How to Appoint a Japanese Tax Representative (Nohzei Kanrinin)

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A Nohzei Kanrinin (納税管理人) is a person or company in Japan that handles your Japanese tax paperwork, notices, payments and refunds after you stop living in Japan. National taxes are handled with the tax office (Zeimusho 税務署) and local taxes with city hall, so most people leaving with ongoing obligations file at least two separate appointments. This guide covers the forms, who can serve, what the agent may and may not do, and how to change or end the appointment.

Where this step sits in your overall move (roughly T-3 to T-1 month) is set out in Phase 3 of the Japan outbound relocation master framework; this article covers the procedure itself.

What Is a Nohzei Kanrinin and When Is Appointment Legally Required?

The Legal Basis: Kokuzei Tsusoku Ho Article 117 and the Local Tax Act

Article 117(1) of the Act on General Rules for National Taxes (Kokuzei Tsusoku Ho 国税通則法) says that an individual who has no domicile and no residence in Japan, or will cease to have one, and who needs to handle the filing of returns or other national tax matters, “must” appoint a tax agent.¹ The agent must be chosen from people who have a domicile or residence in Japan and are convenient for handling those matters.¹ Article 117(2) then requires you to notify the director of the tax office for your place for tax payment (Nozeichi 納税地), and to do the same when you dismiss the agent.¹

A refund alone is enough to bring you inside the rule. NTA’s Basic Circular on Article 117 states that “taxpayer” includes a person who can file a return only to obtain a refund.² This matters to anyone leaving with nothing to pay but money to reclaim, such as tax withheld from a pension lump sum.

Local taxes follow a parallel structure in the Local Tax Act (Chiho Zei Ho 地方税法). Article 300 covers municipal inhabitant tax, Article 28 makes that same agent act for individual prefectural inhabitant tax, and Article 355 covers fixed asset tax.³ Each requires you to appoint an agent for “all matters relating to tax payment” (納税に関する一切の事項) once you have no domicile, residence or office in the municipality.³

The local rules also contain penalties and an exemption route. A false declaration, or obtaining approval or certification by deception, can be fined up to ¥300,000 (Articles 301 and 356), and municipalities may set by ordinance a non-penal fine (Karyo 過料) of up to ¥100,000 for failing without good reason to declare an agent (Articles 302 and 357).³ Article 300(2) and Article 355(2) also let the mayor certify, on application, that no agent is needed because collection is not impeded.³

Who Needs One: Common Triggers After Departure

NTA describes the need in practical terms: a non-resident needs an agent when they must file a final return, receive documents from the tax office, pay tax or receive refunds.⁴ Use the table below as a self-check.

Trigger after departure	Tax involved	Office that takes the agent filing	Related topic
Rental income from property in Japan⁵	Income tax (and consumption tax if applicable)	Tax office for your place for tax payment	Tax residency rules
Gains on selling Japanese real estate or certain shares⁵	Income tax	Tax office for your place for tax payment	Tax residency rules
Owning land or a building in Japan³	Fixed asset tax	City hall where the property is located	This article
Income tax refund to claim, including pension lump-sum withholding²⁶	Income tax	Tax office for your last address in Japan	Lump-sum pension withdrawal
Resident tax (Juminzei 住民税) bill still to be issued or paid³	Municipal and prefectural inhabitant tax	City or ward hall of your 1 January address	Inhabitant tax for departing residents
Departure tax deferral⁷	Income tax	Tax office for your place for tax payment	Japan departure tax

If none of these apply and every return and payment is settled before you leave, you may have no national tax matters left to handle. Article 117(1) applies only where there is a “need to handle” such matters, but confirm your position with the tax office before relying on this.¹

What Happens If You Do Not Appoint One

Without a national tax agent filed by departure, any return required for 1 January to your departure becomes a quasi-final return (Junkakutei Shinkoku 準確定申告), filed by the time of departure.⁵⁸ Japan-source income arising after departure, such as rent, still needs a return for the year filed through a tax agent.⁵ The master framework covers that timing in its Phase 3 section.

