Temporary Absence vs. Emigration from Japan: Tax & Legal Status

Regulatory & Legal Advisory: Educational & Informational Content Only

The procedures, legal frameworks, tax laws, and visa requirements described in this guide reflect official guidelines and regulatory synthesis current as of publication. Immigration policies, tax treaties, and municipal requirements change frequently. This content is for educational and planning purposes only and cannot substitute for formal legal, tax, or immigration counsel. Readers must verify current requirements directly with relevant municipal city halls, the National Tax Agency (NTA), the Japan Pension Service, official embassies, or certified professional advisors (licensed immigration lawyers, certified tax accountants / Zeirishi).

Leaving Japan for a long stretch can change up to four separate legal statuses: your resident registration, your resident tax liability, your income tax residency and, for foreign nationals, your immigration status. Each follows its own law and its own test, and they do not always move together.¹²³⁴ Japanese tax law asks where your life is actually based, judged on objective facts, and its key presumption applies when you take up an occupation abroad that normally requires living there for 1 year or more; it does not count days.⁵⁶⁷

This guide is for the ambiguous middle: digital nomads, overseas students, sabbatical takers, working holiday participants and trial movers unsure whether their absence counts as “moving out”. It covers Japanese nationals and foreign long-term residents, and promises no outcome, because residency turns on your individual facts.

The Legal Definition of Domicile (Jusho) and Residence (Kyosho)

Most confusion about “residency” comes from treating it as one switch. City hall, the municipal tax office, the NTA and the Immigration Services Agency each apply a different test.

Four Statuses That Change Independently When You Leave

Status	Governing law	Authority	Test	What ends it
Resident registration (Juminhyo 住民票)	Basic Resident Registration Act, Art. 4, Art. 8, Art. 24 1	Municipality	Domicile, as defined in the Local Autonomy Act; registration follows notification or ex officio action	A moving-out notification filed in advance, or ex officio deletion
Resident tax (Juminzei 住民税)	Local Tax Act, Art. 24, Art. 294, Art. 318 2	Municipality and prefecture	Domicile on 1 January; registration is the default proxy, but actual domicile overrides it; a retained dwelling triggers a per-capita levy	No domicile and no office or dwelling in the municipality on 1 January
Income tax residency (Kyojusha 居住者)	Income Tax Act, Art. 2 and Art. 3; Enforcement Order Art. 14 and Art. 15; Basic Circulars 2-1, 3-2, 3-3 38910	NTA	Domicile (base of living, judged on objective facts), or a residence held for 1 year or more	Losing both domicile and residence in Japan
Immigration status (foreign residents only)	Immigration Control Act, Art. 26 and Art. 26-2 411	Immigration Services Agency	A valid re-entry permit or Special Re-entry	Not re-entering within the permit’s validity

The practical lesson is that one status does not prove another. For resident tax, registration is the statutory default, but the Local Tax Act and a 2007 Tokyo High Court judgment show it is not conclusive.²¹² For income tax, the National Tax Tribunal expressly refused to judge domicile “simply by the entries in the resident register”.¹³

Jusho (住所): Your Base of Living, Judged on Objective Facts

A resident (Kyojusha 居住者) for income tax is an individual who has a domicile (Jusho 住所) in Japan, or who has had a residence (Kyosho 居所) in Japan continuously for 1 year or more. Everyone else is a non-resident (Hi-kyojusha 非居住者).³

Domicile means “each person’s base of living” (Seikatsu no Honkyo 生活の本拠), and whether a place is that base “is judged by objective facts” (Income Tax Basic Circular 2-1).⁹ The wording borrows the Civil Code definition of domicile, which courts and the tax tribunal apply to tax law unless there is a special reason not to.¹⁴¹⁵¹³

The NTA explains this in plain terms: residency is decided by where the center of your life is.⁵ The objective facts it lists are your housing, your occupation, where your assets are, where your relatives live, and your nationality.⁶

Kyosho (居所): Where You Actually Live Without It Being Your Base

A residence (Kyosho) is a place where you actually live even though it is not the base of your life.⁵ Holding one in Japan continuously for 1 year or more makes you a resident even without a domicile, and the count starts the day after entry (Basic Circular 2-4).³⁹

This matters mostly for people arriving in Japan, but it also catches frequent returners. Basic Circular 2-2 says that if someone with a residence in Japan goes abroad and comes back, and the absence was clearly temporary, the residence is treated as continuing.⁹ Signs of a temporary absence include a spouse or household kept in Japan, a home or hotel room kept for after the return, or belongings left in storage.⁹

Why the 183-Day Rule Does Not Decide Japanese Tax Residency

Japan’s domestic residency test is not a day count. The NTA states that because residency is not judged by days alone, a person who spends 183 days or more abroad in a year can still be a Japanese resident.⁶ It also says that a “perpetual traveler” who moves through several countries in a year is a Japanese resident if their base of living is in Japan.⁶

Days still matter, but only as evidence weighed alongside other factors.¹⁶ Any 183-day figure you may have seen is not Japan’s domestic residency test; treaty questions, including how dual residence is resolved,⁵ are covered in our guide to Japanese tax residency rules.

