Resident Tax (Juminzei) When Leaving Japan: The January 1 Rule

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Resident tax (Juminzei 住民税) is charged by the municipality where you have your address on January 1, it is calculated on the previous year’s income, and it is paid over the following June to May.¹²³ Leaving Japan does not cancel a bill that has already been assessed; your departure date only decides whether one more year is assessed.⁴ The rule is the same for Japanese citizens and foreign residents.⁵

Understanding the Structure: Previous Year Income Billed in Arrears

Juminzei always looks backwards: this year’s bill is for last year’s income, and January 1 decides who sends it.

Who Pays Juminzei: The Assessment Date and “Address” Test

The assessment date (Fuka Kijitsu 賦課期日) is January 1. Art. 39 of the Local Tax Act (Chiho Zei Ho 地方税法) sets it for the prefectural portion and Art. 318 sets it for the municipal portion, in both cases as January 1 of the year in which the fiscal year begins.¹ The Ministry of Internal Affairs and Communications (MIC 総務省) summarizes it as a tax on people with an address in the municipality on January 1.³⁹

Taxpayers are defined in Art. 24 (prefectural) and Art. 294 (municipal) as individuals with a domicile (jusho 住所) in the area.¹⁰ Under Art. 294(2), “domicile” means being recorded in that municipality’s Basic Resident Register (Jumin Kihon Daicho 住民基本台帳), which is why a moving-out notification (Tenshutsu-todoke 転出届) effective by December 31 removes you from the next assessment.¹⁰

Paper deregistration is not a loophole. Under Art. 294(3), a municipality can tax someone who actually lives there even if they have removed their registration; Art. 24(2) applies the same rule to the prefectural tax.¹⁰ Filing a Tenshutsu-todoke while still living in Japan does not reliably avoid the tax.

Keeping a home in Japan after leaving can still attract a small charge. Under Art. 294(1)(ii) and Art. 24(1)(ii), an individual who has a dwelling (Ie-yashiki 家屋敷) in a municipality but no domicile there owes the per-capita levy only, with no income levy.¹¹ Otsu City states that this “dwelling levy” (Ie-yashiki Kazei 家屋敷課税) also reaches people living outside Japan, and charges ¥4,800 a year including a ¥800 prefectural forest tax, while Kyoto City charges ¥4,600 (both as of October 2026).¹²¹³

Both cities exclude homes let to others, and Otsu also excludes homes being sold or that cannot be lived in.¹²¹³ Whether and how the levy is applied, and the amount, depend on the municipality, so check with the city where the home is.

Two Components: Per-Capita Levy and Income Levy

Every Juminzei bill has two parts: a small fixed per-capita levy (Kintowari 均等割) and an income levy (Shotokuwari 所得割) on last year’s taxable income. Both are split between the municipality and the prefecture (in Tokyo’s 23 wards, Tomin-zei 都民税 and Tokubetsu Kumin-zei 特別区民税).

Component	Standard amount or rate (as of October 2026)	Notes
Income levy (Shotokuwari)	10% of taxable income: municipal 6% + prefectural 4% (designated cities: 8% + 2%)¹⁴³	Calculated on the previous calendar year’s income²
Per-capita levy (Kintowari)	¥4,000: municipal ¥3,000 + prefectural ¥1,000¹⁴³	Some municipalities and prefectures add local surcharges³
Forest Environment Tax (Shinrin Kankyo-zei 森林環境税)	¥1,000 a year¹⁵	A national tax collected together with the per-capita levy from FY2024¹⁵³
Basic deduction for resident tax	¥430,000 (total income up to ¥24 million)²	Lower than the income tax basic deduction²³

In practice, the fixed charges come to about ¥5,000 a year at standard rates (as of October 2026), being ¥4,000 per-capita levy plus ¥1,000 Forest Environment Tax.³¹⁵ Local surcharges can make this higher. Low-income households may be exempt; MIC notes that thresholds depend on family size and income, and they vary by municipality, so no single yen figure applies (as of October 2026).³

The June to May Payment Cycle

The tax notice (Nozei Tsuchisho 納税通知書) is issued around June, and the fiscal year’s bill is then paid from June to the following May.⁵ How you pay depends on whether you are on an employer’s payroll.

