Keeping Japanese Bank & Brokerage Accounts After Moving Abroad

Japanese law does not automatically close your accounts when you leave, but your status changes to non-resident (Hi-kyojusha 非居住者), and each bank and brokerage applies its own published terms to that change.¹² Some offer services for customers living overseas, many restrict brokerage accounts, and NISA and iDeCo follow separate statutory rules.³⁴ This guide explains what each institution allows, what to file, and when.

Where banking fits among other departure tasks is set out in the master relocation framework guide; opening new accounts as a non-resident is out of scope.

The Legal Framework: Why Japanese Financial Institutions Restrict Non-Residents

Who Counts as a Non-Resident for Banking Purposes (Gaitame Ho Article 6)

The Foreign Exchange and Foreign Trade Act (Gaitame Ho 外為法, FEFTA) defines a resident as an individual with a domicile or residence in Japan, and a non-resident as anyone else.¹ The Ministry of Finance’s interpretive notice (蔵国第4672号) adds presumptions that banks apply in practice.²⁵

Japanese nationals are presumed non-residents from departure if they leave to work at an office abroad (including a Japanese company’s overseas branch or subsidiary) or intend to stay abroad 2 years or more, or once they have stayed abroad 2 years. Returns of under 6 months do not change this, diplomatic-mission staff remain residents, and supported dependants follow the supporting family member’s status.²

Foreign nationals are presumed non-residents in principle and are treated as residents only while working at an office in Japan or once 6 months have passed since entry.² After they leave and no longer have a domicile or residence in Japan, those resident presumptions stop applying.¹²

This test is separate from the income tax residency test (see the tax residency guide), and brokers apply their own thresholds, described below.⁶⁷⁸

Contract Terms, Anti-Money-Laundering Checks and FSA Requests

Most “must notify” and “must close” duties come from account terms (Yakkan 約款), not statute. Rakuten Bank’s published terms, for example, require a customer who becomes a non-resident to notify the bank in advance and close the account (as of October 2026).⁹

The Act on Prevention of Transfer of Criminal Proceeds (犯罪収益移転防止法) requires banks and brokers to verify customers (Article 4), lets them refuse to perform until the customer completes verification (Article 5), and obliges them to keep customer information up to date (Article 11).¹⁰

FSA guidance for foreign residents (March 2021, revised September 2024) says that a foreign national returning home at the end of the period of stay should, in principle, close the account at the bank, and consult the bank if re-entry and continued use are planned.¹¹¹² This Financial Services Agency (FSA, 金融庁) guidance is not law and is addressed to foreign nationals; it does not cover Japanese nationals or support claims that all non-residents must close their accounts.

A joint FSA and National Police Agency (NPA) request of 23 August 2024 tightened anti-fraud controls on account misuse generally and does not mention departing customers.¹³

What Is Not Restricted by Law

Neither FEFTA nor any other statute reviewed for this guide requires a Japanese national to close a deposit or securities account on leaving Japan.¹¹¹ The restrictions you meet come from an institution’s terms, its customer due-diligence duties, or official requests aimed at account misuse.¹³¹⁴¹⁰

Using internet banking from abroad is not suspicious in itself. The NPA’s December 2024 notice states that, on an account expected to be used by customers living abroad, internet banking after a period of stay has expired is not, on that fact alone, a sign of impersonation.¹⁴

Deposit interest paid to a non-resident is withheld at 15.315%, and prefectures cannot charge the 5% local interest levy (Rishiwari 利子割) on it under Local Tax Act Article 25-2 (as of October 2026).¹⁵¹⁶¹⁷ A tax treaty may reduce the rate; treaty relief belongs to the tax residency guide.

Retail Banks Compared: Who Offers Official Non-Resident Services? (Prestia, Sony, SMBC, MUFG)

Every policy below is institution policy, not law, taken from each bank’s published pages (as of October 2026); confirm current terms with the bank before acting.

