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

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.

What should you do, and when?

The checklist at a glance

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 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.

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.

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.

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.
• 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 and Japan pension for 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.

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 and bank accounts for foreigners.

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: cancel before you fly. SoftBank accepts a foreign passport alone if you have already surrendered your residence card. See phone contracts.
• Internet: check your contract for a cancellation fee before you cancel. See home internet.

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.

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.

More guides: NISA when you leave Japan and visa renewal.