If you work and earn income in Japan, Japan’s income tax rules apply to you, whatever your nationality. Most company employees don’t need to do anything themselves, because their company calculates their tax through “year-end adjustment.” But if you have a side job, work for two or more companies, are a freelancer, or leave Japan during the year, you may need to file a tax return (kakutei shinkoku) yourself.
Even if you don’t have to file, filing a tax return (a refund return) can get you back tax you overpaid, for example in a year when you paid a lot of medical expenses.
In this guide, we cover how to tell whether you need to file, how to file, and what to do when you leave Japan, based on official information from the National Tax Agency and other sources.
This article provides general information based on official sources as of October 2026. Your tax depends on your income and family situation. For your own case, check with the tax office or a tax accountant.
1. What Is a Tax Return (Kakutei Shinkoku)?
A tax return is the process of calculating your income for the year (January 1 to December 31) and the income tax on it yourself, and reporting it to the tax office. The filing period is basically February 16 to March 15 of the following year. The deadline for filing and paying is basically March 15 of the following year. If March 15 falls on a Saturday, Sunday, national holiday or similar, the deadline moves to the next day that isn’t a holiday. Check the exact dates each year on the National Tax Agency’s tax return special page.
For company employees, the company takes income tax out of each month’s salary (withholding) and recalculates the tax for the whole year at the end of the year (year-end adjustment). That’s why many employees finish their tax procedures without filing a tax return.
You can create a tax return on the National Tax Agency’s “Tax Return Preparation Corner” website by entering amounts as guided on screen. You can then send the data by e-Tax (electronic filing), or print it and submit it to the tax office by mail or similar.
(Reference: NTA No.2020 / NTA No.2024 / e-Gov "Act on General Rules for National Taxes" Article 10 / NTA "Tax Return Special Page" (Japanese))
2. Do You Need to File a Tax Return?
| Your situation | Do you need to file? |
|---|---|
| You get a salary from one company and have no other income (or 200,000 yen or less) | Basically no (year-end adjustment takes care of it) |
| You get a salary from one company and your side income is over 200,000 yen | Yes |
| You get a salary from two or more places | It depends (explained below) |
| Your annual salary is over 20 million yen | Yes |
| You’re a freelancer or sole proprietor | Basically yes |
| You want a deduction such as the medical expense deduction, or you left your job during the year | Not required, but filing may get you a refund (refund return) |
| You leave Japan during the year | It depends (explained in Section 8) |
Employees who still need to file
If any of the following applies to you, you need to file a tax return even as an employee.
The National Tax Agency says that salaried workers in the following situations must file a tax return (except people who would get a refund by filing):
- Your annual salary income is over 20 million yen
- You get a salary from one place, all of it is subject to withholding, and your total income other than salary and retirement income (such as a side job) is over 200,000 yen
- You get a salary from two or more places, all of it is subject to withholding, and the total of the salary that wasn’t covered by year-end adjustment and your income other than salary and retirement income is over 200,000 yen. However, you don’t need to file if your total salary minus some deductions is 1.5 million yen or less and your other income is 200,000 yen or less
- You get a salary from someone who doesn’t withhold income tax (such as a company overseas)
“Income” here means revenue minus expenses and similar. Note that it’s not the same as your side-job sales.
Freelancers and sole proprietors
Freelancers and sole proprietors basically need to file a tax return.
The National Tax Agency says that people whose total income for the year is more than their total income deductions, with income tax due on the difference, need to file a tax return. Without a company’s year-end adjustment, freelancers check for themselves whether their income meets this condition and file.
For freelance taxes and registering your business, see Freelance Visa in Japan? Statuses, Setup, Taxes, Invoices.
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(Reference: NTA No.1900 / NTA No.2020 / NTA No.2030 (Japanese))
3. Residents and Non-Residents
For income tax, people in Japan are divided into “residents” and “non-residents,” which decides which income is taxed.
A resident is someone who has an address in Japan, or who has lived in Japan (had a residence) continuously for one year or more. An “address” means the center of your life, judged from things like where you live, where you work, where your assets are, and where your family lives.
| Category | Who | Taxed income |
|---|---|---|
| Resident other than non-permanent resident | Residents who aren’t non-permanent residents | All income earned in Japan and abroad |
| Non-permanent resident | Residents who don’t have Japanese nationality and have lived in Japan for a total of 5 years or less in the past 10 years | Income other than foreign income, plus foreign income paid in Japan or sent to Japan |
| Non-resident | Anyone who isn’t a resident | Only income earned in Japan |
Most people who have lived in Japan for a long time are “residents other than non-permanent residents.” In that case, you also need to report income earned abroad, such as in your home country. If you also pay a tax similar to income tax abroad, you may be able to subtract it from your Japanese income tax through the “foreign tax credit,” so consult the tax office.