Megabanks: SMBC, MUFG and Mizuho

According to SMBC’s published terms, SMBC Direct Global Service (SMBCダイレクト・グローバルサービス) is open to SMBC Direct users who plan to return and are posted abroad by a Japanese company, studying abroad, or accompanying family (as of October 2026).¹⁸ Local hires and permanent emigrants cannot apply. The fee is ¥220 a month including tax, applications go by post at least 3 weeks before departure, and the account becomes a non-resident account.¹⁸

SMBC states that its app then works only as a password generator and that unlocking a login needs the Japanese phone number registered at application.¹⁸ Transfers need a registered overseas address, and addresses in certain US-sanctioned countries and regions are excluded.¹⁸

According to MUFG Bank’s published terms, Global Direct (グローバルダイレクト) serves customers leaving with a plan to return for a posting by a Japanese employer, work at a Japanese diplomatic mission, overseas study, or as accompanying family (as of October 2026).¹⁹ It costs ¥300 a month (¥330 including tax for customers who remain FEFTA residents), needs an application 10 or 15 bank business days before departure, and requires a physical one-time password card.¹⁹

According to Mizuho Bank’s published FAQ, customers losing their base in Japan must visit a branch with their seal, passbook, cash card and ID (as of October 2026).²⁰ Non-residents lose the cash card and Mizuho Direct internet banking; for transfers within Japan, Mizuho refers overseas workers to a separate domestic remittance service.²⁰²¹ Whether the account itself can be kept, and any fee, is not published, so confirm with the bank.

Banks Marketed to International Customers: SMBC Trust Bank (Prestia) and Sony Bank

According to SMBC Trust Bank’s published guide, a PRESTIA account can be kept as a non-resident account with an overseas address, supported by a document such as a Juminhyo (住民票) showing the move abroad (as of October 2026).²² Cash-card ATM transfers, one-off online domestic transfers, new borrowing, new insurance, new investment accounts and some investment-trust and bond trades are suspended, and transfer payees must be pre-registered.²²²³ Its FAQ guides residence card holders leaving at the end of their stay to close the account; those who plan to return or still need it are told to consult the bank.²³

PRESTIA’s general account maintenance fee (not a non-resident fee) is ¥2,200 a month including tax unless a waiver condition is met, such as a previous-month average total balance of ¥500,000 or more (as of October 2026).²⁴ The fee page publishes no separate non-resident schedule.²⁴

According to Sony Bank’s published terms, existing customers with Japanese nationality can keep using the account after moving abroad for a transfer or study, once they file an overseas address change and register a contact person in Japan; the page is silent on foreign nationals (as of October 2026).²⁵ Investment-trust trading, FX and outward foreign-currency remittance stop while abroad, and Sony Bank states that its app may not work abroad and that the alternative passphrase login must be registered before departure.²⁵

Online and Postal Banks: Rakuten Bank, Japan Post Bank (Yucho) and SBI Shinsei Bank

Rakuten Bank’s published account terms require closure before you become a non-resident, as noted above (as of October 2026).⁹ Japan Post Bank’s 2020 FAQ asks customers going abroad long-term to close accounts where possible, because it cannot send notices overseas (as of October 2026).²⁶

An account at Japan Post Bank that is still in use, for example for salary, can be kept after a non-resident notification and operated through a third party or a registered usage agent (Riyo Dairinin 利用代理人).²⁶ As the FAQ is several years old, confirm with the bank.

According to SBI Shinsei Bank’s Japanese FAQ, customers who move abroad and remove their Juminhyo are asked in principle to close the account (as of October 2026).²⁷ An exception exists, for example for an unmatured product, through an overseas move procedure that registers a proxy’s address in Japan. A separate FAQ asks residence card holders who will not extend their stay to close.²⁸

Comparison Matrix: Non-Resident Policy at 8 Institutions

All cells reflect each institution’s published policy, not law (as of October 2026). “Not published” means no official statement was found on the pages reviewed: confirm with the institution.