Since 1 January 2022, the tax office has formal powers to push the issue. The FY2021 tax reform created the Specified Tax Agent (Tokutei Nohzei Kanrinin 特定納税管理人; NTA’s English term is “Designated Tax Representative”), and its provisions took effect on 1 January 2022.⁹¹⁰ The sequence under Article 117(3) to (5) runs as follows:¹⁹

The tax office director or Regional Taxation Bureau commissioner asks you in writing to file an agent notification by a designated date, set within 60 days, naming the “specified matters” (特定事項) the agent must handle.
The authority may also ask a suitable person in Japan (a “domestic facilitator”, 国内便宜者) in writing to become your agent.
If you still do not file by the designated date, the authority may designate one of the people it asked as your Specified Tax Agent.

The people who can be designated may surprise you. For an individual, candidates include an adult relative who shares your livelihood (生計を一にする), a person with a close contractual link to the facts behind the tax (NTA’s examples are a real-estate management company or a business partner), and the operator of a platform on which you trade continuously.¹⁹ The designation is lifted when it is no longer needed, and both parties are told in writing.¹

flowchart TD
    A["Non-resident with national tax matters"] --> B{"Agent notification filed?"}
    B -- "Yes" --> C["Ordinary tax agent handles all matters except appeals"]
    B -- "No" --> D["Written request: file by a date within 60 days (Art. 117(3))"]
    D --> E["Authority may also ask a person in Japan to act (Art. 117(4))"]
    E --> F{"Notification filed by the designated date?"}
    F -- "Yes" --> C
    F -- "No" --> G["Specified Tax Agent designated for specified matters only (Art. 117(5))"]
    G --> H["Designation lifted when no longer needed, for example once you file an ordinary agent notification"]

Notices can also be served without reaching you. Where service abroad is difficult, the tax office may use service by publication (Koji Sotatsu 公示送達), and municipalities have the same power under the Local Tax Act.¹¹³ Hiroshima City warns that without a declared agent it cannot send tax documents, the taxpayer becomes subject to service by publication, and delinquency charges may follow if tax remains unpaid.¹²

National Tax Agent (Zeimusho) vs. Municipal Tax Agent (City Hall)

The NTA notification covers income and consumption tax only; each municipality runs its own procedure.¹³

National Taxes: Income Tax and Consumption Tax at the Tax Office

The NTA notification goes to the tax office for your place for tax payment, not the office near your agent.¹³ NTA’s English guidance puts it directly: the tax office “is not determined based on the address of your tax agent but on your place for tax payment.”⁸ After you file, documents from the tax office go to the agent, but returns are still filed with your own tax office.⁴

NTA prefers a local agent but does not require one. Basic Circular 117-3 says the agent should “as far as possible” be chosen from people living in the district of your tax office.² For the pension refund case, Japan Pension Service names the tax office for your final address or place of residence in Japan.⁶

Local Taxes: Resident Tax at Your Last Municipality

Resident tax agent filings go to the city or ward hall of your address on 1 January, the assessment date.¹⁴¹⁵ The full January 1 rule and how to pay Juminzei from abroad are covered in the dedicated guide to inhabitant tax for departing residents.

One municipal filing covers both parts of Juminzei. Under Local Tax Act Article 28, the municipal inhabitant tax agent also acts for individual prefectural inhabitant tax.³

Property Owners: Fixed Asset Tax Where the Property Is Located

Fixed asset tax (Kotei Shisanzei 固定資産税) is a municipal tax, and the agent filing goes to the municipality where the land or building sits.³¹⁶ That may be a different city from the one where you last lived, so a property owner can end up with three filings.

In Kyoto City, for example, a fixed asset taxpayer with no domicile or office in the city reports an agent to the mayor through the Fixed Asset Tax Section, with an ID document or via eLTAX.¹⁶ Shizuoka City uses the same declaration versus approval split for fixed asset tax and requires signatures of both the taxpayer and the agent.¹⁷

