Moving-in notification Requirement National
Required after residence is determined or on moving to a new address.
14 days (as of 2026-11-07)
Source: Immigration Services Agency of Japan — Guidebook, 7th edition (Immigration Services Agency) (checked 2026-11-07; Government or public body)
Change notifications Requirement National
Changes to accepting organisation, affiliation or spouse relationship generally need notice.
14 days (as of 2026-11-07)
Source: Immigration Services Agency of Japan — Guidebook, 7th edition (Immigration Services Agency) (checked 2026-11-07; Government or public body)
Carry your residence card Requirement National
People aged 16 and over must carry it at all times; cards are issued to residents staying over three months.
16 years of age and over (as of 2026-11-07)
Source: Immigration Services Agency — Living and Working Guidebook, chapter 1 Procedures for Entry/Residence (pp. 1-14) (checked 2026-11-07; Government or public body)
Lost residence card Requirement National
Apply for reissue within 14 days of discovering the loss.
14 days (as of 2026-11-07)
Source: Immigration Services Agency — Living and Working Guidebook, chapter 1 Procedures for Entry/Residence (pp. 1-14) (checked 2026-11-07; Government or public body)
Extending your stay Requirement National
Apply at a Regional Immigration Services Office before the stay expires; if the stay lapses without extension, status is revoked and the card is invalid.
Source: Immigration Services Agency — Living and Working Guidebook, chapter 1 Procedures for Entry/Residence (pp. 1-14) (checked 2026-11-07; Government or public body) · Immigration Services Agency — Living and Working Guidebook, chapter 2 Procedures at Municipal Offices (pp. 15-22) (checked 2026-11-07; Government or public body)
Moving address Requirement National
Moving between municipalities needs a moving-out notice before leaving and moving-in notice within 14 days; moves inside one municipality need a change notice within 14 days.
14 days (as of 2026-11-07)
Source: Immigration Services Agency — Living and Working Guidebook, chapter 2 Procedures at Municipal Offices (pp. 15-22) (checked 2026-11-07; Government or public body)
My Number notification Requirement National
After the moving-in notice the municipality notifies a 12-digit Individual Number with a My Number card application form.
Source: Immigration Services Agency — Living and Working Guidebook, chapter 2 Procedures at Municipal Offices (pp. 15-22) (checked 2026-11-07; Government or public body)
My Number card Requirement National
First application is free; used for ID, online tax filing and as a health insurance card; validity ends when the stay period ends and must be extended after stay renewal.
Source: Immigration Services Agency — Living and Working Guidebook, chapter 2 Procedures at Municipal Offices (pp. 15-22) (checked 2026-11-07; Government or public body)
Public pension Requirement National
Registered residents aged 20 to 59 are obliged to enrol in public pension; employees are enrolled via the employer, others at the municipal office.
Applies to: Registered residents aged 20 to 59
Source: Immigration Services Agency — Living and Working Guidebook, chapter 7 Pension and Welfare (pp. 74-88) (checked 2026-11-07; Government or public body)
Pension lump-sum withdrawal on leaving Requirement National
Non-Japanese leaving Japan with at least six months of contributions and under 10 years of qualifying periods may apply within 2 years of losing their registered address; calculated on up to 60 months.
2 years to apply (as of 2026-11-07)
Source: Immigration Services Agency — Living and Working Guidebook, chapter 7 Pension and Welfare (pp. 74-88) (checked 2026-11-07; Government or public body)
Tax residency Requirement National
A resident (domicile or over one year in Japan) is taxed on worldwide income; non-permanent residents and non-residents are taxed on narrower income as the chapter states; no brackets are given.
Source: Immigration Services Agency — Living and Working Guidebook, chapter 8 Taxes (pp. 94-103), Indonesian-language edition (checked 2026-11-07; Government or public body)
Tax return window Requirement National
Filing runs 16 February to 15 March of the following year for those who must file (for example salary plus other income over 200,000 yen); employees are normally adjusted at the year's last salary payment.
JPY 200,000 other income threshold (as of 2026-11-07)
Source: Immigration Services Agency — Living and Working Guidebook, chapter 8 Taxes (pp. 94-103), Indonesian-language edition (checked 2026-11-07; Government or public body)
Resident tax Requirement National
Local tax based on where you live on 1 January, collected from salary or by notice; leaving on or after 2 January still owes that year's tax.
Source: Immigration Services Agency — Living and Working Guidebook, chapter 8 Taxes (pp. 94-103), Indonesian-language edition (checked 2026-11-07; Government or public body)
Non-resident withholding rates Requirement National
Non-residents without a permanent establishment are withheld at a flat rate on most listed income types; the progressive rate table was not on the official pages checked.
20.42 percent withholding on most listed income (as of 2026-11-07)
Applies to: Non-residents for tax purposes
Source: National Tax Agency — Tax on the income of an individual (non-resident withholding) (checked 2026-11-07; Government or public body)
Income tax rates, tax year 2025 (residents) Requirement National
Progressive: 5% up to 1,949,000 yen taxable income; 10% from 1,950,000 (less 97,500 yen); 20% from 3,300,000 (less 427,500); 23% from 6,950,000 (less 636,000); 33% from 9,000,000 (less 1,536,000); 40% from 18,000,000 (less 2,796,000); 45% from 40,000,000 (less 4,796,000). Tax is the taxable income times the rate minus the stated amount.
45 percent top marginal rate at 40,000,000 yen taxable income (as of tax year 2025)
Applies to: Residents for income tax purposes
Source: National Tax Agency — Guide to income tax returns, tax year 2025 (English PDF) (checked 2026-11-07; Government or public body)
Special reconstruction income tax Requirement National
Added on top: 2.1% of the base income tax amount, for each year from 2013 through 2037.
2.1 percent of base income tax (as of tax year 2025)
Source: National Tax Agency — Guide to income tax returns, tax year 2025 (English PDF) (checked 2026-11-07; Government or public body)
- Resident tax rates: Not verified yet: not confirmed from an official source, which does not mean none exists.
- Expected My Number card timeline: Not verified yet: not confirmed from an official source, which does not mean none exists.