🧳 Leaving Japan Money Checklist — Pension Refund (脱退一時金), Tax Representative & Resident Tax
Step-by-step interactive checklist before leaving Japan permanently: Moving-Out Notice (海外転出届), Tax Representative (納税管理人), Resident Tax settlement, Pension Lump-Sum claim, and bank closure.
📌 Leaving Japan Money Checklist — 핵심 요약 (Key Takeaways)
- File your Overseas Moving-Out Notification (海外転出届) at City Hall up to 14 days before departure—without this, your Pension Lump-Sum claim will be rejected.
- Appoint an Income Tax Representative (納税管理人) at your local Tax Office (税務署) before leaving so they can reclaim your 20.42% pension tax withholding and mid-year income tax refund.
- At the airport, do NOT check the Special Re-entry Permit box—surrender your Residence Card so your departure is officially recorded as final.
📖 How the Formula Works & Official Terminology (with Local Terms)
- 2 Weeks Before Departure (City Hall & Tax Office): Submit 海外転出届 at City Hall, settle remaining Resident Tax, and submit 納税管理人の届出書 at the National Tax Office.
- Final Week (Employer & Banks): Collect your final Withholding Tax Slip (源泉徴収票) and Pension Book/Number (基礎年金番号通知書), pay utilities, and close Japanese bank accounts.
- Airport Departure: Inform immigration you are leaving permanently so they punch a hole in your Residence Card (在留カード).
- After Returning Home: Mail or e-file your Lump-Sum Withdrawal Claim (脱退一時金請求書) to Japan Pension Service -> Receive 79.58% -> Send original Notice to your Tax Representative in Japan to get the remaining 20.42%.
📊 Sample Salary & Tax Reference Table by Income Bracket
| Timeline | Where to Go | Procedure (Japanese) | What You Lose If Skipped |
|---|---|---|---|
| 14 Days Before | City / Ward Hall (役所) | Overseas Moving-Out Notice (海外転出届) | Cannot claim Pension Lump-Sum Refund |
| Before Flight | Tax Office (税務署) | Tax Representative Form (納税管理人の届出書) | Lose or delay 20.42% pension tax refund |
| Upon Resigning | Employer HR | Final Tax Slip (源泉徴収票) & Resident Tax lump-sum | Miss mid-year income tax refund |
| At Airport | Immigration Counter | Surrender Residence Card (no re-entry permit) | Pension refund blocked until re-entry permit expires |
| Within 2 Years | Japan Pension Service | Lump-Sum Withdrawal Claim (脱退一時金請求書) | Claim expires permanently after 2 years |
❓ Frequently Asked Questions (FAQ)
🏛️ Official Government Citations & Revision Schedule
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Japan Pension Service (日本年金機構) —
Employees’ Pension Rates & Lump-Sum Withdrawal Payments (脱退一時金)
Official Rule Verification Date: 2026-11-04 | 국민연금 보험료 매년 4월 개정 / 후생연금 정기결정 9월 (3월·4월·9월 점검)
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Ministry of Internal Affairs and Communications (総務省) —
Individual Resident Tax (住民税) & Forest Environment Tax System
Official Rule Verification Date: 2026-11-04 | 매년 6월 신규 연도 주민세 부과 시작 (5월·6월 중점 점검)
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National Tax Agency of Japan (国税庁) —
2026/2027 Withholding Tax Tables & Computer Formula (源泉徴収税額表)
Official Rule Verification Date: 2026-11-04 | 매년 9월 차년도 표 공개 → 1월 급여부터 적용 (1월·9월 중점 점검)
Calculations, schedules, and guides on HonsMoney are approximate estimates and may differ from your actual tax or insurance amounts due to individual circumstances, municipal rules, visa status, or law revisions. This site does not provide tax or legal advice. Always verify final figures and deadlines directly with your local Tax Office (税務署 / NTS), Municipal Office (役所), Pension Service (年金事務所 / NPS), or your employer’s HR/payroll department.
🔗 Related Calculators & Guides
Pension Refund (脱退一時金) Calculator
Calculate your Japan Pension Lump-Sum Withdrawal Payment (脱退一時金) for Employees’ Pension (厚生年金) or National Pension (国民年金) up to 60 months, plus your 20.42% withholding tax refund.
Japan Resident Tax (住民税)
Estimate your Japanese Individual Resident Tax (個人住民税: 10% income levy + ¥5,000 per-capita levy) billed from June to May based on your previous year’s income.
Reading Your Resident Tax Bill
Understand every section of the Japanese Resident Tax Assessment Notice (住民税決定通知書) and Payment Slips (納付書) sent in May–June, including Special Collection vs Ordinary Collection.