Institution	Non-resident policy	Overseas service	Monthly fee	Online banking from abroad	Authentication	Mail to overseas address	Source
SMBC Trust Bank (Prestia)	Keep as non-resident account; departing residence card holders guided to close	None named	General account fee ¥2,200 unless waived; no non-resident schedule published	Yes, with limits (pre-register payees)	Not published	Not published	²²²⁴²³
Sony Bank	Keep (Japanese nationals); contact person in Japan required	None named	Not published	Yes; app may not work abroad	App or passphrase (register before leaving)	Not published	²⁵
SMBC	Keep with service (postings, study, family; not local hires or emigrants)	SMBC Direct Global Service	¥220 including tax	Yes (browser)	Password card or app as password generator; Japanese phone number needed to unlock	Overseas address needed for transfers	¹⁸
MUFG Bank	Keep with service (posting, diplomatic mission, study, family); apply before leaving	Global Direct	¥300 (¥330 for FEFTA residents)	Yes	Physical password card	Password cards sent abroad; service may stop if mail is undeliverable	¹⁹
Mizuho Bank	Branch procedure; cash card and Mizuho Direct unavailable	Domestic remittance service for overseas workers	Not published	No (Mizuho Direct not for overseas residents)	Not applicable	Not published	²⁰²¹
Rakuten Bank	Close before becoming a non-resident	None	Not applicable	Not applicable	Not applicable	Not applicable	⁹
Japan Post Bank	Close where possible; may keep after non-resident notification, used via a third party	None (usage agent)	Not published	Not published	Not published	No (bank cannot send notices overseas)	²⁶
SBI Shinsei Bank	Close on removing Juminhyo; exception with a proxy address in Japan	None (overseas move procedure)	Not published	Restricted	Not published	Proxy address in Japan	²⁷²⁸

What Happens If You Do Not Notify Your Bank: Account Freezes and Undelivered Mail

Address Changes, Returned Mail and Transaction Restrictions

Because banks must keep customer information current, a customer who cannot be reached or verified may find transactions refused until verification is complete (Criminal Proceeds Act Articles 5 and 11).¹⁰ Institution terms add their own consequences, such as MUFG’s statement that it may suspend Global Direct when mail is undeliverable (as of October 2026).¹⁹

Brokers state similar consequences. SBI Securities’ published FAQ says that if procedures are not completed before you become a non-resident, it may sell or settle holdings at its discretion for your account, and Rakuten Securities warns that non-residency discovered after departure can lead to restrictions (as of October 2026).⁶⁷

NISA address checks change in 2027. The periodic broker address check is abolished from 1 January 2027; instead, holders who may have moved but do not file a change notification cannot add new NISA holdings (as of October 2026).³²⁹

Foreign Residents: Residence-Period-Based Account Management

Banks now track the period of stay (Zairyu Kikan 在留期間) of foreign customers. An NPA notice of 24 December 2024, agreed with the FSA and the Immigration Services Agency (ISA), asks banks to stop cash withdrawals and transfers to other accounts from the day after a foreign customer’s period of stay expires, until a renewal or pending application is confirmed.¹⁴ Banks must then lift the restriction promptly, and automatic debits and internet banking are not, on that fact alone, treated as suspicious.¹⁴

A multilingual FSA, NPA and ISA leaflet published in April 2025 tells customers to notify their bank of a renewal or pending application by the expiry date, or “transactions with the savings account may be limited from the following day onward” (as of October 2026).³⁰

This is narrower than claims that banks freeze every expired-visa account: the official sources describe limits on specific transaction types pending confirmation, not closure.¹⁴³⁰

Dormant Accounts: The 10-Year Rule

Under the Dormant Deposits Act (休眠預金等活用法), deposits with no qualifying movement for 10 years from the final movement date are transferred to the Deposit Insurance Corporation, after public notice and, where the address is known, an individual notice.³¹ The FSA says deposits whose last movement was in or after January 2009 are in principle in scope; foreign-currency deposits and some other types are excluded.³²

The money is not lost: according to the FSA, it can be reclaimed through the original bank with no deadline, although this may take longer.³²³¹ A qualifying transaction restarts the 10-year count.³¹

Losing Access: Phone Numbers, One-Time Passwords and My Number

Authentication is where many overseas customers get locked out, as the matrix above shows for SMBC, MUFG and Sony Bank (as of October 2026).²⁵¹⁸¹⁹ SMS-number advice is in the master framework guide, and card handling in the My Number card guide.

Brokerage Accounts (SBI, Rakuten, Nomura): Mandatory Restrictions and Asset Transfers

Why Brokers Restrict Non-Residents

Brokers restrict non-residents as a matter of policy; no provision of the Financial Instruments and Exchange Act (金融商品取引法) barring non-resident accounts was found. Monex and MUFG eSmart Securities cite their lack of foreign securities licences, and Nomura says it is not registered in the customer’s country of residence.³³³⁴⁸

US destinations carry extra rules. SBI Securities and Rakuten Securities apply a 183-day test for the US, and MUFG eSmart Securities requires a FATCA declaration for moves to and from the US (as of October 2026).⁶³⁵⁸ Confirm other brokers’ US rules with the institution.