The One-Year Rule: Presumption of Non-Residency

The famous “1-year rule” is a presumption, not a bright line. It tells the tax office what to assume when someone leaves, and that assumption can be overturned by the facts.

What the Enforcement Order and Basic Circular 3-3 Actually Say

The outbound rule is Income Tax Act Enforcement Order Article 15(1)(i). A person who goes to live abroad is presumed to have no domicile in Japan if they have an occupation abroad that normally requires living there continuously for 1 year or more.⁸⁷ Under Art. 15(2), a spouse sharing that person’s livelihood, or another relative they support, who lives abroad is presumed to have no domicile in Japan as well.⁸

Basic Circular 3-3 turns “occupation” into a practical test. A person who goes abroad to run a business or work is treated as falling under Art. 15(1)(i), unless it is clear in advance from a contract or similar document that the stay will be less than 1 year.¹⁰ Basic Circular 3-2 treats study abroad as an occupation for the study period, so an expected program of 1 year or more triggers the same presumption.¹⁰

There is a second route, but only for some people. Art. 15(1)(ii) applies to a person with foreign nationality or a foreign permanent residence permit who has no spouse or relative sharing a livelihood in Japan, and no other facts (such as work or assets in Japan) suggesting they will return to live mainly in Japan.⁸ A Japanese national without foreign permanent residence cannot use this route.

Who is leaving	Route to the “no domicile” presumption	If no route applies
Anyone with an overseas job expected to last 1 year or more	Art. 15(1)(i) via Basic Circular 3-3 810	Not applicable
Anyone with an overseas study program of 1 year or more	Art. 15(1)(i) via Basic Circular 3-2 810	Not applicable
Foreign national or foreign PR holder with no household or return indicators in Japan	Art. 15(1)(ii) 8	Objective facts decide
Japanese national leaving without an overseas job or study program (open-ended traveler, nomad)	None	No presumption either way; objective facts decide 86

Article 14 is the mirror rule for people coming to live in Japan, and it should not be confused with the outbound test.⁸

Expected Duration at Departure vs. Actual Duration

The presumption looks at what was expected when you left, based on your contract, enrollment or similar documents, not the time you eventually spend abroad. When circumstances change, residency is re-determined from that point, and the change is not applied retroactively.¹⁷

• Left expecting 1 year or more, returned early: non-resident from departure, and resident again from the day it became clear the stay would be under 1 year.¹⁷
• Left expecting under 1 year, then extended: resident at departure, and non-resident from the day it became clear the stay would be 1 year or more.¹⁷

This is the NTA’s published approach for overseas work; applying it to study abroad is our reading, based on Circular 3-2 using the same presumption.¹⁷¹⁰ The exact date non-residency begins, and its filing consequences, are covered in our guide to Japanese tax residency rules.

A Presumption, Not a Guarantee: When the Tax Office Can Still Treat You as Resident

Because the Enforcement Order says “presume” (suitei suru 推定する), the facts can rebut it. A one-year job abroad does not settle the matter if your life visibly remains in Japan, and Circular 2-2’s signs of a temporary trip (family, a kept home, stored goods) are the kind of facts that matter.⁸⁹

The Supreme Court set the standard in 2011. In the Takefuji case (Second Petty Bench, 18 February 2011), a gift tax case, the Court held that domicile is the center of a person’s whole life, decided by whether a place objectively has the substance of a base of living.¹⁵ It added that a subjective purpose of avoiding tax does not erase the objective facts of where someone lives, and held that the person, who spent about two-thirds of a posting of roughly 3.5 years in Hong Kong, had no domicile in Japan despite limiting days in Japan for tax reasons.¹⁵

The logic cuts both ways. If tax-avoidance intent cannot create a Japanese domicile, it follows that simply declaring you have “left” cannot remove one either; that second point is an inference from the “objective facts” standard rather than a direct holding.¹⁵ What counts is how you actually live.

Screening Question: Do You Hold ¥100M or More in Covered Financial Assets?

Losing your Japanese domicile and residence can trigger the Departure Tax (Kokugai Tenshutsuji Kazei 国外転出時課税) if covered financial assets (securities, open margin and derivative positions and similar, but not cash, deposits or real estate) total ¥100 million or more (as of October 2026) and, as a general rule, you had a domicile or residence in Japan for more than 5 of the 10 years before departure.¹⁸ The trigger is the income tax test in this article, not your Juminhyo, so check this before any long absence; details are in our guide to the Japan Departure Tax.¹⁸

Municipal Deregistration: Can You Remove Your Juminhyo for Less Than a Year?

