✈️ Leaving Japan — Complete Guide to Exit Procedures

The moving-out notification (転出届, tenshutsu todoke) is the most important administrative step when leaving Japan. Submitting this form at your local city hall deregisters your address from the resident registry and triggers the cancellation process for municipal services such as health insurance and pension. You can submit it up to 14 days before your planned departure date.

What You Need to Bring

• Residence card (在留カード)
• Passport
• My Number card (or My Number notification card)
• National Health Insurance card (if enrolled in NHI)

Visit the residents' division (住民課) at your local city hall or ward office. The procedure is free and usually takes about 15-30 minutes. Staff will provide you with the moving-out form (転出届), which you fill in with your name, current address, departure date, and destination country.

Step-by-Step Process at City Hall

Step 1: Submit the Moving-Out Notification. Get the 転出届 form from the counter, fill in your departure date and destination country, and submit it to the staff. They will process your deregistration from the resident registry.

Step 2: Return your Health Insurance Card. Go to the insurance counter (usually in the same building) and return your National Health Insurance card. Pay any outstanding premiums at this time.

Step 3: Return your My Number Card. Surrender your My Number card or notification card. This is a requirement when leaving Japan permanently.

Step 4: Receive your Confirmation. The city hall will issue a moving-out certificate (転出証明書). Keep this document safe because you may need it when applying for your pension lump-sum withdrawal after departure.

Residence Card at Departure

When you depart Japan at the airport, you are required to return your residence card to the immigration officer at the departure gate. They will punch a hole in it and hand it back to you as a keepsake if you request. However, if you hold a valid re-entry permit and plan to return to Japan, you may keep your residence card.

If you paid into the Japanese pension system (either National Pension or Employees' Pension) for 6 or more months, you are eligible to apply for a lump-sum withdrawal of your contributions after you leave Japan. This is one of the most significant financial steps when departing, as the refund can amount to several hundred thousand yen depending on how long you contributed.

Eligibility and Key Details

• Eligibility — you must have made pension contributions for at least 6 months and no longer be residing in Japan at the time of application.
• Application deadline — you must apply within 2 years of leaving Japan. After this deadline, you lose the right to claim the lump-sum withdrawal.
• Maximum refundable period — up to 60 months (5 years) of contributions can be refunded. If you contributed for longer than 5 years, only the most recent 60 months are covered.
• Payment method — the refund is deposited directly to your overseas bank account. Processing typically takes 3 to 6 months after the Japan Pension Service receives your application.

Estimated Refund Amounts (National Pension)

The exact refund amount depends on the contribution period and the rate in effect during that time. As a rough guide: approximately 50,000 yen for 6 months of contributions, approximately 300,000 yen for 36 months (3 years), and approximately 500,000 yen for the maximum 60 months (5 years). Employees' Pension refunds tend to be higher because premium amounts are based on salary and are larger than National Pension contributions.

Tax Refund on the Withdrawal

A 20.42% income tax is automatically withheld from your lump-sum withdrawal payment. However, you can reclaim this tax by appointing a tax representative (納税管理人) in Japan before your departure. The tax representative can be a friend, former colleague, or professional tax advisor who will file a tax return on your behalf after the pension withdrawal is processed. To set this up, submit the tax representative notification form (納税管理人届出書) to your local tax office before leaving Japan. Without a tax representative, you will not be able to recover the withheld tax.

Social Security Agreements

Before applying for the lump-sum withdrawal, check whether your home country has a social security agreement with Japan. Countries with such agreements include the United States, United Kingdom, Germany, South Korea, France, Canada, Australia, and several others. Under these agreements, your pension contributions in Japan may count toward your home country's pension eligibility, potentially giving you a better long-term benefit than the lump-sum withdrawal. Taking the lump-sum withdrawal may forfeit your right to transfer these contributions, so research your country's specific agreement carefully before making a decision.

Settling your taxes before leaving Japan is essential. There are several types of tax you need to address, and ignoring them can cause serious problems if you ever return to Japan or apply for a visa in the future.

Types of Tax to Settle

Resident Tax (住民税) is based on your income from January 1 to December 31 of the previous year and is billed in installments from June of the current year through May of the following year. This means that even if you leave Japan in October 2026, you still owe resident tax payments through May 2027. You can pay the full remaining balance at city hall before departure, or appoint a tax representative to handle the payments after you leave.

Income Tax (所得税) requires a final tax return if you are self-employed, a freelancer, or leaving your job mid-year without a year-end adjustment from your employer. Visit your local tax office (税務署) to file the return before your departure. If you are a regular employee leaving at the end of the year, your employer typically handles this through the year-end adjustment (年末調整).

Year-End Adjustment (年末調整) is normally processed by your employer in December. If you leave your job mid-year, ask your employer to perform an early year-end adjustment before your last day of work. This ensures your income tax is correctly calculated and you receive any refund owed to you.

Tax Representative (納税管理人)

If you have tax obligations that extend beyond your departure date, you are required to appoint a tax representative (納税管理人) in Japan. This person handles your remaining tax payments, receives tax notices on your behalf, and files any necessary returns. Your tax representative can be a trusted friend, your former employer, or a professional tax advisor. To appoint one, submit the notification form (納税管理人届出書) to both your city hall (for resident tax) and your local tax office (for income tax) before you leave Japan.