Special collection (Tokubetsu Choshu 特別徴収): for employees, the employer withholds one twelfth of the annual amount from each salary from June to the following May and pays it to the municipality by the 10th of the following month.¹⁶¹⁷
Ordinary collection (Futsu Choshu 普通徴収): everyone else receives payment slips. The statutory default is four installments in June, August, October and January, but municipalities may set different months by ordinance (as of October 2026).¹⁶ Slips can be paid at banks, convenience stores and, where offered, smartphone payment apps (as of October 2026).³

flowchart LR
    A["Year 1: January to December<br/>Income earned"] --> B["Year 2: January 1<br/>Assessment date"]
    B --> C["Year 2: around June<br/>Tax notice issued"]
    C --> D["Year 2 June to Year 3 May<br/>12 salary deductions or 4 slip installments"]

Between January and May, two cycles are alive at once: the old one still being paid off, and a new one fixed on January 1 but not yet billed.¹¹⁷⁵ That overlap is the “two bills” trap explained below.

The January 1st Rule: Why Your Moving Date Decides Your Final Bill

The January 1 rule controls only one thing: whether a new fiscal year is assessed. It never reaches back to cancel a year that has already been assessed. For most mid-income earners the stake is a few hundred thousand yen; it reaches millions of yen only at high incomes (see the worked example below).

Departing On or Before December 31: No Assessment for the Next Fiscal Year

If your moving-out notification has taken effect and you have no Japanese domicile on January 1, no municipality assesses Juminzei on your income for the fiscal year that starts that year (a home kept available in Japan can still draw the small per-capita charge described above).¹¹⁰¹¹ That is the only “saving” the rule offers: you avoid the following fiscal year’s bill, which would have been based on your income for the calendar year in which you leave.

The current fiscal year’s bill is not affected. It was assessed on the previous January 1, and you still owe it in full. Itabashi City and Chuo City both state that if the notice has already been issued, you must pay the full amount before leaving or have a tax agent pay it for you.⁴⁶

Still Registered on January 1: A Full Year Assessed on Last Year’s Income

If you are still registered on January 1 (that is, you move out on or after January 2), you are assessed for the whole of the previous year’s income, even if you leave only days later.¹¹⁸¹⁹ Bunkyo City states that anyone moving abroad on or after January 2 must declare a tax agent in advance, and MIC’s English leaflet notes that the same obligation to pay applies if you leave Japan after January 2.¹⁸¹⁹

The bill for that year arrives around June, when you are usually already abroad. Itabashi City’s example is someone registered on January 1 who moves abroad in March: they are taxed for the current fiscal year, and the notice and slips go to their tax agent in June.⁴⁶

The “Two Bills” Trap for January to May Departures

If you leave between January and May, you may owe two fiscal years’ bills at the same time.⁷⁶ This is the most misunderstood part of departure Juminzei.

Bill A: the tail of the current fiscal year. This is the bill assessed on the previous January 1, still being paid in installments through May. For employees, the remaining installments are normally taken in one lump sum from the final salary.¹⁷⁷
Bill B: the whole of the next fiscal year. Because you were registered on January 1, you are assessed on last calendar year’s income, paid June to May, with the notice issued around June.⁷⁴

Paying Bill A in full before you leave does not settle Bill B. Chuo City warns that even someone who has paid everything in full when leaving may still be assessed for the next fiscal year.⁶ Kagoshima City says the same: if you lived in the city on January 1, you are taxed for the next fiscal year even after leaving the country.⁷

flowchart TD
    S["Example: registered on January 1, leaves Japan in March"] --> A["Bill A: current fiscal year<br/>(assessed previous January 1)"]
    S --> B["Bill B: next fiscal year<br/>(assessed this January 1, on last year's income)"]
    A --> A1["Installments for remaining months to May<br/>usually lump sum from final salary"]
    B --> B1["Notice issued around June, after departure"]
    B1 --> B2["Paid by tax agent, by transfer, or by advance payment where offered"]