Resident registration is a separate decision from tax residency. This section covers whether a move-out notice fits your situation; the filing procedure itself is covered in our guide to the moving-out notification.

The 1-Year Guideline Is Municipal Practice, Not a Statute

The Basic Resident Registration Act (Jumin Kihon Daicho Ho 住民基本台帳法) ties registration to where you actually live. It requires a person moving out to notify the municipality in advance of their name, destination and planned date, and it contains no 1-year duration rule.¹ Failing to file a required notice without just cause can lead to a civil fine of up to ¥50,000 (as of October 2026).¹

The 1-year marker comes from municipal practice, usually phrased as “roughly 1 year” (oomune おおむね) or “as a rule” (gensoku to shite 原則として). Koto City says that for travel, business trips or study of under 1 year, while your base of living stays in the city, you do not necessarily need to file an overseas move-out notice (Kaigai Tenshutsu-todoke 海外転出届).¹⁹ Hayama Town says the same for business trips and study under 1 year, and asks you to file once the stay becomes 1 year or more.²⁰

Other municipalities and MEXT use similar language. Minoh, Muroran and Nishinomiya treat short stays as keeping your base in Japan, with Nishinomiya adding that domicile is “judged by actual circumstances”.²¹²²²³ MEXT school-register guidance also treats a child abroad for under 1 year as still domiciled in Japan.²⁴

Will City Hall Accept a Move-Out Notice for a Shorter Trip?

Practice varies, and no official municipal page we found states a policy either way. Municipal pages say only that a notice is “not necessary” or “not necessarily necessary” for short stays, or that you “may” keep your registration.^1920252326 Ask your city hall before filing.

Even a notice that is processed may not achieve the tax effect you expect. Nishinomiya City states that where the length, purpose and living situation abroad show the trip is travel or a working holiday, the person is treated as still domiciled in the city and resident tax is levied.²³

What Changes When the Juminhyo Is Removed (and What Does Not)

Several entitlements and obligations follow domicile, so deregistration ends them. Pointers only; each topic has its own guide.

• National Health Insurance (Kokumin Kenko Hoken 国民健康保険): coverage is tied to domicile, and Hayama Town states that eligibility ends from the day after the move-out date.²⁷²⁰
• National Pension (Kokumin Nenkin 国民年金): compulsory coverage applies to people domiciled in Japan aged 20 to under 60 (Category 1 for those not covered through an employer or as a dependent spouse); Japanese nationals abroad aged 20 to under 65 can enroll voluntarily.²⁸²⁹
• Resident tax: with no registration and no actual domicile on 1 January, no income-based resident tax is assessed for that year, subject to the exceptions below.²³²
• Other items: child allowance and My Number card handling, covered in their own guides.

What deregistration does not end is income tax residency where your life remains centered in Japan. The NTA and the tax tribunal both treat registration as one fact among many, not as the test.⁶⁵¹³

Staying Registered While Abroad: Ongoing Obligations

Keeping your Juminhyo keeps the bills coming. Takahama City states that if you stay registered, resident tax and National Health Insurance tax continue to be charged.²⁵ Compulsory National Pension coverage also continues while you are domiciled in Japan.²⁸

Premium amounts and exemption options are covered in our guides to National Health Insurance and voluntary pension enrollment.

Resident Tax Can Follow You Even Without a Juminhyo

Resident tax is assessed on the people domiciled in a municipality on 1 January (Local Tax Act Art. 318), and registration is the default evidence of that domicile (Art. 294(2)).² Art. 294(3), however, lets a municipality tax an unregistered person who in fact has a domicile there as if they were registered.²

A court has applied exactly this rule to someone abroad. In a judgment of 14 November 2007, the Tokyo High Court upheld resident tax on a person who was not recorded in the register on 1 January and was studying in the United States.¹² His planned stay was under 1 year, his spouse remained in their leased home, and he was due to return to the same employer, so the court found he had kept his domicile in Japan.¹²

The court also weighed a broader set of facts: how the person lived before leaving, the purpose and planned length of the trip, how they lived abroad, their family situation and their planned life after return.¹² It noted that a 1966 Ministry of Home Affairs circular (known here only as quoted in the judgment) allows a presumption of no domicile for resident tax where an overseas occupation normally requires 1 year or more, and held that the presumption does not directly apply to shorter absences.¹²

