Leaving a Job in November or December: Year-End Tax Adjustment in Japan
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Last Updated:
Category: Work Styles
Authors: Shusaku Yosa
Someone leaving in November generally does not receive year-end adjustment from the former employer. If they join another employer in the same year and remain employed at year-end, the new employer generally combines the former salary in the adjustment. Exceptions mean the departure month alone is insufficient.
This guide concerns 2026 salary income for Japanese tax residents. Start with the departure date, payment of salary due in December, and any re-employment before year-end.
Check the final salary and re-employment as well as departure
Situation | Direction to check |
|---|---|
Leave in November without re-employment that year | Generally no former-employer adjustment; check exceptions and tax filing |
Leave in November, join in December, remain at year-end | Generally adjustment by the new employer including former salary |
Leave after receiving salary due in December | May qualify for adjustment despite leaving during the year |
Leave in December before receiving that salary | December departure alone does not establish eligibility |
Conditions include submitting the relevant dependants declaration. Salary exceeding ¥20 million and certain other circumstances exclude adjustment. Becoming non-resident, for example on moving overseas, requires a separate check.
For example, leaving on November 30 and receiving final salary on December 25 does not qualify solely because a payment arrives in December. It differs from leaving after receiving salary due in December.
If salary due in December is received on December 25 and employment ends on December 31, ask the former payroll team about that exception. Distinguish the work period from the due date and actual payment date.
Exceptions for people leaving during the year
The NTA's 2026 guidance includes death, departure due to a significant physical or mental disability where re-employment that year is not expected, and departure after receiving salary due in December.
It also covers certain part-time workers and similar employees whose total salary received that year is no more than ¥1.36 million and who are not expected to receive salary from another employer later that year. This is a condition for adjustment on departure, not a universal threshold for tax dependants or social insurance.
Use the 2026 guidance and your salary expectations rather than carrying forward a previous year's figure.
Joining another employer: provide the withholding statement
The new employer needs to verify the former salary paid under the dependants declaration, withholding tax, and social insurance amounts from the withholding statement or other appropriate evidence. If it cannot verify them, adjustment cannot be performed and you settle through a tax return.
- Ask the former employer when and how the statement will be issued.
- Ask the new employer about incorporating former salary and its internal deadline.
- Provide the statement and required deduction forms and evidence.
- If late, establish whether the employer can still handle it or you need to file.
For someone leaving during the year, the salary withholding statement must be issued within one month after departure. Confirm your contact and delivery details. See the withholding statement guide for its fields and replacement procedures.
For example: “I leave on November 30 and start on December 1. I am awaiting my former employer's 2026 withholding statement. Please confirm the adjustment deadline and what happens if it arrives later.”
Without re-employment, separate refunds from filing obligations
Withholding is provisional, so leaving without adjustment may result in overpayment. Reconcile annual income and deductions, including eligible social insurance paid personally after leaving.
A refund is not guaranteed. With no tax withheld there is no refund of that tax, and other income may instead produce additional tax due.
A refund return by someone without a filing obligation can generally be submitted for five years from January 1 of the following year. For 2026, the basic window is January 1, 2027 through December 31, 2031. Do not apply that window to a mandatory return or a tax provision requiring filing by the statutory deadline.
Year-end adjustment concerns salary; it does not automatically settle retirement allowances or every other income source. See the side income and year-end adjustment guide if relevant.
A departure checklist
- Departure date and due and payment dates of final salary and bonuses.
- Any new employer, start date, and other salary that year.
- Which employer performs adjustment and which documents to supply.
- Expected withholding statement date and records of personally paid insurance.
- Storage of deduction certificates needed for your own return.
Income tax reconciliation is separate from resident tax, health insurance, and pension procedures after leaving. The departure documents guide and withholding tax overview can help coordinate documents with the next job's start date.
Sources: NTA: eligibility for 2026 adjustment / NTA: joining during the year / NTA: leaving without adjustment / NTA: refund returns / NTA: issuing withholding statements