Comparison Table: Which Office, Which Form, Which Taxes

Tax	Office	Form	Legal basis	Agent location rule	Timing
Income tax, consumption tax	Tax office for your place for tax payment¹³	所得税・消費税の納税管理人の選任・解任届出書 (one form for appointment and dismissal) (as of October 2026)¹⁸	Act on General Rules for National Taxes, Art. 117¹	Domicile or residence in Japan; NTA also accepts a Japanese corporation¹⁸	When appointed, or by the departure date¹³
Municipal and prefectural inhabitant tax	City or ward hall of your 1 January address¹⁴¹⁵	納税管理人申告書 (agent inside the area) or 納税管理人承認申請書 (agent outside); names vary by city	Local Tax Act, Art. 300 and Art. 28³	Inside area: declaration; outside: approval application³	Municipality-specific (as of October 2026)¹⁹¹⁴
Fixed asset tax (and city planning tax)	City hall where the land or building is located¹⁶	Fixed asset version of the declaration or approval application¹⁷¹⁶	Local Tax Act, Art. 355³	Same split as inhabitant tax³¹⁷	Municipality-specific; Shizuoka City: any time (as of October 2026)¹⁷

flowchart TD
    S["Leaving Japan with ongoing tax obligations"] --> N{"Income tax or consumption tax matters?"}
    S --> R{"Juminzei still to be assessed or paid?"}
    S --> P{"Own land or a building in Japan?"}
    N -- "Yes" --> N1["Tax office for your place for tax payment: NTA appointment form, paper or e-Tax"]
    R -- "Yes" --> L1{"Agent lives in the area set by your last municipality?"}
    P -- "Yes" --> L2{"Agent lives in the area set by the property's municipality?"}
    L1 -- "Yes" --> D1["City hall of 1 January address: declaration (申告書)"]
    L1 -- "No" --> A1["City hall of 1 January address: approval application (承認申請書)"]
    L2 -- "Yes" --> D2["Property city hall: fixed asset tax declaration"]
    L2 -- "No" --> A2["Property city hall: fixed asset tax approval application"]

Who Can Serve as Your Tax Representative: Family, Friends, or Licensed Zeirishi?

Choose someone who will still be in Japan, reachable and willing when the paperwork arrives, possibly for years.

Legal Eligibility: Japan-Resident Individuals and Japanese Corporations

The statutory test is simple: a person with a domicile or residence in Japan who is convenient for handling the matters.¹ NTA’s English guidance says you can appoint “a Japanese corporation or a person who resides in Japan”, and Japan Pension Service states there is no particular qualification other than having an address or residence in Japan.⁸⁶

The agent need not be a relative. Yokohama City states that friends or corporations may be appointed, and Kyoto Prefecture confirms that appointing a friend is possible.¹⁴²⁰ If the agent is a corporation, the NTA form asks for its head office, corporate name, representative and line of business.²¹

Consent matters even where the form does not ask for it. The NTA form records the agent’s address, name, date of birth, phone number, relationship and occupation but has no agent signature field, while many municipal forms require both signatures (Shizuoka City’s fixed asset form does).¹⁸¹⁷ Always obtain your agent’s clear agreement before filing anything in their name.

The appointment can end without anyone filing a form. Under Basic Circular 117-4, the agent’s authority ends on dismissal, on the taxpayer’s death or bankruptcy, or on the agent’s death, bankruptcy or guardianship.²

Family and Friends vs. a Zeirishi or Management Company

Anyone resident in Japan can act as your agent for receiving notices, paying tax and receiving refunds. NTA’s Basic Circular on the Certified Public Tax Accountant Act (Zeirishi Ho 税理士法) states that an agent’s receipt of tax office documents is not “tax representation”.²² The harder question is who prepares your return.

Preparing a return for someone else is a service reserved to licensed Zeirishi (税理士) when it is done as a business. The Act bars anyone other than a Zeirishi or Zeirishi corporation from providing Zeirishi services, which include preparing tax documents at the request of others as a business.²³ NTA’s circular says “as a business” means doing the work repeatedly and continuously, or intending to, and does not necessarily require payment.²²

NTA does not publish a specific rule for a relative who helps once. If your agent will prepare returns for you year after year, or for several people, ask a Zeirishi. Violations can lead to up to 2 years’ imprisonment or a fine of up to ¥1,000,000.²⁴²⁵

The safest route is to prepare the return yourself and have the agent submit it. NTA notes that mere transcription is not “preparation”, and the NTA form has a field for a Zeirishi signature if a professional is involved.²⁴¹⁸