A home you keep available can also attract a small levy. Under Art. 294(1)(ii), a person who has a dwelling (ie-yashiki 家屋敷) in a municipality but is not domiciled there owes the per-capita portion (kintowari 均等割) of resident tax; this is called Kaokushiki-kazei (家屋敷課税), and Art. 24(1)(ii) is the prefectural equivalent.² The standard municipal per-capita rate is ¥3,000 (as of October 2026); the city figures below are published totals that also include the prefectural portion.²³⁰³¹

Otsu City states expressly that people living abroad can be liable, even if no municipality in Japan taxes them otherwise.³⁰ Its rule applies to a dwelling you can freely live in on 1 January, and excludes homes that are uninhabitable, rented out or listed for sale through an agent.³⁰ Kyoto City’s rule is similar.³¹

Municipality	Annual per-capita levy on a retained dwelling (as of October 2026)	Excluded
Otsu City	¥4,800, including ¥800 Shiga prefectural forest tax 30	Uninhabitable, let to others, or listed for sale 30
Kyoto City	¥4,600 31	Held for letting or occupied by others 31

Whether and how this levy is assessed in practice, and the amount, depend on the municipality. Check with the city where the home is located.

The Center of Vital Interests: Real Estate, Employment, and Family Ties

“Center of vital interests” is treaty vocabulary: the NTA uses it only in the tie-breaker list for people resident in two countries.⁵ Japan’s domestic test is the base of living (Seikatsu no Honkyo), and the factors below are how that test is applied in practice.

The Six Factors Courts and the Tax Tribunal Weigh

The clearest list comes from a National Tax Tribunal decision of 26 March 2021, which applied the Supreme Court’s “objective substance” standard.¹⁶¹⁵ The tribunal weighed the following objective circumstances together:

1. Days of stay in and outside Japan.
2. Place of living and how you live there.
3. Occupation, including the content of the work and how and where it is carried out.
4. Where your spouse and relatives sharing your livelihood live.
5. Where your assets are.
6. Registrations and filings relating to daily life.

In that case the person held permanent residence in Hong Kong and was still found domiciled in Japan.¹⁶ Among other facts, the tribunal noted enrollment in a Japanese health insurance society as pointing to Japan.¹⁶ An earlier tribunal decision of 25 December 2008 used a similar five-factor list and rejected judging domicile from the resident register alone.¹³

Keeping a Home in Japan: Owned, Rented, Sublet, or Empty

A home kept available for your return is a strong signal, but not a decisive one. Basic Circular 2-2 names a house or hotel room kept for use after return, and stored household goods, as signs that an absence is temporary.⁹ In the 2007 Tokyo High Court case, the leased home where the spouse kept living was central to the finding of a continuing domicile.¹²

The table applies these factors; it is our reading, not a cited outcome for any individual.

What you do with the home	Effect on the base-of-living test	Resident tax angle
Keep it furnished and empty	Points toward Japan 9	Possible per-capita levy on a retained dwelling 3031
Family keeps living in it	Strongly points toward Japan 12	Domicile may remain for resident tax 12
Let it to others	Weakens the link	Excluded from the levy in Otsu and Kyoto 3031
Sell it, or end the lease	Removes a major tie	No dwelling to levy

Rental income from a Japanese property after you leave is a separate tax question, covered in our guide to Japanese tax residency rules.

Employment Ties: Leave of Absence, Remote Work for a Japanese Employer, and Guaranteed Return Posts

A guaranteed job back home keeps weight in Japan, as the scheduled return to the same employer did in the 2007 case.¹² Under Basic Circular 3-3, an overseas posting that is clearly under 1 year by contract does not trigger the presumption of no domicile at all.¹⁰

Remote work for a Japanese employer or Japanese clients has no specific official rule. It falls under the third tribunal factor: where you actually do your work, how, and for whom is one of the circumstances weighed.¹⁶ No source we found states an outcome, so treat it as one fact among the six.

Family Left Behind: Spouse, Children, and Dependents in Japan

Where your spouse and dependents live is one of the heaviest facts. It is the fourth tribunal factor, a Circular 2-2 sign of a temporary absence, and a key point in the 2007 resident tax case.¹⁶⁹¹²

For a Japanese national, family remaining in Japan counts against non-domicile under the objective test; the “no household in Japan” route in Art. 15(1)(ii) is for foreign nationals and foreign permanent residence holders only.⁸ Family members who live abroad with a person presumed non-domiciled are covered by Art. 15(2), described above.⁸

Case Studies: Digital Nomads, Overseas Students, and Sabbatical Travelers

These are hypothetical composites, not real people, covering Japan-side status only.

