{"id":150,"date":"2018-03-31T12:45:55","date_gmt":"2018-03-31T03:45:55","guid":{"rendered":"http:\/\/tsujitax.com\/accounting\/?p=150"},"modified":"2018-03-31T12:45:55","modified_gmt":"2018-03-31T03:45:55","slug":"no-12004%e3%80%80income-tax-information-for-an-individual-who-will-leave-japan","status":"publish","type":"post","link":"http:\/\/tsujitax.com\/accounting\/no-12004%e3%80%80income-tax-information-for-an-individual-who-will-leave-japan\/","title":{"rendered":"No.12004\u3000Income tax information for an individual who will leave Japan"},"content":{"rendered":"

When you leave Japan<\/strong><\/p>\n

In the case where you will leave Japan and lose your domicile and residence for tax purposes in Japan but are still subject to relevant tax procedures, you must appoint a tax agent who resides in Japan and submit a \u201cDeclaration Naming a Person to Administer the Taxpayer\u2019s Tax Affairs for Income Tax and Consumption Tax<\/a>\u201d to the district director of the tax office which has jurisdiction over your place for tax payment. Your tax agent will deal with the tax procedures on behalf of you.
\nYou can appoint a Japanese corporation or a person who resides in Japan as your tax agent.
\nIf you are a resident who must file the tax return for the year in which you leave Japan, the due date for filing the tax return and paying the tax is as follows.<\/p>\n

(1)\u3000If you submit the \u201cDeclaration Naming a Person to Administer the Taxpayer\u2019s Tax Affairs for Income Tax and Consumption Tax<\/a>\u201d before departure, the due date for filing the tax return and tax payment for the year is March 15 of the following year.<\/p>\n

(2)\u3000If you leave Japan without submitting the \u201cDeclaration Naming a Person to Administer the Taxpayer\u2019s Tax Affairs for Income Tax and Consumption Tax<\/a>\u201d, you must file the tax return and pay the tax before departure.<\/p>\n

Note. The tax office where you must file your return is not determined based on the address of your tax agent but on your place for tax payment (See the \u201cINCOME TAX AND SPECIAL INCOME TAX FOR RECONSTRUCTION GUIDE FOR ALIENS<\/a>\u201d for the place for tax payment.).<\/p>\n

\u4e0a\u8a18\u56fd\u7a0e\u5e81HP\u3088\u308a\u5f15\u7528<\/p>\n","protected":false},"excerpt":{"rendered":"

When you leave Japan In the case where you will leave Japan and lose your domicile and residence for tax purpo… Read more ><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_jetpack_memberships_contains_paid_content":false},"categories":[6],"tags":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"http:\/\/tsujitax.com\/accounting\/wp-json\/wp\/v2\/posts\/150"}],"collection":[{"href":"http:\/\/tsujitax.com\/accounting\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/tsujitax.com\/accounting\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/tsujitax.com\/accounting\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/tsujitax.com\/accounting\/wp-json\/wp\/v2\/comments?post=150"}],"version-history":[{"count":1,"href":"http:\/\/tsujitax.com\/accounting\/wp-json\/wp\/v2\/posts\/150\/revisions"}],"predecessor-version":[{"id":151,"href":"http:\/\/tsujitax.com\/accounting\/wp-json\/wp\/v2\/posts\/150\/revisions\/151"}],"wp:attachment":[{"href":"http:\/\/tsujitax.com\/accounting\/wp-json\/wp\/v2\/media?parent=150"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/tsujitax.com\/accounting\/wp-json\/wp\/v2\/categories?post=150"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/tsujitax.com\/accounting\/wp-json\/wp\/v2\/tags?post=150"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}