Leaving without a tax representative can affect filing deadlines and receipt of notices. The result depends on your income, residence status, filing history and departure timing.
A tax representative handles agreed procedures for a non-resident, including notices and filing or payment instructions. See our tax representative service.
Check the departure-year filing deadline
The required departure-year return and payment can be handled through the representative during the following year's normal filing season.
If a departure-year return is required, you must file a quasi-final return and pay the tax by the time of departure. Missing documents can make this difficult.
Not everyone leaving Japan must file a quasi-final return. Japanese-source income after departure may also require later filing, even if a pre-departure return was completed.
Check what remains in Japan
Income tax filing may be required; withholding depends on the payer and facts.
Capital gains filing may be required; withholding can apply to sale proceeds in certain cases.
Fixed asset tax and city planning tax notices may require local arrangements.
Prior-year filing review and available documents may need attention before future compliance is organized.
A notification alone does not complete annual returns, sale filings or local notice arrangements.
If Japanese rental income is involved, review prior-year rental income filings separately from appointing a representative.
For rental filing, withholding and records, read our rental income tax filing guide.
If you have already left or returned
Review outstanding filings, payments and notices. Tax notices, payment slips, inquiry letters and local government notices may not reach you promptly, even for small amounts. Missed notices can lead to missed deadlines. National tax appointment does not replace municipal representative or address-update procedures.
After returning, check whether termination or change of representative is required and whether filings for your overseas period remain incomplete.
Prepare basic information
- Departure date, current country and Japanese income in the departure year.
- Property ownership and whether it is rented, vacant, personally used or under sale.
- Notices received and prior-year filing history.
Do not send passports, tax notices, contracts, bank documents, My Number, passwords or other sensitive information through the initial form.
Contact us early: urgent work, missing documents, multiple properties, prior-year filings and sales may require additional review and fees.
Free Eligibility Check and Written Case Review
Start with a Free Eligibility Check. Share basic, non-sensitive information so we can check whether your matter may fit our services. This check does not include tax advice, calculations, or document review. If a paid written review may be useful, we will explain its scope, fee, and payment terms before you decide whether to proceed. English communication is by email and chat only. English phone calls and online meetings are not available.
Fees depend on the scope of work, number of properties, prior filing history, urgency, document availability, and whether rental income or property sale filing is involved. Please see our fees for Japan tax services for current pricing.
Related Services
- Tax Representative in Japan for Non-Resident Property Owners
- Japanese Income Tax Return for Non-Resident Rental Income
- Capital Gains Tax Filing for Sale of Japanese Real Estate
- Fixed Asset Tax Support for Overseas Owners of Japanese Property
- FAQ: Japanese Tax Services for Non-Residents
- Documents Needed for Japanese Tax Filing by Non-Residents
- Can I Send Tax Documents by Email to a Japanese Tax Accountant?
- Fixed Asset Tax Notices for Overseas Owners of Japanese Property
- Before Selling Japanese Real Estate as a Non-Resident
Start with a Free Eligibility Check
If you have left Japan or are planning to leave, start with a Free Eligibility Check. Tell us briefly about your departure timing and the help you need. If relevant, mention whether you own, rent out, or plan to sell Japanese property. We will check whether your matter may fit our services. Submitting the form is free and does not commit you to a paid review.
Submitting the inquiry form does not create a client relationship. An engagement begins only after we confirm the scope of work, fees, responsibilities, and engagement terms in writing.
Official References
- National Tax Agency: Income tax information for an individual who will leave Japan
- National Tax Agency: Tax on the income of an individual as a non-resident in Japan for tax purposes
- National Tax Agency: Appointment or termination of a tax representative
- National Tax Agency: Real estate income while overseas
External official references are provided for general information. The application of Japanese tax rules depends on the specific facts and circumstances of each case.
For a clear overview of our service boundaries, please see our Scope and Limitations.