Factor	Relative or friend	Zeirishi or property management company
Cost	Often informal; agree on expenses	Fee-based; no official fee data, so compare quotes
Receiving notices, paying, refunds	Permitted²²	Permitted²²
Preparing your return	Restricted if done as a business, even unpaid; ask a Zeirishi if in doubt²²	A Zeirishi may prepare returns²³
Availability over several years	Depends on their own plans; may move or fall ill	Institutional continuity
Fit for landlords	Workable for simple cases	Ask whether your property manager offers agent services
Risk of being designated anyway	An adult relative sharing your livelihood can be designated if you ignore a request¹	A property manager can also be designated⁹

What to Agree With Your Agent Before You Leave

Agree on money flows first. With an agent appointed, a national tax refund is paid into a Japanese account in the agent’s name, so agree how the funds will reach you.²⁶ Decide also whether the agent pays tax and is reimbursed, or you pay directly from abroad.²⁷

Use this handover list (practical advice):

The address where the agent will receive notices, and how quickly they will scan and send them to you.
Which Japanese bank account will be used for payments and refunds.
Copies of your withholding slip (Gensen Choshu-hyo 源泉徴収票) and other income records for the departure year.
Any original documents you will forward later, such as the Japan Pension Service determination notice.⁶
How often you will check in, and who steps in if the agent becomes unavailable.

Filing Procedures and Official Notification Forms

There are two tracks: one national form for the tax office and one or more municipal forms for city hall.

Step 1: The NTA Notification Form (所得税・消費税の納税管理人の選任・解任届出書)

The current NTA form is a single combined form titled 「所得税・消費税の納税管理人の選任・解任届出書」, used for both appointment and dismissal (as of October 2026).¹³¹⁸ NTA’s English page and Japan Pension Service still use the short name “Notification of Tax Agent for income tax / consumption tax” for the same procedure.⁸⁶ Download the current form from nta.go.jp when you file rather than reusing an older copy.¹⁸

The form asks for the following (as of October 2026):¹⁸

The tax office you are submitting to (提出先).
Your My Number (個人番号), name, date of birth, occupation and any trade name.
The classification and address of your place for tax payment, plus any other address.
Whether you are appointing (box “1”) or dismissing (box “2”) an agent, and the taxes covered (income tax, consumption tax).
The agent’s address, name, date of birth, phone number, relationship to you and occupation.
Your intended overseas address (for an appointment) or your former place for tax payment (for a dismissal).
The reason, your departure date, planned return date and type of Japan-source income (business, real estate, employment, capital gains or other).

Paper filings need identity documents. Give your 12-digit My Number and present or attach a copy of your identity document; e-Tax filings do not need the ID copy.¹³²¹

You can submit in person, by post, or through e-Tax. First-time e-Tax users need a user identification number (Riyosha Shikibetsu Bango 利用者識別番号).¹³ From 1 October 2026, tax office general counters accept visitors in principle from 9:00 to 15:00 on weekdays (as of October 2026).¹³

There is no English version of the form itself. NTA publishes an English fill-in guide (created December 2024) that explains each field, but its sample layout predates the current form, so use it to understand the fields and file on the current Japanese PDF (as of October 2026).²⁸

Step 2: The Municipal Declaration or Approval Application

Which municipal form you need depends on where your agent lives. If the agent lives inside the area set by the municipal ordinance, you file a declaration (Shinkokusho 申告書); if outside, you file an application for approval (Shonin Shinseisho 承認申請書) and wait for approval.³ Form names and layouts differ between cities, as these examples show:

Municipality	Forms (as of October 2026)	Notes
Shizuoka City (inhabitant tax)	納税管理人（変更）申告書; 納税管理人（変更）承認申請書; 納税管理人を定めない旨の認定申請書; 納税管理人廃止届¹⁹	Includes a “not appointing” certification and an ending notice
Hiroshima City	Declaration of Tax Agent; Application Regarding Tax Agent; Application to Forgo Appointing a Tax Agent; Notification of Changes¹²²⁹	English explanation pages; forms are in Japanese
Bunkyo City	One combined 納税管理人（申告・承認申請・認定申請）書¹⁵	Single form covers all three routes
Yokohama City	納税管理人（変更）申告書; 納税管理人解除申告書¹⁴	Counter (show ID), post (ID copy) or eLTAX
Kyoto City (fixed asset tax)	納税管理人申告書・承認申請書, with a bilingual English version¹⁶	ID copy required; eLTAX possible