Broker Policies Compared: Close, Restricted Continuation, or Dormant Status

The table summarises each broker’s published terms (as of October 2026); deadlines and processing times differ, so confirm with your broker.

Broker	Non-resident threshold	Options	Standing proxy	What you can do abroad	Deadline and processing time	Source
SBI Securities	1 year or more abroad (183 days for the US); closure for 6 years or more	Close if no plan to return; otherwise keep with restrictions	Required	View only; sales and withdrawals through the customer service centre	By the business day before departure; processing time not published	⁶
Rakuten Securities	1 year or more, or open-ended transfer or study	Keep after prior procedure; ineligible products closed first	Required (relative within the second degree or Japanese professional)	Verify with Rakuten Securities (its official pages differ)	Request forms at least 2 weeks before departure; trading resumes about 2 to 3 weeks after complete documents	⁷³⁵
Monex	1 year or more, or open-ended transfer or study	Close, or keep as a dormant account (withdrawals only)	Not published	No orders accepted	Sell ineligible products 12 business days before departure; request documents 11 business days before; submit by the business day before	³³³⁶
Nomura	Not published	Keep with restrictions; close once nothing is held	Japan-resident trading agent requested where possible	Sales by phone in Japan business hours; no purchases or online service; proceeds to a Japanese bank only	NISA continuation by the business day before departure; other deadlines not published	³⁴
MUFG eSmart Securities	1 year or more (183 days for the US)	Keep as resident (short stay), keep as non-resident (return within 5 years), or close	Not published	No trading	Documents by the business day before departure; about 1 week to process	⁸

A standing proxy (Jonin Dairinin 常任代理人) is a person in Japan who handles procedures on your behalf. According to their published pages, SBI Securities and Rakuten Securities require one, and Rakuten limits the choice to relatives within the second degree or Japanese professionals such as lawyers or tax accountants (as of October 2026).⁶³⁵ Nomura instead asks customers to appoint a Japan-resident trading agent (Torihiki Dairinin 取引代理人) where possible.³⁴

Brokers’ published pages state that specified accounts (Tokutei Koza 特定口座) are closed on departure, with holdings moved to a general account (Ippan Koza 一般口座).⁶³⁴

Moving or Selling Holdings Before You Leave

Broker pages describe three basic options: sell, transfer in kind to another broker, or keep the holdings under restricted continuation.⁶³⁵³⁴ Rakuten Securities says in-kind transfers may take about a month (as of October 2026).³⁵

Brokerage and NISA holdings count toward the ¥100 million threshold of the Japan Departure Tax (Kokugai Tenshutsuji Kazei 国外転出時課税), covered in its own guide.³⁶

Getting proceeds abroad is covered in the money transfers guide. Nomura pays proceeds only to a Japanese bank account, and SBI Shinsei Bank’s English page says balances cannot be sent abroad at closure (as of October 2026).³⁷³⁴

The Fate of Your NISA Account: Suspension vs. Complete Liquidation

Default Rule: Departure Notification and Transfer to a Taxable Account

By the day before departure, a NISA holder must file one of two forms with the broker: a continuation notification (Keizoku Tekiyo Todokedesho 継続適用届出書) if eligible, or a departure notification (出国届出書).³ The basis is Article 37-14 of the Act on Special Measures Concerning Taxation (租税特別措置法), which treats the NISA account as abolished at departure if no continuation notification is filed.³ Brokers set earlier internal deadlines, typically the business day before departure.⁶³⁴

Closure does not force a sale. Holdings leaving the NISA account are deemed sold and re-acquired at their value at payout, and they move to a taxable general account.³ Nomura describes that value as the closing-price equivalent at payout (as of October 2026).³⁴

The Overseas Transfer Exception: Continuation Notification (Keizoku Tekiyo Todokedesho)

Continuation is available only if you leave because of your employer’s transfer order “or another unavoidable reason equivalent to it”, and intend to use the same NISA account after returning.³ It is not available to anyone subject to the exit tax for the year of departure, whether or not an exit-tax return has been filed.³³⁸ SBI Securities, Rakuten Securities, Monex and MUFG eSmart Securities also accept an accompanying spouse, but this is broker practice rather than statutory wording (as of October 2026).⁶³⁵³⁶⁸

While you are abroad, the account is frozen. You are treated as a resident for NISA purposes, but no new holdings can be added, and brokers state that reinvested distributions are bought in the taxable account.³³⁸⁶

The 5-year clock runs from the date you file the continuation notification, not from departure. You must file a return notification (帰国届出書) by 31 December of the year in which 5 years have passed since filing; otherwise the account is deemed abolished on that 31 December.³ Where a broker page differs, the statute governs.

