Tax steps for earning foreign income while studying in Japan (language school, 12 months)

Hello hello!

I'm moving to Tokyo in October 2025 to attend a language school for 12 months on a student visa. While in Japan, I'll continue working remotely part-time (~8h/week) for my current employer outside Japan (based in Austria).

I’m trying to make sure I fulfill my tax obligations in Japan correctly. Here’s the plan I’ve put together so far – can anyone confirm if this is accurate, or if I’m missing something?

My understanding of the steps:

  1. Enter Japan and provide a completed “Permission to Engage in Activity Other Than That Permitted Under the Status of Residence Previously Granted” form at the airport to be allowed to work part-time on a student visa.
  2. I should receive my MyNumber card shortly after arrival (directly at the airport?)
  3. Register my address at the city hall.
  4. Visit the local Immigration Office during my first week in Japan, as advised by the Immigration Services Agency, to confirm everything related to my work permission and visa conditions. (I have been informed by users on here that working for a foreign company while on a student visa might require additional paperwork, so I'll try to get that out of the way.)
  5. Submit the “Article 172 Declaration” (所得税法第172条届出書) at the local tax office (Zeimusho) to declare that I'm earning foreign income from a non-Japanese employer.
  6. Track my income and set aside money for tax, since nothing will be withheld automatically.
  7. File a Japanese tax return (確定申告) between mid-February and mid-March the following year, including the foreign income I earned while living in Japan.
  8. Provide any additional documentation the tax office might request (e.g., income proof, translations).

One thing I'm unsure about:

Since I’ll be staying from October 2025 to October 2026, I’ll be leaving Japan before the next tax filing season (Feb–Mar 2027).

  • Should I file my taxes before leaving the country, or is it possible to file from abroad?
  • If I need to file early or appoint a tax representative, what’s the usual procedure?

I understand Japan will tax my worldwide income if I'm considered a resident, which I assume I will be after staying for 12 months. I’ll handle double-taxation and treaty-related issues on the Austria side separately.

Any advice or corrections would be hugely appreciated. Thanks in advance!

by ObviousVegetable2951

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