Resident tax after leaving a job
And what to do before you leave Japan
Resident tax (juminzei) is paid to your city or ward. It is based on the previous year's income, so you keep paying it after you leave your job. This page explains how the rest of the tax is collected and what to do if you leave Japan.
Checked against official city pages in English in October 2026
Key points
- Charged by the city where you lived on January 1, based on last year's income
- Leave between January 1 and April 30: the rest is deducted from your last pay
- Leaving Japan: pay before you go, or appoint a tax agent who lives in Japan
This site is mainly in Japanese. English pages: Leaving a job in Japan (checklist) ・ Unemployment benefits calculator ・ How to quit a job ・ Immigration notification ・ Resident tax ・ Health insurance and pension ・ Lump-sum withdrawal calculator
How resident tax works
- You pay it to the city where you lived on January 1, based on your income in the previous year (Chuo City, Tokyo)
- Moving or leaving Japan after January 1 does not change that year's tax
- Two ways to pay: special collection (your employer deducts it from your salary) and ordinary collection (the city mails you payment slips, usually for four installments a year) (Toshima City)
When you leave your job
| When you leave | What happens to the rest of the tax |
|---|---|
| January 1 to April 30 | The rest is deducted in a lump sum from your last salary or severance pay (if they are large enough) |
| June 1 to December 31 | Deducted in a lump sum only if you ask your employer. Otherwise you pay the rest with payment slips (ordinary collection) |
As explained by Hiroshima City and Inagi City (in English).
Our resident tax page (in Japanese) shows how much you will pay after you leave and when.
If you leave Japan
- Pay all the remaining tax before you leave, or appoint a tax agent (nozei kanrinin) who lives in Japan and notify your city office
- If your employer keeps deducting the tax (for example, you are transferred abroad), you do not need a tax agent
FAQ
I left Japan in February. Do I still have to pay resident tax?
Yes. Resident tax is charged by the city where you lived on January 1, based on your income in the previous year. Moving or leaving Japan after January 1 does not cancel it. Pay before you leave, or appoint a tax agent who lives in Japan.
Why did I get a resident tax bill after I quit?
While you were employed, your employer deducted the tax from your salary. After you leave, any amount that can no longer be deducted switches to ordinary collection, and the city sends you payment slips.
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