What the January 1 Rule Does Not Do

The rule is often stretched beyond what it says:

It does not cancel, reduce or prorate a bill. Itabashi City states that leaving Japan during the year does not change the tax amount, and a January 1 registration means a full year’s assessment.⁴¹
It does not protect someone who deregisters but keeps living in Japan. Under Art. 294(3) the municipality can treat an actual resident as registered.¹⁰
A tax treaty does not generally remove Juminzei on income earned while resident in Japan. Narrow exemptions for certain students and trainees are handled by the municipality.²⁰
No change to current-year taxation has been enacted. MIC’s study group continues to examine current-year taxation (Gennen Kazei 現年課税), but no enacted change was found (as of October 2026).²¹

Scenario Analysis: Departing in December vs. Departing in January

The cost of crossing January 1 depends almost entirely on your income.

Worked Example: December 31 vs. January 2 Departure

The figures in this example are illustrative and approximate (as of October 2026). They are our own calculation from the cited rates, not an official computation or anyone’s actual liability; only your municipality’s notice is authoritative.

Assumptions: a single employee with no dependants, 2025 gross salary of ¥5,000,000, social insurance premiums of about ¥750,000, no other deductions, standard rates, and a city that is not a designated city.

Step	Approximate figure (illustrative, as of October 2026)
Gross salary (2025)	¥5,000,000
Employment income deduction (20% + ¥440,000 for this bracket)²²	about ¥1,440,000
Employment income	about ¥3,560,000
Less social insurance premiums	about ¥750,000
Less resident tax basic deduction²	¥430,000
Taxable income	about ¥2,380,000
Income levy at 10%¹⁴	about ¥238,000, less a small adjustment credit (Chosei Kojo 調整控除)
Plus per-capita levy and Forest Environment Tax³¹⁵	¥5,000
Approximate Juminzei for one fiscal year	about ¥240,000

The employment income deduction is approximate because, for salaries below ¥6.6 million, the National Tax Agency (NTA) derives the exact figure from a lookup table.²² The adjustment credit is a few thousand yen and has not been calculated precisely here.

Now compare two departure dates, assuming a similar salary in 2026:

Departure date	FY2026 bill (on 2025 income)	FY2027 bill (on 2026 income)	Still to pay from departure onward (illustrative)
December 31, 2026	Owed in full (already assessed)	Not assessed	Any unpaid FY2026 installments only
January 2, 2027	Owed in full (already assessed)	Assessed in full	Any unpaid FY2026 installments plus about ¥240,000 for FY2027

For high earners the difference becomes large. As an illustration, taxable income of ¥15,000,000 produces roughly ¥1.5 million of income levy for a single fiscal year at the standard 10% (as of October 2026).¹⁴ Headlines about “millions of yen” only apply at taxable incomes of roughly ¥10 million and above.

Month-by-Month Departure Liability Matrix

Find the row for the month your salary stops or you leave. The lump-sum rules are triggered by the date your salary stops, not your flight date; municipal options such as advance payment are as of October 2026.¹⁷⁷

Departure / last salary	Current fiscal year balance owed?	Next fiscal year assessed?	Salary lump-sum rule (Ikkatsu Choshu)	Tax agent needed for Juminzei?	Typical payment route
January 1 to April 30	Yes, installments through May	Yes	Mandatory, if final pay covers the balance¹⁷	Yes, for the next fiscal year’s bill, unless the mayor waives it under Art. 300(2); advance payment, where offered, may make one unnecessary in practice⁸⁷	Lump sum from final pay; next year’s bill via agent, or advance payment (Yono 予納) where offered⁷
May	Usually only the May installment	Yes	Statute is silent (outside both windows); the May installment is withheld from May pay as normal. MIC and Kagoshima City describe “January to May” as mandatory¹⁷⁵⁷	Yes, for the next fiscal year’s bill	As above
June 1 to December 31	Yes, installments through next May	No (if deregistered by December 31)	Optional, on the employee’s request¹⁷	Only if a balance remains unpaid after departure⁴⁶	Request lump sum, pay slips before leaving, or use an agent

