Leaving Japan: 在留カード, 転出届, 脱退一時金 and Tax Procedures

When you decide to leave Japan (to return to your home country or move to another country, without coming back), you need to deal with your 在留カード, residence registration, health insurance and pension, taxes and the 脱退一時金 before and after you leave. If you might return to Japan in the future, you also need to decide before leaving whether to keep your 在留資格. This article organizes what to do when leaving Japan by procedure, for foreign residents of Japan preparing to return home or move overseas to check for themselves. Procedures differ by 市区町村; where 新宿区 is used as an example, follow the information for your own place of residence.

Key points

• 在留資格: if you leave without a 再入国許可 (including the みなし再入国許可), your 在留資格 and period of stay expire; this applies to 永住者 as well. If you may come back, decide before leaving whether to use the みなし再入国許可 or a 再入国許可.
• 在留カード: when you leave without a 再入国許可, return your 在留カード at the port of departure or entry.
• 転出届: you must submit a 転出届 to your 市区町村 even when moving abroad; this is also a prerequisite for claiming the 脱退一時金 later.
• Insurance and pension: withdraw from 国民健康保険 within 14 days; a 国民年金 第1号被保険者 loses eligibility upon residing overseas.
• 脱退一時金: claim within 2 years from the day you no longer have an address in Japan.
• Taxes: pay off or file for 住民税 and income tax before you leave, or appoint a 納税管理人.

Timeline

When	Procedure	Office	Deadline / notes
Before leaving	Decide whether to keep your 在留資格 (再入国許可)	Regional immigration services bureau	If returning within 1 year, the みなし is available; beyond 1 year, apply in advance
Before leaving	住民税: 納税管理人, or prepay / pay in full	市区町村	E.g. 新宿区
Before the departure date	Income tax: 準確定申告 or 納税管理人 notification	税務署 with jurisdiction over you (e-Tax available)	For those who need to file a 確定申告
From 14 days before leaving	転出届 (moving abroad)	市区町村	E.g. 新宿区: from 14 days before moving out, or within 14 days after moving out
Within 14 days before or after leaving	Withdraw from 国民健康保険	市区町村	Return the 資格確認書 etc.
When submitting the 転出届	Confirm how the マイナンバーカード is handled	市区町村	Continued use abroad is limited to Japanese nationals
When leaving	Return the 在留カード	Port of departure or entry	When leaving without a 再入国許可
Within 2 years from the day you have no address	Claim the 脱退一時金	日本年金機構 (by mail or online)	6 months or more of enrollment, etc.

在留資格 and the 在留カード

• A foreign resident of Japan who leaves without obtaining a 再入国許可 (including the みなし再入国許可) loses the 在留資格 and period of stay they held; to come to Japan again, they must obtain a new visa and go through landing examination. Someone who is definitely leaving Japan for good does not need any re-entry procedure.
• If you may come back: to return within 1 year, tick the box on the re-entry ED card when leaving and tell the immigration inspector that you are using the みなし再入国許可; to be away for more than 1 year, you must apply for a 再入国許可 in advance. For details, see the guide 「みなし再入国許可 and 再入国許可」.
• 永住者 are covered as well: if a 永住者 leaves without a 再入国許可, the 在留資格 「永住者」 expires, and to return to Japan later they must apply for a visa again as a new entrant. When the 在留カード expiry date falls earlier than 1 year, the みなし再入国許可 is limited to that expiry date, and it cannot be extended from overseas; a 再入国許可 is valid for up to 5 years, with a fee of 4,000 yen for single-entry and 7,000 yen for multiple-entry; if you do not re-enter within the validity period, you likewise lose your status.
• A medium- to long-term resident's 在留カード becomes invalid when they leave (except those leaving with a 再入国許可), and must be returned immediately at the port of departure or entry. For someone who left with a 再入国許可 but did not re-enter within the validity period, the 在留カード likewise becomes invalid and must be returned within 14 days from the day it became invalid (it can be mailed to the 東京出入国在留管理局おだいば分室). Failing to return it within the deadline may result in a fine.

