ends if that is sooner. If you don't come back in time, the card becomes invalid and you must return it **within 14 days**. Late return can lead to a fine. See our [re-entry permit guide](/visa/visas/re-entry-permit-japan/).

## Do you still pay resident tax after you leave?

Yes. Resident tax (住民税) is charged by the city where you lived on **1 January**, on the previous year's income, even if you leave mid-year. Okayama City explains the timing:

- **Leaving January to May:** your employer must take the rest of the year's tax from your final salary. Next fiscal year's tax is also charged, so you need a **tax agent (納税管理人)** in Japan.
- **Leaving June to December:** employers are asked to collect the rest from your final salary where possible. No tax for the new fiscal year is charged.

If the tax can't be paid in full before you go, register a tax agent with the city; a company can act as agent. Nerima City tells everyone moving abroad to register one. See [resident tax for foreigners](/money/tax/resident-tax-japan-foreigners/).

## What about income tax?

If you only have a salary, your employer settles income tax by **year-end adjustment (年末調整)** with your last salary as a resident. If you must file a return (for example, salary over ¥20 million or other income), file a **final return (準確定申告) by the day you leave**, unless you appoint a tax agent with the tax office. See [year-end adjustment and tax returns](/money/tax/year-end-adjustment-tax-return-foreigners/).

## What happens to health insurance and pension?

- **National Health Insurance (国民健康保険):** ends the day after your moving-out date. Return the eligibility certificate (資格確認書) and pay overdue premiums. The last month is recalculated, so Nerima City suggests naming an agent in Japan in case settlement finishes after you leave. See [National Health Insurance](/money/insurance/national-health-insurance-japan-foreigners/).
- **Employee health insurance:** can't be used from the day after your last day of work. Using it later means paying back about 70 to 80% of the medical costs.
- **National Pension (国民年金):** compulsory coverage ends the day after your moving-out date.

If you paid at least **6 months** of pension and have under 10 years in total, you can claim the **lump-sum withdrawal payment (脱退一時金)** within **2 years** of no longer having an address in Japan. At most 60 months count, and claiming erases your Japanese pension record. You can submit it just before leaving, after filing the moving-out notification. Japan Post Bank accounts can't receive it. See our [Japan pension refund guide](/money/pension/pension-refund-japan/) and [Japan pension for foreigners](/money/pension/japan-pension-foreigners/).

## Should you close your bank account?

Check your bank's own rules before you leave:

- **Japan Post Bank (ゆうちょ銀行)** asks customers returning home or moving abroad to close their account.
- **Sony Bank** says accounts are only for people living in Japan; if you leave permanently, you must close yours.

- **Credit cards:** EPOS, for example, issues cards to residents of Japan only and asks you to cancel before leaving. See [credit cards for foreigners](/money/cards/credit-card-for-foreigners-japan/).

If you want an account for the pension refund or a tax refund, ask your bank whether you can keep it as a non-resident. Move your money home first; see [sending money from Japan](/money/remittance/send-money-from-japan/) and [bank accounts for foreigners](/money/banking/bank-account-for-foreigners-japan/).

## Cancel NHK, phone and internet

- **NHK:** moving abroad (海外転居) is a reason to cancel. Call the NHK customer center on **0120-222000** (9am to 6pm, every day) and submit its form. Fees from the month the cancellation is accepted are refunded. See [NHK fee for foreigners](/phone-internet/tv/nhk-fee-foreigners/).
- **Phone:** cancel before you fly. SoftBank accepts a foreign passport alone if you have already surrendered your residence card. See [phone contracts](/phone-internet/mobile/phone-contract-japan-foreigner/).
- **Internet:** check your contract for a cancellation fee before you cancel. See [home internet](/phone-internet/internet/home-internet-japan-foreigners/).

## Moving out of your apartment

The Ministry of Land, Infrastructure, Transport and Tourism (国土交通省) says notice is usually **1 to 2 months in advance, in writing**. Your deposit (敷金) is returned after repair costs for damage you caused.

Under the ministry's restoration guideline (原状回復ガイドライン), normal wear and aging are covered by the rent, so you shouldn't pay to make the room "like new". The guideline isn't law, and your contract usually applies, so read its special clauses. See [renting an apartment](/housing/renting/how-to-rent-apartment-japan-foreigner/).

## Selling or deregistering a car

Sell the car or deregister it before you go. For a temporary deregistration (一時抹消登録) at the Transport Bureau (運輸支局), the Nagano office lists the vehicle inspection certificate (自動車検査証), your seal registration certificate issued within 3 months and your registered seal, and you hand back the number plates. Kei cars go to the Light Motor Vehicle Inspection Organization (軽自動車検査協会). Light vehicle tax is charged to whoever owns the car on **1 April**. See [buying a car in Japan](/driving/cars/buying-a-car-in-japan-foreigner/).

**More guides:** [NISA when you leave Japan](/money/investing/nisa-for-foreigners/) and [visa renewal](/visa/visas/visa-renewal-japan/).

## Questions people ask

### When should I file the moving-out notification before leaving Japan?

Within 14 days before you leave, in person at your city or ward office. Setagaya, for example, doesn't accept moves abroad online or by mail. Bring the residence card and My Number card of everyone moving.

### Do I have to pay resident tax if I leave Japan?

Yes. Resident tax is charged by the city where you lived on 1 January, on last year's income, even if you leave mid-year. Pay it off before you go, often from your last salary, or appoint a tax agent (納税管理人) to pay later notices.

### Do I give my residence card back when I leave Japan?

Yes, if you leave without a re-entry permit. You hand it in at the airport or port when you depart. If you leave on a re-entry permit and don't come back in time, you must return it within 14 days.

### Should I close my Japanese bank account before leaving?

Check your bank's rules. Japan Post Bank asks customers who move abroad to close the account, and Sony Bank says accounts are only for people living in Japan. Japan Post Bank accounts also can't receive the pension refund.

### Can I apply for the pension refund before leaving Japan?

Yes, after filing the moving-out notification. The Japan Pension Service must receive the claim on or after the date your residence record is deleted. You have 2 years from the day you no longer have an address in Japan.

## Sources

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- [練馬区から国外へ転出される方へ (July 2026)](https://www.city.nerima.tokyo.jp/kurashi/koseki/kiroku/tensyutsukokugai.files/89_kokugaiannai_R8.7.pdf), Nerima City (accessed Oct 21, 2026)
- [国外へ転出される方へ (January 2026)](https://www.city.otsu.lg.jp/material/files/group/228/syukkoku.pdf), Otsu City (accessed Oct 21, 2026)
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- [Lump-sum Withdrawal Payment Claim Form (English)](https://www.nenkin.go.jp/international/english/japanese-system/benefit/payment.files/A.pdf), Japan Pension Service (accessed Oct 21, 2026)
- [保険証・資格確認書はいつから使えなくなるの？](https://www.kyoukaikenpo.or.jp/shibu/osaka/cat080/5512-82449/), Japan Health Insurance Association (協会けんぽ) (accessed Oct 21, 2026)
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- [本人確認書類](https://www.softbank.jp/shop/buy/id/), SoftBank (accessed Oct 21, 2026)
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