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Japan Exit Tax Calculator
Estimate your liability under Japan's Exit Tax (国外転出時課税制度), which deems certain securities sold at market value when a long-term resident leaves Japan with ¥100M+ in covered assets.
Inputs
Covered assets include listed/unlisted securities, anonymous partnership interests, and unsettled derivatives. Holders of Table 1 visas (Engineer / Specialist in Humanities / etc.) generally do not count those years toward the 5-year test.
Result
Exit tax applies
Filing required at departure
Income 15% + Reconstruction 0.315% on unrealized gain
| Unrealized gain | ¥70,000,000 |
| Taxable gain (deemed sale) | ¥70,000,000 |
| Income tax (15%) | ¥10,500,000 |
| Reconstruction surtax (2.1% of income tax) | ¥220,500 |
※ Article 60-2 of the Income Tax Act. Tax payment can be deferred for 5 years (extendable to 10) by appointing a tax representative (納税管理人) and providing collateral. Real estate is not in scope—only securities-type covered assets. Consult a tax professional before departure.
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計算式 / 根拠
- Both tests must be met: ¥100M+ covered assets AND >5 yrs resident in past 10 yrs
- Covered assets: securities, anonymous partnership interests, unsettled derivatives
- Real estate is NOT covered. Bank deposits, crypto NOT covered
- Tax = unrealized gain × 15% income tax + 2.1% reconstruction surtax (no resident tax)
- Deferral: up to 5 years (10 with extension) with collateral and tax representative
注釈
Statutory reference: Article 60-2 of the Income Tax Act and 60-3 (gift/inheritance counterpart). Table 1 visa years (e.g., Engineer/Humanities, Business Manager) generally do not count toward the residency threshold; Table 2 visas (Permanent Resident, Spouse of Japanese, Long-term Resident) do count.
最終更新: 2026-04-30
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