The Open-Ended Digital Nomad Working for Japanese Clients

Profile: a Japanese national rotates through several countries on short stays, invoices Japanese clients and has no overseas employment contract. Without an overseas occupation, neither presumption route is likely to apply, so the objective facts decide.⁸

Having no foreign base does not make you a non-resident. The NTA’s “perpetual traveler” example is a Japanese resident if their base of living remains in Japan, even with 183 or more days abroad.⁶ Keeping a Tokyo flat adds weight to Japan, and if you deregister while keeping it available, a per-capita levy on the dwelling may apply.⁹²³⁰

• Main risk: assuming that deregistering, or spending most days abroad, ends tax residency.
• Next step: review the six factors with a Zeirishi; see our guide to digital nomad visas for Japan residents.

The 10-Month Exchange Student vs. the 4-Year Degree Student

Basic Circular 3-2 treats study as an occupation for the study period, so the enrollment documents usually decide which side of the presumption you are on.¹⁰

Factor	10-month exchange student	4-year degree student
Income tax presumption	No presumption of no domicile; with home and family in Japan, normally still domiciled 108	Presumed to have no domicile in Japan under Art. 15(1)(i) 108
Municipal guidance	Move-out notice generally not needed for study under 1 year 1920	Overseas move-out notice expected 1920
School-register analogue	Treated as domiciled in Japan 24	Removed after move-out notice 24
If registration is kept	NHI and resident tax continue 25	Not applicable once deregistered

The exchange student’s main risk is a coverage gap if registration is removed and health insurance ends; the degree student should plan for that end. See our guide to study abroad planning.²⁰²⁸

The 12-Month Working Holiday Participant

A working holiday is usually not an occupation contract of a stated length in the Circular 3-3 sense, so whether the income tax presumption applies depends on the facts.¹⁰ How you actually live abroad, and what you keep in Japan, will decide.

Municipalities may treat you as still domiciled. Nishinomiya City names working holidays as an example where a person can be treated as domiciled in the city, with resident tax levied, based on the length, purpose and living situation abroad.²³ Host-country visa rules are covered in our working holiday guide.

The 6-Month Sabbatical With a Guaranteed Job and Home in Japan

This is the clearest temporary absence. There is no overseas occupation of 1 year or more, so Art. 15(1)(i) gives no presumption of no domicile, and municipal guidance says no move-out notice is needed for stays under 1 year.^8101920 The 2007 Tokyo High Court case is the closest published analogue, and there domicile was kept.¹²

• Likely status: registered, resident for both taxes, National Health Insurance and pension obligations continuing.²⁵²⁸
• Main risk: medical costs abroad; see our guide to long-term travel health insurance.

The Trial Emigrant Whose Plans Change Mid-Trip

Profile: someone leaves for a planned 8 months, then decides to stay abroad. Hayama Town and Nishinomiya City ask you to file the overseas move-out notice once it becomes clear the stay will be 1 year or more.²⁰²³ For income tax, residency is re-determined from the date the change became clear, not retroactively.¹⁷

If you lose your domicile and residence while tax matters remain open, the NTA expects you to appoint a tax agent (Nohzei Kanrinin 納税管理人) and file the notification; otherwise a return covering 1 January to departure (Jun-kakutei Shinkoku 準確定申告) is due by the time of departure, and Japan-source income arising after departure, such as rent, still requires a further return filed through a tax agent.³²³³ The reverse case, a planned emigration cut short, is re-determined the same way from the date the early return became clear.¹⁷

Japanese Citizens vs. Foreign Residents: Critical Distinctions

The domicile test is the same for everyone, but the outbound presumption is not, as the table shows.⁸ Foreign residents also run on a separate immigration clock that ignores the tax test: a trip that is “temporary” for tax purposes can still end your residence status.

Point	Japanese nationals	Foreign residents
Outbound tax presumption	Art. 15(1)(i) only (overseas work or study of 1 year or more) 8	Art. 15(1)(i), or Art. 15(1)(ii) if foreign national or foreign PR holder with no household or return indicators in Japan 8
Immigration clock	None	Special Re-entry (Minashi Sainyukoku みなし再入国許可): return within 1 year of departure, or before the period of stay expires if earlier (2 years for Special Permanent Residents) 4
Longer absences	No permit needed	Re-entry Permit (Sainyukoku Kyoka 再入国許可): up to 5 years within the period of stay (6 for Special Permanent Residents) 11
Registration	Move-out notice under the municipal guideline 19	Koto City requires a move-out notice when you place your base abroad, regardless of any re-entry permit 19
Consular registration	Overseas residence registration (Zairyu-todoke 在留届) for stays of 3 months or more, whatever the Juminhyo choice 34	Not applicable

Foreign residents should check two further points before leaving. The Lump-Sum Withdrawal Payment (Dattai Ichijikin 脱退一時金) permanently cancels the insured period it covers, and the non-permanent resident tax tier has its own rules; both are covered in dedicated guides, as is the full comparison of departure rules for citizens and foreign residents.