Resident Tax Timeline Example

The timing of resident tax catches many people off guard. It is based on your previous year's income but billed in the following fiscal year. For example, if you earned income during calendar year 2025, that resident tax is billed from June 2026 through May 2027. If you depart Japan in October 2026, you have already been billed but may not have paid the installments due from November 2026 through May 2027. You must pay this full remaining balance before departure or ensure your tax representative handles it.

Why You Should Not Skip Tax Settlement

Unpaid taxes in Japan do not simply disappear when you leave the country. Outstanding tax obligations are recorded and can cause problems if you return to Japan in the future. Specifically, unpaid taxes may affect visa renewal applications, permanent residence eligibility, and even your ability to open a bank account. Penalties and interest accrue on unpaid amounts. Settle everything before departure or appoint a tax representative to avoid these issues.

Cancelling your insurance is a necessary step before leaving Japan. The process differs depending on whether you are enrolled in National Health Insurance (NHI) through your city hall or in employer-provided insurance (Shakai Hoken).

National Health Insurance (国民健康保険)

If you are enrolled in NHI, cancel it at the insurance counter at your city hall. The most efficient approach is to do this on the same day you submit your moving-out notification, so you can handle both procedures in a single visit. Bring your NHI insurance card and return it to the staff. Your coverage continues until your registered departure date, so you are still covered for medical care up until that point. If you need to see a doctor between the cancellation date and your actual departure, keep all receipts as you may be eligible for reimbursement.

Employer Insurance (Shakai Hoken)

If you are enrolled in health insurance through your employer, the cancellation is handled by your company when you resign. Return your insurance card to your employer on or before your last day of work. Your employer will process the disenrollment from both health insurance and pension. Make sure to confirm with your HR department that the cancellation has been completed.

National Pension

Your National Pension enrollment is automatically cancelled when your moving-out notification is processed at city hall. No separate cancellation procedure is needed. After you leave Japan, you can apply for the lump-sum pension withdrawal as described in the pension section above.

Outstanding Premiums

If you have any unpaid NHI premiums, settle them before departing Japan. Unpaid premiums accrue penalties and interest, and the outstanding balance is recorded. This can cause problems if you return to Japan in the future, including difficulty re-enrolling in NHI and potential collection actions. Check with the insurance counter at city hall to confirm your balance is fully paid before leaving.

You need to cancel all your utility contracts and handle your apartment move-out before leaving Japan. Start the cancellation process 1 to 2 weeks before your departure date to ensure everything is disconnected on time.

Utility Cancellation

• Electricity — contact your provider by phone or through their website at least 1 week before your departure. You will need your customer number (found on your bill) and your desired disconnection date. The final bill is usually settled automatically through your registered payment method.
• Gas — call your gas company 1 to 2 weeks before departure. Gas cancellation typically requires an in-person visit from a technician to perform a final meter reading and shut off the gas supply. You need to be present at the apartment during this visit, so schedule it on a day you will be home.
• Water — contact your water bureau by phone or website about 1 week before departure. Provide your customer number and desired shutoff date.
• Phone and SIM — visit your carrier's shop or call their support line to cancel your contract. Check your contract terms for any early termination fees, which can range from 0 to 10,000 yen depending on your plan. Some carriers require you to return the SIM card.
• Internet — call your internet provider at least 1 month before departure, as many contracts require 30 days notice. There may be a cancellation fee of 10,000 to 20,000 yen if you are still within your contract period. You will also need to return any rented equipment such as a Wi-Fi router or modem.

Apartment Move-Out Checklist

Most lease contracts require 1 to 2 months advance notice before moving out. Notify your landlord or real estate management agency as early as possible to avoid being charged for an extra month's rent. Before your move-out date, you should:

• Clean the apartment thoroughly, including the kitchen, bathroom, and balcony
• Dispose of all garbage following your area's waste separation rules, and arrange collection for large items (粗大ゴミ) through your city's bulky waste service, which typically costs 200 to 2,000 yen per item
• Attend the move-out inspection with your landlord or management company, during which they will assess the condition of the apartment
• Return all keys, including any copies you made
• Request the deposit refund details in writing, specifying what deductions will be made and when the refund will be paid
• Take photos of every room before handing over the keys to document the apartment's condition in case of disputes over the deposit

Deposit Refund

Your security deposit (敷金, shikikin) should be returned minus a cleaning fee and any charges for damage beyond normal wear and tear. The typical cleaning fee deduction is 30,000 to 50,000 yen for a one-room apartment, and higher for larger units. If the deduction seems excessive, request an itemized breakdown in writing. Under Japanese law, landlords cannot charge you for normal wear such as minor wall discoloration or small scratches on flooring. The deposit refund is usually transferred to your bank account within 1 to 2 months after the move-out inspection.

Bank Account

Keep your Japanese bank account open until you have received both your deposit refund and your pension lump-sum withdrawal payment. If you close your account too early, you will have no way to receive these funds in Japan. For the pension refund, you can designate an overseas bank account on the application form. Be aware that some Japanese banks may close your account when your residence status is cancelled, so confirm with your bank before departure. Ask whether they can keep the account open for a specific period to receive expected transfers.