Note the statutory window: Art. 321-5(2) sets the mandatory period as January 1 to April 30, although MIC and many municipalities describe it as January to May.¹⁷⁵¹⁹ Self-employed and unemployed readers can use the same table, ignoring the salary column: any remaining slips must be paid or handled by an agent.²³⁴

Is Delaying or Advancing Your Departure Worth It?

Saving one year of Juminzei is rarely the only factor. Moving your date across December 31 can also shift your bonus, your year-end adjustment versus a final return (Junkakutei Shinkoku 準確定申告), health insurance and pension months, and your visa start date abroad.

For a mid-income earner, the illustrative saving may be outweighed by a lost bonus or a missed visa window; for a high earner, it may be decisive. Each factor is covered in the guides on income tax residency, health insurance cancellation and employment exit.

Before you fix a date, confirm the numbers. Ask your municipal tax division (Zeimu-ka 税務課 or Shiminzei-ka 市民税課) what will remain, or have a certified tax accountant (Zeirishi 税理士) model your situation.

Salaried Employees: Resignation Timing and Lump-Sum Salary Deduction (Ikkatsu Choshu)

A large resident tax deduction on your final payslip is usually not a mistake. It is lump-sum collection (Ikkatsu Choshu 一括徴収) of the remaining installments of the current fiscal year, governed by Art. 321-5 of the Local Tax Act.¹⁷

Leaving Your Job Between January 1 and April 30: Mandatory Lump-Sum Withholding

If your salary stops between January 1 and April 30, lump-sum withholding is mandatory. Under Art. 321-5(2), the employer must collect all remaining monthly installments through May from the salary or retirement allowance paid to you up to May 31.¹⁷ MIC and many municipalities describe this window as January to May.⁵¹⁹

There is one condition: the final pay must be large enough. The rule applies only where the salary or retirement allowance exceeds the full remaining amount; if it does not, the balance switches to ordinary collection and payment slips are issued.¹⁷ Hiroshima City confirms that for people leaving the country between January 1 and April 30, lump-sum collection is mandatory and you do not need to ask your employer.²⁰

Leaving Your Job Between June 1 and December 31: Lump Sum on Request or Switch to Slips

From June 1 to December 31, lump-sum withholding happens only if you ask for it. Art. 321-5(2) lets the employee request it, subject to the same condition that the final pay exceeds the remaining balance.¹⁷ Hiroshima City and MIC both describe it as available on the employee’s request.²⁰⁵

If you do not ask, the balance switches to ordinary collection and slips are mailed, a problem if you are abroad without a tax agent.⁴⁶ Requesting the lump sum is usually simplest; Kagoshima City even asks employers to lump-sum collect for June to December leavers, though that is a municipal request, not a statutory duty.⁷

May leavers sit between the two windows. By May usually only the May installment remains, and it is withheld from May pay as normal.¹⁷⁷

The Employer’s Role: Change Notification (Kyuyo Shotokusha Ido Todokede-sho 給与所得者異動届出書)

When you stop receiving salary, your employer must notify the municipality under Art. 321-5(3), using the change notification for special collection (Kyuyo Shotokusha Ido Todokede-sho 給与所得者異動届出書).¹⁷⁷⁶

Confirm three things with HR before your last day:

Whether the lump sum will be withheld (mandatory January to April; on request June to December).¹⁷
That the change notification will be filed with your municipality.¹⁷⁶
That the deduction appears on your final payslip, so you know what, if anything, remains.