転出届 and the マイナンバーカード

• You must submit a 転出届 to the 市区町村 of your address even when moving abroad. E.g. 新宿区: it can be submitted from 14 days before moving out (or within 14 days after moving out), by the person themselves or a member of the same household; an agent needs a power of attorney, and foreign residents bring their 在留カード as ID for identity confirmation (differs by 市区町村).
• Submitting the 転出届 is also a prerequisite for claiming the 脱退一時金 later.
• Since May 27, 2024, Japanese nationals who complete the procedure before moving abroad can keep using their マイナンバーカード overseas; this procedure applies to Japanese nationals. How the card is handled when a non-Japanese national moves abroad is explained differently by each 市区町村, so please confirm at the counter when submitting the 転出届.

Health insurance and pension

• 国民健康保険: once you no longer have an address in Japan you are no longer an insured person, and withdrawal must be filed with the 市区町村 within 14 days. E.g. 新宿区: you must withdraw and return the 資格確認書 when leaving; if you keep using the ward's 国保 for medical care without withdrawing, you will later have to repay the medical costs.
• 国民年金: a 第1号被保険者 loses eligibility upon residing overseas and is no longer subject to compulsory enrollment; voluntary enrollment for those residing overseas is limited to Japanese nationals.

脱退一時金 (within 2 years)

• A person without Japanese nationality who has lost eligibility for 国民年金 or 厚生年金 and left Japan can claim a 脱退一時金.
• Main conditions: a period of 国民年金 premium payment etc. or of 厚生年金 enrollment of 6 months or more (the two are not combined), not having satisfied the qualifying period for the 老齢年金 (10 years), having no address in Japan, and claiming within 2 years from the day you no longer have an address in Japan; the number of months counted is capped at 60.
• If your address is still in Japan when the 日本年金機構 receives the claim, it cannot be made; you must first submit the 転出届. If sent before leaving, it must arrive on or after the (planned) move-out date.
• After receiving it, all earlier enrollment periods are no longer counted as pension enrollment periods; for countries with a social security agreement with Japan, the periods may be able to be totalized, so please consider carefully.
• Submit the claim form to the 日本年金機構 by mail or online (periods under a 共済組合 are subject to separate rules).
• Income tax: 20.42% income tax is withheld (源泉徴収) when the 厚生年金 脱退一時金 is paid; no tax is withheld from the 国民年金 脱退一時金.
• Before leaving Japan, submit the 「所得税・消費税の納税管理人の届出書」 to the 税務署 with jurisdiction over your last address in Japan (if you did not submit it before departure, submit it together with the return), then submit the 「退職所得の選択課税による還付のための申告書」 to that 税務署; the withheld tax may be refunded (the 日本年金機構 says it "may" be refunded). The original 脱退一時金支給決定通知書 must be sent to the 納税管理人.

Taxes: 住民税 and income tax

• 住民税: levied on people who have an address in a 市区町村 on January 1; even if you leave during the year, you must pay that year's amount. E.g. 新宿区: if you leave before the 納税通知 in early June, you must appoint a 納税管理人 or prepay (予納); if you leave after receiving the 納税通知, you must appoint a 納税管理人 or pay the full amount. To designate a 納税管理人, you submit a declaration signed by both yourself and the 納税管理人 (procedures differ by 市区町村).
• Income tax: under the tax law, "leaving the country" means having no address or residence in Japan without submitting a 納税管理人 notification. A person who needs to file a 確定申告 must complete it before leaving the country (準確定申告). If you still need to file after leaving, receive tax documents, or receive a refund, you must appoint a 納税管理人 and, before the departure date, submit the 「所得税・消費税の納税管理人の選任・解任届出書」 to the 税務署 with jurisdiction over you (e-Tax available).
• If you leave your job during the year and have not gone through 年末調整, you may have overpaid income tax, which can be refunded through a 還付申告.

Common misconceptions

• "Leave first, and decide after I'm home whether to come back to Japan": if you leave without a 再入国許可, your 在留資格 expires on the spot; if you might return, you must decide before leaving.
• "永住者 never lose their status": a 永住者 who leaves without a 再入国許可 also loses their status.
• "I can claim the 脱退一時金 before leaving": if your address is still in Japan when the 日本年金機構 receives the claim, it cannot be made; you must first submit the 転出届, and the claim must arrive on or after the (planned) move-out date.
• "If I leave mid-year, I don't have to pay that year's 住民税": people who have an address on January 1 must pay that year's amount.