Electronic filing through eLTAX is available in some municipalities, such as Yokohama and Kyoto City, but not everywhere; check your own city’s tax section page.¹⁴¹⁶

Filing Deadlines: By Departure for National Tax, Before Departure for Local Tax

National deadline: file the NTA form when you appoint the agent, or by your date of departure.¹³ If you have already left without filing it, Japan Pension Service advises submitting it together with the refund return.⁶

Municipal deadlines vary and must be checked city by city (as of October 2026):

Yokohama: at least 10 days before departure; if that day falls on a weekend or holiday, the preceding business day.¹⁴
Shizuoka City (inhabitant tax): within 10 days of the day the need to appoint or change an agent arose; fixed asset tax filings are accepted at any time.¹⁹¹⁷
Bunkyo City: in advance, where you move abroad on or after 2 January.¹⁵
Hiroshima City: before leaving Japan is “in your best interest”.¹²

Treat the earliest deadline among your municipalities as your planning date.

Filing Timeline Table (T-3 Months to After Departure)

When	Action	Basis
T-3 months	Choose your agent, confirm consent, agree on accounts and document forwarding	Practical advice
T-2 to T-1 month	Download the current NTA form and each municipal form; confirm whether you need a declaration or approval application	Practical advice; split under Local Tax Act³
At least 10 days before departure (Yokohama example)	File the municipal inhabitant tax form where your city sets an advance deadline (as of October 2026)	Municipal rule¹⁴
By departure date	File the NTA appointment form on paper or through e-Tax	NTA procedure¹³
After departure	Agent receives notices, pays tax and receives refunds	NTA form instructions²¹
16 February to 15 March of the following year	Return for the departure year filed through the agent, if required	NTA Tax Answer 1926⁵

Responsibilities and Powers: Receiving Notices, Filing Returns, and Paying Taxes

Acts done by or to the agent are treated as acts of the taxpayer.²

The Agent’s Statutory Scope (and the Appeals Exclusion)

NTA’s form instructions list what an appointed agent does, “except matters relating to appeals” (不服申立て):²¹

Preparing and submitting returns, applications, claims, notifications and other documents under national tax law.
Receiving documents issued by the tax office director and staff.
Paying national tax and receiving refunds.

Basic Circular 117-2 adds forwarding duties. It describes the agent receiving tax office documents and passing them to you, and receiving documents you prepare and submitting them to the tax office.² It also states that an ordinary agent cannot take on only part of these matters.²

A Specified Tax Agent is the exception. Its scope is limited to the “specified matters” named in the written request, and it cannot receive service of other documents.¹² For local taxes, the agent handles “all matters relating to tax payment”.³¹⁴

Is the Agent Personally Liable for Your Taxes?

The tax remains your liability. Yokohama City, for example, states that the agent does not bear the tax obligation and that enforcement for unpaid city tax (Taino Shobun 滞納処分) is taken against the taxpayer.¹⁴

For national taxes, NTA guidance describes the agent as acting on your behalf. Article 117 places the appointment duty on the taxpayer, and the circular treats the agent’s acts as the taxpayer’s own, but we found no NTA statement expressly addressing the agent’s own liability.¹² For questions about an agent’s exposure in a specific situation, consult a Zeirishi.

Paying Tax From Abroad Through the Agent

The agent can pay national tax for you, or you can pay directly; NTA lists these routes from abroad:²¹²⁷

Credit card payment, under ¥10 million per transaction including fees (as of October 2026).
Direct debit or internet banking, both needing a Japanese account and e-Tax.
Remittance from an overseas bank (available since 4 January 2022), after contacting the Tokyo Regional Taxation Bureau’s overseas payment desk.
Payment by the tax agent.

These routes are for paying tax, not receiving refunds.²⁷ Methods for paying Juminzei from abroad belong to the inhabitant tax guide, and keeping a Japanese account open is covered in the guide to retaining Japanese bank accounts and brokerages abroad.

Handling Tax Refunds (Kakutei Shinkoku) and Pension Withholding Refunds

Refunds are where the agent matters most, because money you are owed is hard to collect without one.