Check whether your broker supports continuation. SBI Securities, Rakuten Securities, Monex, Nomura, MUFG eSmart Securities and Sony Bank publish a continuation procedure, and none offers it for Junior NISA (as of October 2026).²⁵⁶³⁵³⁶³⁴⁸

flowchart TD
    A["Leaving Japan with a NISA account"] --> B{"Leaving because of an employer transfer order or equivalent unavoidable reason?"}
    B -- "No" --> X["File departure notification by the day before departure"]
    B -- "Yes" --> C{"Subject to exit tax this year?"}
    C -- "Yes" --> X
    C -- "No" --> D{"Does your broker support continuation?"}
    D -- "No" --> X
    D -- "Yes" --> E["File continuation notification by the day before departure (broker deadline may be earlier)"]
    E --> F["Account kept but frozen: no new holdings while abroad"]
    F --> G{"Return notification filed by 31 December of the year 5 years after filing?"}
    G -- "Yes" --> H["NISA purchases resume"]
    G -- "No" --> I["Account deemed abolished on that 31 December"]
    X --> J["NISA account closed; holdings deemed sold and re-acquired at payout value and moved to a taxable account"]
    I --> J

Coming Back: Reopening NISA and the 2024 Lifetime Limit

Filing the return notification within the deadline restores purchases in the continued account.³³⁴ The lifetime limit is ¥18 million, of which ¥12 million is growth investment quota, managed on a book-value basis (as of October 2026).³⁹

How holdings moved out at departure count toward that limit after you return is not confirmed in official sources, so ask your broker. No FY2025 or FY2026 reform changed the departure rules (as of October 2026).³²⁹

iDeCo Rules for Overseas Movers: Pausing Contributions as an Unyo Shijisha

Option 1: Keep Contributing via Voluntary National Pension Enrollment (Japanese Nationals)

Since May 2022, people living overseas who are voluntarily enrolled in the National Pension can contribute to iDeCo.⁴⁰ They are Category 4 contributors (第4号加入者), eligible while abroad from age 20 to under 65 as long as their paid National Pension contributions have not reached 480 months (as of October 2026).⁴¹⁴ People who claimed their public pension early or have received the iDeCo old-age benefit cannot join.⁴⁰

In practice this route is for Japanese nationals: the iDeCo official site lists foreign nationals living abroad among people who cannot join.⁴² Voluntary enrollment itself has its own guide.

The contribution limit rises from December 2026 contributions (debited in January 2027): Category 4 contributors can pay up to ¥75,000 a month, combined with any National Pension Fund contributions (as of October 2026).⁴³⁴¹ Contributors who want a higher amount must apply for the change.⁴³

Option 2: Become an Unyo Shijisha (Investment Directive Subscriber)

Members who stop contributing apply to their record-keeper (運営管理機関) to become an Investment Directive Subscriber (Unyo Shijisha 運用指図者), whose assets stay invested.⁴⁰ The National Pension Fund Association’s per-contribution fee no longer applies, but trustee and record-keeper fees continue and vary by provider.⁴⁴

From December 2026, a new Category 5 opens for people aged 60 to under 70 outside the National Pension who were iDeCo contributors or Investment Directive Subscribers, or are transferring corporate pension assets, and have not received the basic old-age pension or iDeCo old-age benefit (as of October 2026).⁴³⁴⁵⁴⁶ The limit is in principle ¥62,000 a month including corporate pension contributions.⁴³⁴¹ The MHLW documents reviewed do not say whether a Japanese address is required, so confirm with your record-keeper.

