For those who are planning on leaving the country, tax payments and procedures must be completed.

Even if you leave Japan, inhabitant tax may still be imposed on you.

An individual that resides in a given municipality as of January 1 of any given year is required to pay inhabitant tax. Because the tax levy is determined by income earned in the previous year, a resident who leaves Japan after January 1st may still be required to pay the inhabitant tax.

For those who need to complete procedures before leaving the country:

Those leaving Between January and June (before receiving their Tax Payment Notification)

The Tax Payment Notification for the year when you are leaving is sent out in around mid-June. If you earned over a certain amount of income in the previous year and are required to pay inhabitant tax, you must either file to prepay your taxes using the “Estimated Tax Prepayment” method, or designate a “Tax Agent” who will be responsible for your documents after you have left Japan and will file forms and pay on your behalf.

Those leaving between June (after the Tax Payment Notification is sent out) and December

If you pay your taxes in full before you leave, there is nothing else you must do.
If you have any unpaid inhabitant tax, you need to designate a “Tax Agent” who will pay on your behalf.

How to designate a Tax Agent

Please submit the “Inhabitant Tax Agent Appointment and Change Application Form” to the Inhabitant Tax Planning Section of the City of Sendai before you leave Japan.  If the designated agent resides outside of Sendai City, you are also required to submit the “Inhabitant Tax Agent Appointment and Change (Application) Confirmed/Unconfirmed Form.”

What is a “Tax Agent”?

A tax agent is a person or a corporation appointed by a taxpayer who is responsible for paying municipal tax but does not have an address or residence in Sendai City. The Tax Agent administers tax affairs on behalf of the taxpayer.

Eligibility to be a Tax Agent

The Tax Agent must be a person or a corporation who has an address, residence, office, or business establishment in Japan. When a Tax Agent is appointed, the above-mentioned appointment and application form(s) must be submitted.

Role of the Tax Agent

The Tax Agent administers tax affairs on the behalf of the taxpayer such as making payments and receiving Tax Payment Notifications.

Estimated Tax Payment Procedure

Estimated Tax Prepayment is a method which allows you to pay taxes before leaving Japan by calculating your tax amount before the Tax Payment Notification is sent out in June. Please submit the “Estimated Tax Prepayment Application” to the Inhabitant Tax Planning Section of the City of Sendai together with any documents that confirm your previous income status such as copies of your tax return or withholding forms. We will notify you of the tax amount you must pay by mail.

 

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• Inhabitant Tax Procedures before leaving the country（PDF：420KB）
• Inhabitant Tax Agent Appointment and Change Application Form（PDF：90KB）
• Inhabitant Tax Agent Appointment and Change (Application) Confirmed/Unconfirmed Form（PDF：212KB）
• Estimated Tax Prepayment Application（PDF：67KB）