Income Tax Refunds After Departure via the Agent

With an agent appointed by departure, your final return (Kakutei Shinkoku 確定申告) covers the whole year. NTA Tax Answer 1926 states that the return includes all income from 1 January to your departure plus Japan-source income after departure, and it is filed and paid through the agent between 16 February and 15 March of the following year.⁵ If you leave without an agent, the quasi-final return for the resident period is due by departure, and any later Japan-source income still needs a return through an agent.⁵

When an agent is appointed, refunds by bank transfer are paid into an account in the agent’s name. NTA’s final return Q&A states this, and adds that such an account cannot be registered as a public funds receiving account (Kokin Uketori Koza 公金受取口座).²⁶

Do not plan on receiving a national tax refund directly into a foreign account. NTA guidance lists only Japanese financial institutions for refund transfers (banks, shinkin banks, credit cooperatives, labour banks, agricultural and fishery cooperatives and Japan Post Bank), and some internet-only banks cannot receive refunds.²⁶³⁰ Refunds can also be collected in cash at a Japan Post Bank branch or post office.²⁶³⁰

Lump-Sum Pension Payment Withholding: The Agent’s Role Only

Income tax of 20.42% is withheld from the Employees’ Pension Insurance Lump-sum Withdrawal Payment (Dattai Ichijikin 脱退一時金) paid to non-residents, and none from the National Pension lump sum (as of October 2026).⁶ You may be able to recover the withheld tax by filing the “Tax Return for Refund Due to Taxation on Retirement Income at the Taxpayer’s Option” (退職所得の選択課税による還付のための申告書), and Japan Pension Service says you need the tax agent notification to file it and receive the refund.⁶

Your agent’s role is specific. Japan Pension Service sends you the “Notice of Lump-sum Withdrawal Payment Determination” (脱退一時金支給決定通知書) when the payment is remitted, and asks you to send the original to your tax agent.⁶ The refund return, which can be filed from 1 January of the year after the payment decision, goes to the tax office for your final address or place of residence in Japan, and submitting returns and receiving refunds are within the agent’s role.²¹⁶³¹

Exit Tax Filers: Why the Agent Notification Matters

Under the Japan Departure Tax (Kokugai Tenshutsuji Kazei 国外転出時課税), which can apply where covered financial assets total ¥100 million or more (as of October 2026), filing the agent notification by departure lets the exit tax income go into the normal final return for the year.⁷ It is also one of the conditions for deferring the tax.⁷ The mechanics are covered in the guide to the Japan departure tax on unrealized gains.

Revocation and Replacement of a Tax Representative

Ending or changing an agent requires a formal filing with both the tax office and city hall.

Dismissing an Agent: The Same Form, Marked “Dismissal” (解任)

There is no longer a separate NTA dismissal form. You use the same 選任・解任届出書 and mark box “2” for dismissal (as of October 2026).¹⁸⁴ File it when you dismiss the agent.¹³

Check which tax office to send it to. If your place for tax payment when you appointed the agent differs from your current one, file with each of those tax offices.²¹ Paper filings with your My Number need ID presentation or a copy, while e-Tax filings do not.¹³

Municipalities have their own ending forms, such as Yokohama’s 納税管理人解除申告書, Shizuoka City’s 納税管理人廃止届 and Hiroshima City’s Notification of Changes.¹⁹¹²¹⁴ Shizuoka notes that after cancellation, notices go to the taxpayer from the following fiscal year’s tax notice.¹⁹

Changing Agents: Dismiss, Then Appoint

At the tax office, a change is two filings in sequence. First file the form as a dismissal of the current agent, then file it again as an appointment of the new agent.²¹⁴

Municipalities usually handle a change on one form. The Local Tax Act requires the same declaration or approval when you change agents, and many cities use combined “appointment/change” forms, such as the 納税管理人（変更）申告書 in Shizuoka City and Yokohama.³¹⁹¹²¹⁴

Ending the Appointment When You Return to Japan or Obligations End

If you return and become a resident again, you must file the dismissal. NTA Tax Answer 1923 states that you must then submit the 選任・解任届出書 to the tax office for your place for tax payment.⁴ File your city’s ending form as well.¹⁹¹⁴

