Japan’s tax system applies to all residents — including foreigners. Whether you need to file a tax return (kakutei shinkoku, 確定申告) depends on your employment situation. Here’s how it works.
Do You Need to File a Tax Return?
You DON’T need to file if:
- You have one employer who withholds tax for you (gensen chōshū)
- Your annual income from that employer is ¥20 million or less
- You have no other significant income
Your employer handles the year-end adjustment (nenmatsu chōsei) and files on your behalf.
You DO need to file if:
- You’re self-employed or freelance
- You have income from two or more employers
- You have side income over ¥200,000/year
- You want to claim deductions (medical expenses, furusato nozei with 6+ municipalities, home loan deduction)
- You left Japan mid-year
- Your employment was terminated during the year
Key Dates
| Deadline | What |
|---|---|
| January 1 – December 31 | Tax year |
| February 16 – March 15 | Filing window for the previous year’s taxes |
| March 15 | Payment deadline (or set up bank auto-pay) |
Filing late incurs penalties. If you miss the window, file as soon as possible — the penalty for late filing is much smaller than for not filing.
How to File
Option 1: e-Tax (Online) — Recommended
Japan’s e-Tax system at etax.nta.go.jp allows online filing.
You need:
- My Number Card + card reader, OR
- ID and password issued at your tax office
The site has some English guidance, but most of the filing process is in Japanese. Use Google Translate’s camera mode or get help from your tax office.
Option 2: At the Tax Office (税務署)
Bring all your documents to your local tax office (zeimusho). Staff will help you fill out the forms. During February–March, many tax offices have extended hours and help desks.
Find your nearest tax office: nta.go.jp/about/organization/index.htm
Option 3: Via an Accountant (税理士)
For complex situations (business income, multiple income sources, overseas assets), hiring a tax accountant (zeirishi) is worth it. Costs ¥30,000–¥100,000+ depending on complexity.
Documents to Prepare
| Document | Notes |
|---|---|
| 源泉徴収票 (Gensen chōshū-hyō) | Year-end tax statement from employer — issued January |
| My Number | Required on all tax filings |
| Bank account details | For tax refund direct deposit |
| Medical receipts | If claiming medical expense deduction |
| Furusato nozei receipts | If claiming hometown tax donations |
| Life insurance certificates | If claiming deductions |
Residence Tax (住民税)
Separate from income tax, residence tax is paid to your municipality.
- Calculated based on previous year’s income
- Bill arrives June of the following year
- Pay in 4 installments (June, August, October, January) OR set up automatic bank transfer
Important: When you first arrive in Japan, you pay zero residence tax in your first full year (since you had no prior-year Japan income). It kicks in from your second year. This is why some people feel a sudden financial hit in their second year — budget for it.
Tax for Employees: Year-End Adjustment
If you’re a salaried employee at a single company, your employer will ask you to fill in an adjustment form (nenmatsu chōsei) in November/December. This covers:
- Life insurance deductions
- Spouse/dependent deductions
- Housing loan deduction (first year requires your own filing)
Most employees don’t need to file separately if they complete this form.
Overseas Income
Japan taxes worldwide income for residents who have been in Japan for more than 5 years. If you have income from overseas (rent, investments, foreign employment), you may need to declare it.
For newer residents (under 5 years in Japan), only Japan-sourced income is typically taxed. Consult a tax accountant if you have significant overseas income.
Tax Refunds
If you overpaid, you’ll receive a refund (kanpu) to your bank account — usually within 3–4 weeks of filing. Make sure to register your bank account number when filing.
Useful Resources
- NTA (National Tax Agency): nta.go.jp — official guidance in some English
- NTA Consultation: 0570-00-5901 (Weekdays 8:30am–5pm)
- Tokyo Tax Consultation in English: Some tax offices in Tokyo offer limited English consultation during filing season
Bottom Line
Salaried employees with one employer usually don’t need to file — your company handles it. Freelancers, side-income earners, and those with multiple employers must file by March 15. Get your My Number card ready and collect your 源泉徴収票 from your employer in January.