The answer can change depending on how long you’ve lived here and where the center of your life is. If you’re not sure which category you’re in, check with the tax office.
(Reference: NTA No.2010 / NTA No.2012 / NTA No.1240 (Japanese))
4. Key Deductions
A “deduction” is an amount you can subtract from your income when calculating tax. The more deductions you have, the less tax you pay.
Basic deduction
The basic deduction is available to anyone whose income is below a set amount. For 2026 (Reiwa 8), it’s 1.04 million yen if your total income is 4.89 million yen or less, 670,000 yen if it’s over 4.89 million yen and up to 6.55 million yen, and 620,000 yen if it’s over 6.55 million yen and up to 23.5 million yen. If your total income is over 23.5 million yen, the deduction gradually decreases, and it’s 0 yen over 25 million yen. However, for people who aren’t residents (non-residents), the basic deduction is up to 620,000 yen from 2026.
Social insurance and life insurance premium deductions
Health insurance and pension premiums you paid for yourself or your family count toward the social insurance premium deduction. If you pay life insurance premiums, you may get the life insurance premium deduction. For employees, these deductions are often already included in year-end adjustment, so check your withholding slip (gensen choshuhyo).
Medical expense deduction
This deduction is for years when you paid a lot of medical expenses for yourself or family members who live on the same household budget as you. The deduction is calculated as follows (up to 2 million yen):
(Medical expenses paid in the year − amounts covered by insurance and similar) − 100,000 yen
If your total income, etc. (your total income for the year) is less than 2 million yen, subtract 5% of it instead of 100,000 yen. To get the medical expense deduction, make a “statement of medical expenses” from your receipts and attach it to your tax return.
Dependent deduction for family living abroad
If you send money to support parents, children, or other relatives living in your home country, you may be able to get the dependent deduction and similar deductions if you meet the conditions. This deduction is often used by people who aren’t Japanese nationals, so note the following:
- To get the deduction, you need to attach to your tax return, or show when filing, “relationship documents” proving the person is your relative and “remittance documents” proving you sent money for living expenses and similar
- From 2023, family members living abroad aged 30 to 69 basically don’t qualify as dependents. However, they do qualify if they lived in Japan and left to study at a school abroad, have a disability, or received 380,000 yen or more from you for living or education expenses that year. In these cases, you also need documents such as a copy of the student visa or residence card issued by the country where they study, or proof that you sent 380,000 yen or more
Documents written in a foreign language also need a Japanese translation. You don’t need to submit again any documents you already gave your company for year-end adjustment. Check the National Tax Agency’s Q&A for which documents you need.
Donation deduction (furusato nozei)
If you made donations through furusato nozei or to certain designated organizations, you can get the donation deduction. Even if you applied for the furusato nozei One-Stop Exception, filing a tax return means the exception no longer applies, so include the donation deduction in your tax return.
For how furusato nozei works and how to apply, see Furusato Nozei in Japan: How It Works and How to Apply.
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(Reference: NTA No.1199 / NTA No.1120 / NTA No.1180 / NTA "Q&A on deductions for relatives living abroad" (PDF) / NTA No.1155 / NTA No.1130 / NTA No.1140 / NTA No.1150 (Japanese))
5. Documents You Need
What you need depends on your situation. The main items are:
| Document | When you need it |
|---|---|
| Withholding slip (gensen choshuhyo) | If you get a salary from a company. You receive it from your company around January |
| My Number Card | To confirm your identity and My Number. Also used when filing by e-Tax |
| Statement of medical expenses (made from your receipts) | If you claim the medical expense deduction |
| Insurance premium deduction certificates | If you claim the life insurance premium deduction or similar (sent by your insurance company) |
| Donation receipts | If you claim the donation deduction, such as for furusato nozei |
| Relationship and remittance documents | If you claim the dependent deduction for family living abroad |
| Books and records of sales and expenses | Freelancers and sole proprietors |
| Bank account details | If you’ll get a refund (the account for the refund) |
| Confirmation of residence status (NTA form) | If you were a “non-permanent resident” for some of the year (see Section 3) |
If you’ve lost your withholding slip, ask your company whether it can issue it again.
(Reference: NTA "Q&A on deductions for relatives living abroad" (PDF) / NTA No.1120 / NTA "List of tax return forms" (Japanese))
6. How to File
There are three main ways to submit your tax return.
e-Tax (send it from your smartphone or computer)
Create your tax return on the “Tax Return Preparation Corner” and send it directly by e-Tax. With a smartphone and a My Number Card, you can file from home. Your My Number Card is used to confirm your identity, so you need the PINs you set when you got the card.