Some appointments end automatically, as noted under Basic Circular 117-4 above.² A Specified Tax Agent designation is lifted when no longer needed, for example once you file an ordinary agent notification.²

Japanese Citizens vs. Foreign Residents: Critical Distinctions

The legal procedure is identical for both groups. Neither the Act on General Rules for National Taxes nor the Local Tax Act distinguishes by nationality; both turn on domicile or residence in Japan.¹³

Point	Japanese citizens	Foreign residents (PR, Long-Term Resident, work visa)
Typical trigger	Retained property, rental income, continuing Japanese income⁴⁵	Lump-sum pension withholding refund, final Juminzei¹²⁶
Typical duration	Often multi-year, especially for assignees abroad for a year or more⁴	Often short, until the refund and final bills clear
Finding an agent	Family in Japan often available	May be harder after leaving; consider a Zeirishi
Paper NTA filing	My Number and ID required¹³	My Number and ID required¹³

For foreign residents, returning the residence card does not end tax obligations. Whether a permanent resident leaving on a re-entry permit or Special Re-entry (Minashi Sainyukoku みなし再入国) is still a tax resident depends on the facts; see the guides to Japan tax residency rules and to Japanese citizens versus foreign residents departure rules.

For Japanese citizens, plan for a long appointment and choose an agent who can serve for several years.

Common Pitfalls & Regulatory Compliance Risks

Filing only the NTA form: it covers income and consumption tax only. Fix: file separately with the city hall for Juminzei and for any property.¹³
Using the declaration when the agent lives outside the area: you need the approval application instead. Fix: check the agent’s address against the municipal rule first.³¹⁹
Missing signatures or consent: many municipal forms need both signatures. Fix: sign together before you leave.¹⁷
Using an outdated form or old English PDF: the current title is 選任・解任届出書 (as of October 2026). Fix: download the form from nta.go.jp at filing time.¹⁸²⁸
No Japanese account in the agent’s name: a refund by bank transfer needs one. Fix: confirm the account during handover.²⁶
Not forwarding the original pension determination notice: the agent cannot file the refund return. Fix: send the original as soon as it arrives.⁶
Agent moves abroad or becomes unavailable: they no longer meet the residence requirement. Fix: dismiss and appoint a new agent.¹²¹
Ignoring a written request to appoint: a Specified Tax Agent may be designated, possibly your adult relative or property manager. Fix: respond by the designated date.¹⁹
Treating a friend as your regular return preparer: repeated preparation for others is reserved to Zeirishi, even unpaid. Fix: prepare the return yourself or hire a Zeirishi.²²
Not filing the dismissal when you return to Japan: NTA requires it. Fix: file with the tax office and city hall after you re-register.⁴

References & Official Sources

e-Gov (Digital Agency), Act on General Rules for National Taxes (国税通則法, Act No. 66 of 1962), Art. 117 (納税管理人), accessed October 2026, https://laws.e-gov.go.jp/law/337AC0000000066 ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹² ↩¹³ ↩¹⁴ ↩¹⁵ ↩¹⁶ ↩¹⁷ ↩¹⁸
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National Tax Agency, “Outline of ‘Designated Tax Representative’: Tax Reform in FY2021”, PDF, accessed October 2026, https://www.nta.go.jp/publication/pamph/sonota/0021012-117.pdf ↩
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National Tax Agency, G-2-9 「国外から利用可能な納付手続」, accessed October 2026, https://www.nta.go.jp/taxes/nozei/nofu/nofu_tetsuduki.htm ↩ ↩² ↩³
National Tax Agency, English income tax guide 3-11 “Notification of Tax Agent for income tax / consumption tax” (fill-in guide), PDF created December 2024, https://www.nta.go.jp/english/taxes/individual/pdf/incometax_2024/22.pdf ↩ ↩²
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National Tax Agency, 「退職所得の選択課税の記載例」 (examples ① and ②, ② = 厚生年金の脱退一時金), accessed October 2026, https://www.nta.go.jp/taxes/shiraberu/shinkoku/kisairei/pdf/taisyokusentaku.pdf; e-Gov (Digital Agency), Income Tax Act (所得税法, Act No. 33 of 1965), Art. 173, https://laws.e-gov.go.jp/law/340AC0000000033 ↩