Intra-company transfers abroad are different. Itabashi City advises employees transferred overseas to check with their employer whether withholding continues or a lump sum is taken at departure.⁴

When the Next Year’s Bill Cannot Be Withheld

For January to May leavers, next year’s bill almost always arrives as slips. Special collection applies to people on the payroll on April 1 (Art. 321-3), so a January to March leaver goes straight to ordinary collection; for April and May leavers the employer files the change notification and the balance switches to slips.¹⁶⁷ Kagoshima City notes the tax agent then pays using the slips sent in early June.⁷

Overseas assignees (Chuzai 駐在) still paid a Japanese salary may have different arrangements; check with your employer and see the guide on expat assignments versus local hire.⁴

Self-Employed & Unemployed: Paying Remaining Slips (Futsu Choshu)

If you are not on a payroll, nobody withholds Juminzei for you; anything unpaid when you leave needs a plan.

Paying Remaining Installments Early Before Departure

If the current year’s notice has already been issued, pay all remaining installments before you leave or appoint a tax agent. Itabashi City and Chuo City say so, and Fukuoka City’s English page puts it directly: you must pay all outstanding taxes or assign someone to pay them for you before leaving Japan.⁴⁶²³ The simplest moment to ask the tax division what remains is the same visit at which you file your Tenshutsu-todoke.

Account transfer can also work. Itabashi City suggests registering account transfer (Koza Furikae 口座振替) before departure, so installments are debited automatically (as of October 2026).⁴ That only helps if you keep a Japanese bank account open and funded.

Getting the Next Year’s Amount Before It Is Issued

For January to May leavers, the next fiscal year’s amount is not calculated until around June. Some municipalities offer a way around this.

Kagoshima City accepts advance payment (Yono 予納). The city calculates the tax before the next fiscal year’s notice is issued, and you pay before leaving; you submit an advance payment request form (予納金納付（納入）申出書) with documents showing the previous year’s income, such as a tax return copy or withholding slip, and contact the city’s resident tax division in advance (as of October 2026).⁷ Availability elsewhere was not confirmed, so ask your own municipality rather than assume it is offered.

Freelancers: Filing a Final Return Before You Leave

The income levy is based on last year’s total income, calculated broadly as for income tax. For self-employed people, ordinary collection relies on the income declared by the taxpayer.²³ File your income tax return (or final return before departure) on time so the municipality can assess you correctly; the income tax side is covered in the guide on Japan tax residency rules.

How to Pay Juminzei From Abroad: Bank Transfers and Tax Agents

Once you have left, the municipality still needs somewhere to send the bill. Appointment forms, eligibility and revocation are covered in the guide to appointing a tax agent; this section covers only when Juminzei requires one and how payment works.

When a Municipal Tax Agent Is Required for Juminzei

Art. 300 of the Local Tax Act requires a municipal tax agent when a taxpayer has no domicile, residence or office in the municipality.⁸ The taxpayer must declare an agent living within the area set by ordinance, or apply for approval of an agent living outside it, so that the agent can handle “all matters relating to tax payment”.⁸

Appointing an agent does not change whether you are taxed. Assessment depends only on the January 1 rule; the agent simply receives the notices and pays the bill on your behalf.¹⁸ Under Art. 300(2), the mayor may also waive the requirement on application where collection is not at risk.⁸

In practice the duty applies in two situations:

You leave between January 1 and the dispatch of the tax notice. Itabashi City states that departing in this window requires notifying a tax agent, and Bunkyo City requires it in advance for anyone moving abroad on or after January 2.⁴¹⁸
You leave with installments still unpaid, at any time of year.⁴⁶²³

Deadlines vary by municipality. Kagoshima City asks for the declaration one month before departure, while others say “before departure” (as of October 2026).⁷¹⁸

Where an agent is not possible, Hiroshima City has a form for not appointing one and Chuo City allows an overseas address for airmail notices, both reflecting Art. 300(2).²⁰⁶⁸

The municipal agent is separate from the NTA income tax agent: declaring one to the tax office does not register them with your city hall.⁷⁸

Without an agent, the clock still runs. Art. 20-2 allows service by public notice (Koji Sotatsu 公示送達) where your address is unknown or service abroad is difficult, after which unpaid tax leads to a demand notice and delinquency charges.²⁴⁴⁶

