Japan Resident Tax Timeline & Remaining Balance
Use your notice to see what remains unpaid, and keep each tax year separate. Supported tax years: 2025–2027. No income-based estimate.
This tool provides general, rule-based reference calculations and a timeline using your inputs. It does not provide legal or tax advice, individual tax consultations, or determinations of tax liability or exemption. It does not prepare or submit tax returns or notification forms. Check your latest official notice and municipal guidance for your actual tax amount and due dates.
This tool provides general, rule-based reference calculations and a timeline using your inputs. It does not provide legal or tax advice, individual tax consultations, or determinations of tax liability or exemption. It does not prepare or submit tax returns or notification forms. Check your latest official notice and municipal guidance for your actual tax amount and due dates.
Rules and checks
- Tax year Y normally uses income from January–December of Y−1 and the address on January 1 of Y. Nationality alone does not provide exemption; an address alone does not establish a tax amount. Official source 1 ↗ Official source 2 ↗ Official source 3 ↗ Official source 4 ↗
- Moving out of Japan after January 1 does not reduce an already assessed annual tax by months. A flight on January 1, an arrival date or a temporary trip does not determine whether you had a Japanese address. Official source 1 ↗ Official source 2 ↗
- For departure with an unpaid notice, ask about full payment before departure or a tax representative. If departing before the new notice, ask about a representative and whether prepayment is available. Shinjuku’s prepayment procedure is not a nationwide guarantee. Official source 1 ↗
- A resident-tax representative handles notices and payment under municipal rules. Confirm permitted location, approval and notification with your municipality; an income-tax representative filing at the tax office does not replace this procedure. Official source 1 ↗ Official source 2 ↗
- After salary collection ends, remaining ordinary instalments may apply, or collection may be immediate if none remain. Do not invent four new instalments; copy the notified dates. This tool does not calculate a municipal holiday-adjusted calendar. Official source 1 ↗ Official source 2 ↗
Sources
- Local Tax Act Article 294: address ↗
- Local Tax Act Article 318: January 1 ↗
- Local Tax Act Article 313: previous-year income ↗
- Local Tax Act Article 320: ordinary collection ↗
- Local Tax Act Article 321-5: salary collection / retirement ↗
- Local Tax Act Article 321-7: collection changes ↗
- Local Tax Act Article 300: tax representatives ↗
- Shinjuku City: resident tax and departure ↗
- Osaka City: leaving employment / transfers (Japanese) ↗
- Takatsuki City: overseas departure and address (Japanese) ↗
- Osaka City: tax representative notification (Japanese) ↗
- Ministry of Internal Affairs: resident tax for foreign residents ↗
- Shinjuku City: resident tax payment guidance (Japanese) ↗
Last checked: 2026-11-01