Withdrawals, Lump-Sum Exit and Tax While Abroad

The old-age benefit starts at 60 only if your total DC participation is 10 years or more; the claim must be made by age 75.⁴²

Total DC participation	Earliest benefit age
10 years or more	60
8 to under 10 years	61
6 to under 8 years	62
4 to under 6 years	63
2 to under 4 years	64
1 month to under 2 years	65
First joined at 60 or later	5 years after joining

The iDeCo early lump-sum (Dattai Ichijikin 脱退一時金) differs from the National Pension lump-sum of the same name, which has its own guide. Conditions include being under 60, being ineligible to join iDeCo (foreign nationals living abroad are an example), a contribution period of 5 years or less or assets of ¥250,000 or less, and a claim within 2 years of losing membership.⁴² It is not available to Japanese nationals living abroad aged 20 to under 60.⁴²

Tax on iDeCo benefits paid to non-residents is a tax residency question, covered in the tax residency guide.

Managing Japanese Mortgages (Jutaku Loan) While Renting Out Your Property

Owner-Occupancy Clauses and Notifying Your Lender

Flat 35 loans are limited to homes the borrower will live in. The Japan Housing Finance Agency (JHF) states that acquiring a home to rent to third parties or use for private lodging (Minpaku 民泊) is not permitted and leads to a demand for lump-sum repayment, and its Flat 35 pages publish no transfer exception.⁴⁷

JHF’s published transfer procedure applies only to Zaikei housing loans (財形住宅融資). A borrower who temporarily cannot live in the home because of a transfer applies in advance through the lender for absence management (Rusu Kanri 留守管理) for up to 3 years, and renting without permission can trigger full repayment.⁴⁸

Bank housing loans (Jutaku Loan 住宅ローン) follow each bank’s own terms. Sony Bank states that a loan can continue if the borrower temporarily cannot live in the home because of a distant transfer and the bank accepts this (as of October 2026).⁴⁹ SMBC, MUFG and Mizuho publish no overseas-transfer housing-loan procedure on the pages reviewed, so confirm with the lender.

Keeping a Repayment Account Open and Paying From Abroad

Repayments are debited from a Japanese account, which must stay open and funded; Sony Bank states that scheduled repayment continues while abroad (as of October 2026).²⁵ The NPA notice treats pre-arranged automatic debits as not suspicious by themselves, even after a foreign customer’s period of stay expires.¹⁴

Rental Income and the Housing Loan Deduction

According to NTA Tax Answer No. 1234, the housing-loan deduction (住宅ローン控除) can continue during an overseas transfer if a family member sharing your living costs keeps living in the home through year-end.⁵⁰ For homes acquired on or after 1 April 2016 this applies even in non-resident years, but only for years with comprehensively taxed domestic-source income; for earlier acquisitions it does not apply in non-resident years.⁵⁰ If the whole family moves out, re-applying after return requires a transfer order or similar unavoidable reason and a notification to the tax office by the day you stop living there.⁵⁰

Rental income, tenant withholding and tax agents (Nohzei Kanrinin 納税管理人) are covered in the tax residency and tax agent guides.

Step-by-Step Administrative Procedure & Timeline

Institutions’ own deadlines govern; the figures below are the published ones (as of October 2026).

Timing	Action	Institution	Applies to
T-6 months	List every account, loan and recurring payment; read each institution’s published non-resident terms; decide keep, restrict or close	All	Everyone
T-3 months	Contact your housing-loan lender about the move⁴⁸⁴⁷⁴⁹	Lender	Borrowers
At least 3 weeks before departure	Apply by post for SMBC Direct Global Service¹⁸	SMBC	Eligible customers
10 or 15 bank business days before departure	Apply for Global Direct¹⁹	MUFG Bank	Eligible customers
12 and 11 business days before departure	Sell ineligible products; request departure documents³³	Monex	Monex customers
At least 2 weeks before departure	Request departure forms; appoint a standing proxy³⁵	Rakuten Securities	Rakuten customers
Before departure	Close the account⁹; complete the branch procedure²⁰	Rakuten Bank; Mizuho Bank	Their customers
Before departure	Choose contributor (voluntary enrollment) or Investment Directive Subscriber status⁴⁰	iDeCo record-keeper	iDeCo members
By the expiry date of your stay	Report a renewal or pending application to each bank³⁰	All banks	Foreign residents
By the business day before departure	Submit broker departure documents (Nomura: NISA continuation)⁶³³³⁴⁸	SBI, Monex, Nomura, MUFG eSmart	Brokerage customers
By the day before departure (statutory)	File NISA continuation or departure notification³	NISA provider	NISA holders
After arrival	Test online banking and authentication; keep accounts active³²³¹	All	Everyone
On return	File NISA return notification by 31 December of the year 5 years after filing; MUFG eSmart asks for return documents within 90 days³⁸	NISA provider	Continuation filers

Update your address with every institution before filing your moving-out notification (Tenshutsu-todoke 転出届), covered in its own guide.