Strategic Decision Matrix: Maintaining vs. Relinquishing Residency

Use the flow below to orient yourself, not to decide.

flowchart TD
    A["Planning a long stay abroad"] --> B{"Expected stay abroad at departure?"}
    B -->|"Under 1 year"| C{"Home or household kept in Japan?"}
    B -->|"1 year or more"| D{"Overseas job or study program of 1 year or more?"}
    B -->|"Unknown or open-ended"| E{"Foreign national or foreign PR holder?"}
    C -->|"Yes"| F["Likely keep registration, likely still resident for both taxes"]
    C -->|"No"| G["Facts decide: ask city hall and a Zeirishi"]
    D -->|"Yes"| H["Presumed non-domiciled (Art. 15(1)(i)), usually file overseas move-out notice"]
    D -->|"No"| E
    E -->|"Yes"| I{"No household, work or assets indicating return?"}
    E -->|"No (Japanese national)"| J["No presumption: objective facts decide, consult a Zeirishi"]
    I -->|"Yes"| K["Presumed non-domiciled (Art. 15(1)(ii))"]
    I -->|"No"| J
    H --> L{"Ties kept in Japan: spouse, home, return job?"}
    K --> L
    L -->|"Yes"| M["Presumption may be rebutted: consult a Zeirishi"]
    L -->|"No"| N["Plan tax agent, notices and Departure Tax screening"]

Indicative only. This diagram simplifies the law and cannot predict how a municipality or the NTA will treat your facts.

Maintain vs. Relinquish: Side-by-Side Comparison

Item	Keep the Juminhyo	Remove the Juminhyo (overseas move-out notice)
National Health Insurance	Continues, with premiums 2527	Ends from the day after move-out 20
National Pension	Compulsory coverage continues 28	Compulsory coverage ends; voluntary enrollment possible for Japanese nationals 2829
Resident tax	Continues 25	No income-based tax for years with no domicile on 1 January, unless Art. 294(3) applies; possible levy on a retained dwelling 230
Income tax residency	Decided separately on objective facts 613	Decided separately on objective facts 613
My Number card	Unchanged	See the My Number card guide
Bank and brokerage accounts	May still change: banks and brokers apply foreign exchange law and their own residency tests; check each provider 35	Check with each provider; see our guide to keeping Japanese bank and brokerage accounts
Mail and official address	Japanese address kept	Arrange a contact or forwarding address
Re-entry (foreign residents)	Governed by the re-entry permit, not registration 411	Governed by the re-entry permit, not registration 411

What to File in Each Scenario

These are pointers; the timing of each step is set out in our master relocation framework.

• Overseas move-out notice: file in advance when your stay is expected to be roughly 1 year or more, or as soon as that becomes clear.¹²⁰
• Tax agent notification and departure return: if you lose domicile and residence in Japan while tax matters remain, appoint a Nohzei Kanrinin, or file a return for 1 January to departure by the time you leave; Japan-source income after departure, such as rent, still needs a return filed through a tax agent.³²³³
• Resident tax settlement: arrange payment of any remaining resident tax with your municipality before leaving.
• Zairyu-todoke: Japanese nationals staying abroad 3 months or more notify the consulate.³⁴
• Departure Tax screening: check covered financial assets against the ¥100 million threshold (as of October 2026) and the more-than-5-of-10-years residence condition.¹⁸

Common Pitfalls and Compliance Risks

• Assuming deregistration makes you a tax non-resident. The tribunal does not judge domicile from the register alone.¹³
• Relying on 183 days abroad. Day counts are evidence, not the test.⁶
• Assuming departure before 1 January guarantees no resident tax. A municipality can still tax an unregistered person who in fact remains domiciled there, and a home kept available can attract the per-capita levy.^2122330
• Keeping the Juminhyo and missing premiums. NHI and resident tax continue while you are registered.²⁵
• Deregistering for a short trip and losing NHI before a brief return when you need care.²⁰
• Leaving without a tax agent when tax procedures remain open.³²
• Treating a tax-temporary trip as safe for immigration. Special Re-entry lapses after 1 year (2 for Special Permanent Residents), whatever your tax status.⁴
• Not updating your status when plans change. File the move-out notice once a longer stay becomes clear.¹⁷²⁰
• Skipping the Departure Tax screening. The trigger is losing domicile and residence, not deregistration.¹⁸
• Failing to file a required moving notice. This can bring a civil fine of up to ¥50,000 (as of October 2026).¹

When to Consult a Zeirishi or Your City Hall

Get professional advice before you leave if any of the following apply. Each one makes the six-factor balance harder to call.¹⁶

• Your household will be split between Japan and another country.
• You will keep earning Japanese income, including from Japanese clients or an employer.
• You own property in Japan or will keep a home available.
• Your securities and other covered financial assets (not cash or deposits) are near or above ¥100 million (as of October 2026), and, as a general rule, you have lived in Japan for more than 5 of the past 10 years.¹⁸
• You are a foreign permanent resident planning more than 1 year abroad.

