When you leave Japan
Before leaving Japan, you should either file a tax return at the tax office with jurisdiction where you live and appoint a representative to collect your tax refund, or appoint a tax payment manager who will file your tax return, collect your refund, and complete any other tasks necessary. You can appoint a tax payment manager by notifying the tax office, taking with you a letter of authorization from the person you are appointing, stamped with their personal seal.