Japanese Citizens vs. Foreign Residents: Critical Distinctions

Issue	Japanese citizens	Foreign residents (PR, Long-Term Resident, work visa)
FEFTA status	Non-resident from departure for overseas work or a 2-year intention, or after 2 years abroad²	Resident only while working in Japan or after 6 months; non-resident after leaving¹²
FSA closure guidance	None	Close in principle when returning home at the end of the stay; consult the bank if re-entry is planned¹¹¹²
Period-of-stay restrictions	Not applicable	Cash withdrawals and transfers may be limited from the day after expiry until renewal or a pending application is confirmed¹⁴³⁰
Bank examples	Sony Bank’s continued-use statement covers Japanese nationals²⁵	Prestia and SBI Shinsei guide departing residence card holders to close²³²⁸
iDeCo contributions abroad	Possible through voluntary National Pension enrollment⁴	Cannot join while living abroad⁴²
iDeCo early lump-sum	Not available abroad aged 20 to under 60⁴²	May qualify if the other conditions are met⁴²

SMBC and MUFG define overseas-service eligibility by purpose and a planned return, not nationality (as of October 2026).¹⁸¹⁹ For foreign residents, the NPA notice ties restrictions to the period of stay rather than physical presence, so they may apply from the day after it ends even if you are abroad.¹⁴ Re-entry permits, special re-entry (Minashi Sainyukoku みなし再入国) and the risk of losing Permanent Residence are covered in the guide to departure rules for Japanese citizens and foreign residents, and the lasting effect of the National Pension lump-sum withdrawal in the lump-sum pension guide.

Common Pitfalls & Regulatory Compliance Risks

Assuming no one checks: Fix: notify each institution of your overseas address before leaving.¹⁰
Filing neither NISA notification: Fix: file one by the deadline.³
Missing the broker’s earlier NISA deadline: Fix: check your broker’s date.⁶³⁴
Assuming NISA continuation is always possible: Fix: confirm eligibility (no exit tax) and broker support.³³⁸
Keeping iDeCo contributions running after losing eligibility: Fix: switch to Investment Directive Subscriber status or confirm voluntary enrollment.⁴⁰
Renting out a mortgaged home without lender consent: Fix: contact the lender first.⁴⁸⁴⁷
Closing the only account that receives refunds, pension or rent: Fix: review which payments depend on it, as the master framework guide explains.
Selling or lending an account on departure: a crime under Article 26. Fix: close it properly.¹⁰
Letting an account go dormant: Fix: note that any qualifying transaction restarts the 10-year count.³²³¹
Relying on forum-reported policies or fees: Fix: use the institution’s own published terms.
Foreign residents not reporting a renewal or pending application: Fix: report it by the expiry date.³⁰

References & Official Sources

e-Gov (Digital Agency), Foreign Exchange and Foreign Trade Act (外国為替及び外国貿易法, Act No. 228 of 1949), Art. 6(1)(v)-(vi), accessed October 2026, https://laws.e-gov.go.jp/law/324AC0000000228 ↩ ↩² ↩³ ↩⁴ ↩⁵
Ministry of Finance, 外国為替法令の解釈及び運用について (蔵国第4672号, 29 November 1980), section 6-1-5,6 (居住性の判定基準), accessed October 2026, https://www.mof.go.jp/about_mof/act/kokuji_tsuutatsu/tsuutatsu/TU-20230601-4672.pdf ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷
e-Gov, Act on Special Measures Concerning Taxation (租税特別措置法, Act No. 26 of 1957), Art. 37-14 (current text and version effective 1 January 2027 under Act No. 12 of 2026), accessed October 2026, https://laws.e-gov.go.jp/law/332AC0000000026 ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹² ↩¹³ ↩¹⁴ ↩¹⁵
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