Payment Routes After Departure

Several routes exist, but availability varies by municipality (as of October 2026):

Tax agent pays with the slips mailed to them in Japan.⁷⁴
Account transfer from a Japanese bank account set up before you leave (as of October 2026).⁴ Japanese banks may restrict accounts held by non-residents; see the guide on retaining Japanese bank accounts abroad.
International bank transfer: some wards, such as Shinjuku City, accept them; fees are the payer’s responsibility, and Shinjuku still requires an agent (as of October 2026).²⁵
Smartphone payment apps, which MIC lists as a general payment channel (as of October 2026).³ Whether they work from abroad has not been confirmed.

Pre-Departure Settlement Checklist (Timeline)

Work backwards from your departure date. Municipal deadlines differ, so confirm each step with your own city hall (as of October 2026).⁷⁴

Task	Timing	Who	Where
Decide your departure date relative to January 1 and estimate both fiscal years’ bills	T-6 months	Both	Your own planning; municipal tax division or Zeirishi
Tell HR you are leaving Japan; confirm lump-sum withholding (mandatory January to April, request it June to December)¹⁷	T-2 to T-1 months	Employees	Employer
Ask the tax division what will remain and whether advance payment (Yono) is available⁷	T-2 to T-1 months	Both	Municipal tax division
Declare a municipal tax agent, or apply for a waiver; Kagoshima City asks for one month before departure⁷⁸	T-1 month or earlier (confirm locally)	Both, if a balance or next year’s bill remains	Municipal tax division
Pay remaining slips or set up account transfer⁴	At your Tenshutsu-todoke visit (about T-14 days)	Self-employed, unemployed, slip payers	City hall, bank or convenience store
File final income tax return if required	Before departure	Mainly self-employed	Tax office (see the income tax guides)
Check final payslip for the lump-sum deduction	Final payday	Employees	Payslip
Agent receives the next year’s notice and pays	Around June after departure⁷⁴	January to May leavers	Agent in Japan
Request a tax payment certificate (Nozei Shomeisho 納税証明書) if needed for future visas	After final payment	Both, especially foreign residents	Via agent or postal application²⁰

The moving-out notification itself is covered in the guide to the Juminhyo Tenshutsu-todoke.

Japanese Citizens vs. Foreign Residents: Critical Distinctions

The tax rule is identical for everyone. MIC states that the procedures do not differ between Japanese and foreign nationals.⁵ Where the two groups diverge is in the consequences of not paying.

Point	Japanese citizens	Foreign residents
Assessment, lump-sum and tax agent rules	January 1 domicile; Art. 321-5(2); Art. 300¹¹⁷⁸	Identical⁵
Consequences of non-payment	Delinquency charges and seizure of assets in Japan²⁶²⁴	Same, plus immigration-status consequences⁵²⁷
Impact on future immigration applications	None	Unpaid resident tax may lead to refusal of a period-of-stay extension and similar applications; late payment is assessed negatively in PR applications⁵²⁸

MIC warns that unpaid resident tax may lead to refusal of applications such as a period-of-stay extension.⁵¹⁹ The ISA Guidelines for Permission for Permanent Residence (revised February 24, 2026) require proper performance of public obligations, including tax, and payments made late are in principle assessed negatively even if paid by the time of application (as of October 2026).²⁸ Keep your municipal tax certificates (Kazei Shomeisho 課税証明書, Nozei Shomeisho 納税証明書) clean if you may return.