See also

Japan exit procedures

• Moving-Out Notification (Tenshutsu-todoke) When Leaving Japan: how to file the overseas move-out notice once you decide your stay abroad is long enough to deregister.
• Resident Tax (Juminzei) When Leaving Japan: The January 1 Rule: how the January 1 domicile test sets your final resident tax bill and how to settle it before you go.
• Leaving Japan: Cancel National Health Insurance & Shakai Hoken: what happens to your health coverage when you remove your Juminhyo, and the steps to end it.

Cross-border tax and finance

• Japan Tax Residency: Resident vs Non-Resident (Hi-kyojusha) Rules: the residency tiers, the exact date non-residency begins and treaty tie-breakers for people resident in two countries.
• Japan Exit Tax (Kokugai Tenshutsuji Kazei): ¥100M Portfolio Rules: the full Departure Tax screening triggered by losing your domicile and residence in Japan.

Pension and social security

• Voluntary National Pension for Japanese Citizens Living Abroad: how to keep pension coverage after compulsory enrollment ends with deregistration.

Foundations and frameworks

• Leaving Japan: The Master Relocation Guide & 12-Month Timeline: the month-by-month timeline for every filing mentioned in this guide.
• Leaving Japan: Japanese Citizens vs. Foreign Permanent Residents: re-entry permits, pension refunds and other rules that differ by nationality when you leave.

References & Official Sources

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Important Cross-Border Mobility & Compliance Notice

All information presented in this reference publication is compiled from official government authorities, bilateral treaties, and statutory regulations. Cross-border tax obligations, visa eligibilities, pension disbursements, and residency classifications vary significantly based on individual citizenship, financial circumstances, and length of stay. Always seek professional advice from certified tax accountants (Zeirishi), licensed immigration specialists, or competent administrative authorities before taking irrevocable administrative or financial actions.

Footnotes

1. e-Gov 法令検索, 住民基本台帳法 (Basic Resident Registration Act, Act No. 81 of 1967) Arts. 4, 8, 14, 24, 52, accessed October 2026, https://laws.e-gov.go.jp/law/342AC0000000081 ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶

2. e-Gov 法令検索, 地方税法 (Local Tax Act, Act No. 226 of 1950) Arts. 24, 294, 310, 318, accessed October 2026, https://laws.e-gov.go.jp/law/325AC0000000226 ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹

3. e-Gov 法令検索, 所得税法 (Income Tax Act, Act No. 33 of 1965) Arts. 2(1)(iii)-(v), 3, accessed October 2026, https://laws.e-gov.go.jp/law/340AC0000000033 ↩ ↩² ↩³ ↩⁴

4. Immigration Services Agency of Japan, “みなし再入国許可（入管法第26条の2）”, accessed October 2026, https://www.moj.go.jp/isa/immigration/procedures/minashisainyukoku_00001.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶

5. National Tax Agency, Tax Answer No.2875 “居住者と非居住者の区分” (law as of 1 April 2026), accessed October 2026, https://www.nta.go.jp/taxes/shiraberu/taxanswer/gensen/2875.htm ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶

6. National Tax Agency, Tax Answer No.2012 “居住者・非居住者の判定（複数の滞在地がある人の場合）” (law as of 1 April 2026), accessed October 2026, https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/2012.htm ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰

7. National Tax Agency, Tax Answer No.2875 annex “別紙 住所の推定” (law as of 1 April 2026), accessed October 2026, https://www.nta.go.jp/taxes/shiraberu/taxanswer/gensen/2875-1.htm ↩ ↩²

8. e-Gov 法令検索, 所得税法施行令 (Income Tax Act Enforcement Order, Cabinet Order No. 96 of 1965) Arts. 14, 15, accessed October 2026, https://laws.e-gov.go.jp/law/340CO0000000096 ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹² ↩¹³ ↩¹⁴ ↩¹⁵ ↩¹⁶ ↩¹⁷ ↩¹⁸ ↩¹⁹

9. National Tax Agency, Income Tax Basic Circular (所得税基本通達) 2-1 to 2-4の3 “〔居住者、非永住者及び非居住者（第3、4、5号関係）〕”, accessed October 2026, https://www.nta.go.jp/law/tsutatsu/kihon/shotoku/01/01.htm ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰

10. National Tax Agency, Income Tax Basic Circular 3-1 to 3-3 “法第3条《居住者及び非居住者等の区分》関係”, accessed October 2026, https://www.nta.go.jp/law/tsutatsu/kihon/shotoku/01/08.htm ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹²

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12. Tokyo High Court, Judgment of 14 November 2007, 平成19(行コ)184 (特別区民税等特別徴収額決定通知取消請求控訴事件), record and full text, accessed October 2026, https://www.courts.go.jp/hanrei/36557/detail5/index.html and https://www.courts.go.jp/assets/hanrei/hanrei-pdf-36557.pdf ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹²

13. National Tax Tribunal, published decision of 25 December 2008, 裁決事例集 No.76, p.228, accessed October 2026, https://www.kfs.go.jp/service/JP/76/15/index.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷

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16. National Tax Tribunal (国税不服審判所), published decision of 26 March 2021, accessed October 2026, https://www.kfs.go.jp/service/JP/122/01/index.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷

17. National Tax Agency, 質疑応答事例（源泉所得税）“業務の都合により1年未満で帰国したり、海外勤務が1年以上となった場合の居住者・非居住者の判定” (prepared on law as of 1 August 2025), accessed October 2026, https://www.nta.go.jp/law/shitsugi/gensen/01/02.htm ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷

18. National Tax Agency, Tax Answer No.1478 “国外転出をする場合の譲渡所得等の特例”, accessed October 2026, https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1478.htm ↩ ↩² ↩³ ↩⁴ ↩⁵

19. Koto City, “国外への転出届・国外からの転入届” (page updated 17 July 2026), accessed October 2026, https://www.city.koto.lg.jp/060301/kurashi/jumin/idotodoke/5021.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷

20. Hayama Town, “転出届(海外への転出)” (page updated 30 July 2026), accessed October 2026, https://www.town.hayama.lg.jp/soshiki/choumin/8/todokede/1/1511.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹²

21. Minoh City, “海外に住むことになりました。住所変更の届出は必要でしょうか。” (page updated 9 November 2017), accessed October 2026, https://www.city.minoh.lg.jp/faq/kurashi/koseki/kaigai_sumu.html ↩

22. Muroran City, FAQ “海外に住むのですが転出届は必要ですか？”, accessed October 2026, https://www.city.muroran.lg.jp/faq/detail.html?parent=life&content=101 ↩

23. Nishinomiya City, “海外出張などの場合の個人住民税” (page updated 27 December 2023), accessed October 2026, https://www.nishi.or.jp/kurashi/shizei/kojinshiminzei/kisotishiki/kaigai-kenminsei.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷

24. Ministry of Education, Culture, Sports, Science and Technology (MEXT), 就学事務Q&A 6 “学齢児童生徒が国外に転出した場合における学齢簿や学籍の取扱いについて”, accessed October 2026, https://www.mext.go.jp/a_menu/shotou/shugaku/detail/1422239.htm ↩ ↩² ↩³

25. Takahama City, “しばらくの間海外で暮らします。住民票はそのままでよいのでしょうか。”, accessed October 2026, https://www.city.takahama.lg.jp/soshiki/shimin/1104.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷

26. Funabashi City, FAQ “海外に行くのですが、転出の手続きは必要ですか？” (page updated 15 May 2014), accessed October 2026, https://www.city.funabashi.lg.jp/faq/kurashi/koseki/002/p028565.html ↩

27. e-Gov 法令検索, 国民健康保険法 (National Health Insurance Act) Art. 5, accessed October 2026, https://laws.e-gov.go.jp/law/333AC0000000192 ↩ ↩²

28. e-Gov 法令検索, 国民年金法 (National Pension Act) Art. 7, accessed October 2026, https://laws.e-gov.go.jp/law/334AC0000000141 ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶

29. Japan Pension Service, “任意加入制度”, as cited in the sibling master article (search-verified October 2026), https://www.nenkin.go.jp/service/kokunen/kanyu/20140627-03.html ↩ ↩²

30. Otsu City, “個人市民税・県民税 家屋敷課税について” (page updated 11 September 2026), accessed October 2026, https://www.city.otsu.lg.jp/soshiki/005/1215/g/shimin/toha/57918.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰

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33. National Tax Agency, Tax Answer No.1926 “海外勤務中に不動産所得などがある場合” (law as of 1 April 2026), accessed October 2026, https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1926.htm ↩ ↩²

34. e-Gov 法令検索, 旅券法 (Passport Act) Art. 16, accessed October 2026, https://laws.e-gov.go.jp/law/326AC0000000267 ; Ministry of Foreign Affairs, “在留届” (ORRnet), as cited in the sibling master article, https://www.ezairyu.mofa.go.jp/RRnet/index.html ↩ ↩²

35. 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 ↩