A. i) Give one month's notice You must give at least one month's notice to the landlord before you move. If you fail to give notice, you will have to pay an extra month's rent.

ii) Request to have your electricity, gas and water services cut off Please call the electricity and gas companies as well as the waterworks bureau 3 days prior to your move at the latest (the telephone numbers are indicated on bills and receipts). A person will come to check the meters on the day of your move at which time you should settle any outstanding bills.

iii) Telephone services If you have a telephone, you must call the telephone company and take the necessary steps to change your telephone number. If you do not know the telephone number of the telephone company, call 116 and tell them your new address. They will then give you number of the new telephone office that you need to contact.

iv) Room examination Before moving, be sure to check your room to make sure that you are not leaving any unneeded items behind. After you have moved out your things, you will need to have your landlord examine your room for damage. (If there is no damage, the landlord will refund your full deposit.) You will also need to return the original key you received when you leased the room to the landlord at that time.

v) Notify the change of address to the post office After you move, you will need to submit a notice of address change to the post office so that your mail can be forwarded to your new address. You can get a postcard for this purpose from a neighborhood post office. Fill it in and submit it at the post office counter. Your mail will be forwarded to your new address from your old address for a period of one year after your move.

i) There are two types of taxes applied to part-time work: National Tax and Local Tax. The tax deducted by your employer from your part-time work wages is the national tax known as the income tax. Your employer pays the collected tax to the state (tax office) on your behalf. The taxation rate differs depending on the total amount of your wages. Normally, 10% of the total income (for those residing in Japan over 1 year) is deducted as withholding tax. For those in Japan for less than 1 year or those who receive more than 1-million yen in a single payment, 20% is deducted as a withholding tax. The municipal office in your area of residency receives notice of the total amount of income tax paid by you, and they then send you a separate request for payment of the local tax.

ii) The final amount of national tax to be paid is determined according to the total amount of your earnings during a calendar year (January to December). Although an income tax is deducted from your wages every time you are paid, the final amount to be paid is determined according to your total wages for the calendar year. In order to determine the final amount, you must declare your income to the local taxation office between February 16 and March 15 of the following year. In doing so, you will declare whether the tax on your income after deducting expenses is greater than or less than the tax already collected as withholding tax. This is known as the declaration of your final income tax return. If you file a final income tax return, any tax paid in excess will be returned to you.

iii) File an income tax return at the tax office in your area of residency every year between February 16 and March 15 Your final income tax return is filed at the tax office that handles your area of residency. If you do not know where the tax office is, please inquire at the municipal office in your area. To file a return, go to the tax office to receive the final income tax return form, fill it in and submit it to the tax office. The tax office offers guidance to those who do not know how to fill out the form. Be sure to take the withholding tax statement (issued by your employer) to the tax office with you if you go there for consultation.