Permanent Residents should note a change coming in 2027. The 2024 amendment to the Immigration Control Act added PR revocation for wilfully failing to pay taxes and public charges (Art. 22-4(1)(viii)), in force from April 1, 2027; ISA adopted its Guidelines on Revocation of Permanent Resident Status on October 1, 2026, to be applied from April 1, 2027 (as of October 2026).²⁹²⁷³⁰ Resident tax is named as an example of the taxes covered.²⁷

The guideline is narrower than headlines suggest (as of October 2026):

“Wilful” means knowing of the obligation and deliberately not paying, judged on all the circumstances. It does not cover genuine inability to pay due to illness, disaster or unemployment, or someone paying in instalments under an agreement.²⁷
An example of a case that may qualify is long-term arrears combined with moving without notifying the municipality, so that the person’s whereabouts are unknown.²⁷
In most cases the outcome is an ex officio change to another status, mainly Long-Term Resident (Teijusha 定住者), rather than outright revocation.²⁷³¹
Past payment record and living situation must be considered, and ISA’s Q&A says that simply consulting a municipality about paying resident tax is not expected to lead to a report to ISA.³¹

PR holders leaving on a Special Re-entry Permit (Minashi Sainyukoku みなし再入国) or Re-entry Permit (Sainyukoku Kyoka 再入国許可) should settle Juminzei and declare a tax agent before leaving, so a later bill does not become unexplained arrears. Re-entry rules are covered in the guide to departure rules for citizens and foreign residents.

What Happens If You Do Not Pay: Delinquency Charges and Consequences on Return

No primary source supports a border-level entry ban for unpaid Juminzei.²⁴⁵²⁷ The real consequences are collection and, for foreign nationals, immigration-status reviews.

Delinquency Charges (Entaikin) and Collection Steps

Delinquency charges (Entaikin 延滞金) start the day after the due date. Art. 326 sets statutory rates of 7.3% a year for the first month and 14.6% a year thereafter, reduced under Supplementary Provisions Art. 3-2 while the special base rate is low.²⁶ For 2026 this gives 2.8% a year up to one month after the due date and 9.1% a year thereafter, as published by Nagoya City (as of October 2026).³²

Collection follows a fixed statutory sequence:

Demand notice (Tokusokujo 督促状): must be issued within 20 days after the due date (Art. 329).²⁴
Seizure (Taino Shobun 滞納処分): if the tax is still unpaid by the 10th day after the demand notice was issued, the tax collector must seize the delinquent person’s property, such as Japanese bank accounts, wages or real estate (Art. 331).²⁴
Service by public notice: lets the municipality proceed even when you are abroad without an agent (Art. 20-2).²⁴⁴
Statute of limitations: the right to collect generally lapses after five years from the day after the statutory due date, although collection actions can restart the period (Art. 18).²⁴

Consequences When You Return to Japan

Arrears stay on record and the municipality can resume collection once you are back and reachable, with delinquency charges having accrued in the meantime.²⁶²⁴ For foreign nationals, unpaid or late resident tax shows up in the municipal certificates used for later visa and PR applications.⁵²⁸

If you appointed an agent, file to end the appointment when you return. Itabashi City notes that otherwise documents keep going to the agent.⁴

Common Pitfalls

Leaving between January and May and forgetting the June bill. Paying the current year in full does not settle next year’s assessment.⁷⁶
Assuming that leaving “before the notice arrives” cancels the bill.¹⁴
Not asking HR for lump-sum withholding when resigning between June and December.¹⁷⁴
Closing your only Japanese bank account before the final slips or account transfers have cleared.⁴
Having no tax agent, so notices go to a deregistered address or are served by public notice while charges accrue.²⁴⁴
Confusing the NTA income tax agent with the municipal Juminzei agent.⁸⁷
Deregistering while still living in Japan.¹⁰

References & Official Sources

e-Gov 法令検索, 地方税法, Art. 39 (個人の道府県民税の賦課期日) and Art. 318 (個人の市町村民税の賦課期日), October 2026, https://laws.e-gov.go.jp/law/325AC0000000226 ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰
e-Gov 法令検索, 地方税法, Arts. 313 (所得割の課税標準: 前年の所得) and 314-2(2) (basic deduction ¥430,000), October 2026, https://laws.e-gov.go.jp/law/325AC0000000226 ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶
Ministry of Internal Affairs and Communications (総務省), “やさしい地方税: 個人住民税”, accessed October 2026, https://www.soumu.go.jp/main_sosiki/jichi_zeisei/czaisei/czaisei_seido/150790_06.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹² ↩¹³
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