The site covers arriving, living and staying; this page covers going. Six things have to happen in a particular order, and two of them — the pension refund and the resident tax — are where people lose real money by doing them late or not at all. Everything here comes from the Immigration Services Agency guidebook, the Japan Pension Service and the tax authorities; the dates are theirs.
Key facts
- Move-out notice (転出届)
- at your city office before you leave — it ends NHI and pension enrolment
- Resident tax
- owed for the year if you were registered on 1 January, even if you leave on 2 January
- Residence card
- hand it to the immigration officer at the airport if you leave without a re-entry permit
- Pension lump sum
- claim within 2 years of leaving; TITP→SSW claim twice
- Tax agent (納税管理人)
- appoint before departure for any tax refund or payment after you leave
- Lease notice
- typically 1–2 months, per your contract; deposit is refunded after move-out
Why the order matters
Leaving Japan is six small procedures that depend on each other. The move-out notice ends your insurance and pension, and the pension refund is refused without it. The refunds land in a Japanese bank account, so the account must outlive your departure. The resident tax is billed to whoever was registered on 1 January, so it does not care that you are gone. Done in the wrong order, each of these costs money; done in the right order, none of them is hard.
The steps above are that order, from two months out to after you have gone. The sources are the Immigration Services Agency’s own guidebook, the Japan Pension Service and the tax authorities.
The two that cost real money
The pension. If you paid in for six months or more, you can claim back up to five years of contributions — but only within two years, only after the move-out date, and with the 20.42% withholding on the Employees’ Pension part recoverable only through a tax agent you appointed before leaving. Technical intern trainees who come back as Specified Skilled Workers must claim twice. The full table and the estimator are on the pension refund page.
The resident tax. It is levied on the previous year’s income, on the person registered on 1 January. Leave in April and the year’s bill still comes in June — to an address you no longer have. The clean solution is to have your employer deduct the whole remaining balance from your final salary (一括徴収); the alternative is a tax agent who pays it for you.
The one that is easy to forget
The bank. The deposit on your apartment comes back weeks after you move out; the tax refund comes months after the pension is paid. Both arrive in a Japanese account. Most banks require you to close the account when you stop being a resident — so the sequence is: refunds in, then closure, and never close the account you named on the pension claim. How Japanese bank accounts work covers what each bank allows non-residents to keep.
What happens to your status
The residence card is invalid the moment you leave without a re-entry permit; you hand it to the officer at the departure gate. If you leave on a re-entry permit “just in case” and then decide not to come back, you owe the Immigration Services Agency the card within 14 days of the permit expiring, by post. Keeping a re-entry permit also keeps you in the pension system — which is exactly why the lump-sum claim needs the move-out notice first.
See also renting, deposits and getting them back, utilities and sending money home for the last transfer.
Step by step
- Two months out: give notice on your apartment
Check the notice period in your lease — one month is common, two is not rare. The deposit (敷金) comes back after the move-out inspection, minus cleaning and repairs, usually weeks later, into a Japanese bank account: that timing decides when you can close the account.
- One month out: settle the resident tax and appoint a tax agent
Resident tax is charged on last year's income to whoever was registered on 1 January, so leaving in the spring does not cancel it. Either have your employer deduct the whole remaining balance from your final pay, or appoint a tax agent (納税管理人) at your city office and tax office — a friend with a Japanese address — who will handle payments and refunds after you go.
- One month out: cancel what bills you monthly
Phone, internet, electricity, gas, water. Contracts with a minimum term charge an early-termination fee; the phone company in particular needs the SIM back or a written cancellation, not just non-payment.
- Two weeks out: the move-out notice at your city office
File the 転出届 with your planned departure date. It ends your National Health Insurance and National Pension enrolment; return the NHI card and ask for the insurance withdrawal (資格喪失) at the same counter. Without this notice the pension claim below is refused.
- Last pay: year-end adjustment
If you had a salary this year, your employer does the year-end adjustment (年末調整) before you leave instead of in December. If you had other income that requires a tax return, file it before departure or leave it to your tax agent.
- Bank: keep it open until the money has arrived, then close it
Most banks require residents to close accounts when they leave. Sequence it: deposit refund first, tax refund via your agent, then closure — or convert to whatever non-resident arrangement your bank offers. Do not close the account the pension refund is going to.
- At the airport: return the residence card
Leaving for good (no re-entry permit): hand the card to the immigration officer at departure — it is invalid from that moment. Leaving on a re-entry permit but not coming back: return it within 14 days of the permit expiring, by post to the ISA.
- After leaving: claim the pension lump sum
Post the claim so it arrives after your move-out date; you have two years. Employees' Pension refunds lose 20.42% to withholding that your tax agent can recover with a return. Technical intern → SSW: claim once after each stay, not once at the end.
Common mistakes & warnings
- Resident tax follows the 1 January rule: if you were registered on 1 January and leave in April, the whole year's bill still arrives in June. Plan for it in your final pay.
- Leaving on a re-entry permit without filing the move-out notice keeps you enrolled in the pension — the lump-sum claim is refused until the permit expires.
- The deposit refund and the tax refund both need a Japanese account to land in. Close the account last, not first.
Frequently asked questions
What must I do before leaving Japan permanently?
In order: give notice on your lease; settle resident tax and appoint a tax agent; cancel phone and utilities; file the move-out notice at your city office (which ends health insurance and pension); get the year-end adjustment from your employer; keep the bank account open until refunds arrive; hand in the residence card at the airport; claim the pension lump sum within two years.
Do I have to pay resident tax if I leave Japan?
Yes, for the year in which you were registered on 1 January, based on the previous year's income. Leaving on 2 January does not cancel it. You can have the remaining balance deducted from your last salary, or appoint a tax agent to pay it after you leave.
What happens to my residence card when I leave?
If you leave without a re-entry permit, it becomes invalid at departure and you hand it to the immigration officer at the airport or port. If you leave on a re-entry permit and do not return before it expires, you must send it back to the Immigration Services Agency within 14 days.
Can I get my pension contributions back?
Up to five years' worth, if you paid for at least six months and claim within two years of leaving. The amounts, the tax and the two-claim trap for trainees are on the pension refund page linked above.
Official sources
- Immigration Services Agency — Guidebook on Living and Working (multilingual) (2026-09-17) — move-out notice before leaving, year-end adjustment and tax agent, resident tax after 1 January, NHI withdrawal at the city office
- Immigration Services Agency — returning the residence card (2026-09-17) — hand it to the immigration officer at the port when leaving without a re-entry permit
- Japan Pension Service — lump-sum withdrawal rules (2026-09-17) — claim within two years; file after the move-out date
- Ministry of Internal Affairs — moving in and out (English) (2026-09-17) — the move-out notification
This page provides general information only and is not legal advice. Immigration rules change; always confirm details with the official sources listed above before making decisions.