departure tax
A tax levied on individuals when they leave a country, typically collected at airports or borders.
日本では2019年から出国税が導入された。
A departure tax was introduced in Japan in 2019.
expatriation tax; exit tax
A tax imposed on individuals who renounce their citizenship or long-term residency, often on unrealized capital gains. Less common than the departure tax sense.
富裕層の国外転出に際して、出国税が課されることがある。
An exit tax may be imposed when wealthy individuals move abroad.
Compound of 出国 (departure from a country) and 税 (tax).