The “ID and password method” for people without a My Number Card (where the tax office gives you an ID and password) stopped issuing new IDs on October 1, 2025. If you already have an ID and password, you can use them up to the 2026 tax return (filed in 2027). They’re scheduled to stop working from the 2027 tax return.
For how to get a My Number Card, see How to Get a My Number Card in Japan: Apply, Pick Up, Renew.
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Print and mail it
Print the tax return you created on the Preparation Corner and mail it to the tax office for where you live.
Bring it to the tax office
You can also bring your tax return to the tax office. Tax offices can get crowded during the filing period.
If you’re not confident in Japanese
The National Tax Agency publishes simple input manuals for the Tax Return Preparation Corner for international residents, in English, Chinese, Vietnamese, and other languages. The screens are in Japanese, so following the manual makes it easier to enter your information.
(Reference: NTA "2025 Tax Return Special Page" / NTA "Suspension of new ID and password issuance" (PDF) / e-Tax "ID and password method" / NTA "Input manuals for international residents" / NTA No.2020 (Japanese))
7. Getting Tax Back with a Refund Return
If the income tax taken out of your salary was more than the tax you actually owe, filing a tax return gets the overpaid amount back. This is called a “refund return.”
The National Tax Agency lists examples of when salaried workers can file a refund return, such as:
- You left your job during the year, didn’t get year-end adjustment, and overpaid tax
- You bought a home that meets set conditions and have a mortgage (mortgage tax deduction)
- You claim deductions such as the medical expense deduction
You can file a refund return for 5 years from January 1 of the year after the tax year, regardless of the filing period. For example, you can file a refund return for 2025 until December 31, 2030.
However, if no income tax was withheld (for example, the withholding tax amount on your withholding slip is 0 yen), you won’t get any tax back even if you file.
You also need to file a tax return for the first year of the mortgage tax deduction. For more, along with how to buy a home, see Mortgage in Japan Without Permanent Residency: Buying a Home.
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(Reference: NTA No.2030 / NTA No.1211-1 (Japanese))
8. When You Leave Japan
If you need to file a tax return and leave Japan without appointing a tax agent, you must finish filing and paying by the day you leave.
A tax agent (nozei kanrinin) files your tax return, receives documents from the tax office, pays your tax and receives refunds on your behalf while you’re not in Japan. If you appoint a tax agent and notify the tax office before you leave, you can file by the normal deadline (March 15 of the following year).
The Tokyo Regional Taxation Bureau describes the following flow for employees planning to leave Japan:
- If you get a salary from only one place, all of it is subject to withholding, and your income up to departure is 20 million yen or less, you basically don’t need to do anything (your company does year-end adjustment when you leave)
- Otherwise, if you can finish filing and paying before you leave, do so before departure
- If you’ll have income taxed in Japan after you leave (such as rent from property in Japan), or you can’t finish the procedures before you leave, you need to notify the tax office of a tax agent
However, if you want the medical expense deduction or mortgage tax deduction, you need to file a tax return or notify the tax office of a tax agent. You also need to take steps if you leave on or after July 1 and are already required to pay estimated tax (paying part of your income tax in advance).
If you submit your 2026 return for leaving Japan by November 30, 2026, you calculate the basic deduction with the previous amounts, not the new ones. From December 1, 2026, you can recalculate with the new amounts through a “request for correction” (a procedure to have your filed tax corrected).
If you receive the Employees’ Pension lump-sum withdrawal payment after leaving Japan, 20.42% income tax (including the special reconstruction income tax) is withheld. If you submit a “return for the optional taxation of retirement income” to the tax office from January 1 of the following year, you may get some or all of the withheld tax back. While you’re not in Japan, you can also have your tax agent submit it.
Resident tax follows different rules from income tax and is charged by the city where you live on January 1 of that year. Before you leave Japan, also check with your city office how to pay your resident tax.
(Reference: Tokyo Regional Taxation Bureau "For salaried workers planning to leave Japan" (PDF) / NTA No.1923 / NTA No.2665 / NTA No.1199 / NTA "Optional taxation of retirement income examples" (PDF) / MIC "Individual Resident Tax" (Japanese))
9. What Happens If You Don’t File?
If you don’t file a tax return, you may end up paying more tax, or run into trouble with your residence status procedures.
You may pay more tax
If you missed the deadline, file as soon as possible once you notice (a late return). If you file late, or the tax office determines your income, you may have to pay “penalty tax for no return” in addition to your tax. You also need to pay “delinquency tax” for the period until you pay.
It can affect visa renewal and permanent residency
Some residence statuses ask you to submit a resident tax (or non-taxation) certificate and a tax payment certificate (showing your income for a year and whether you paid your taxes) when you renew your period of stay. For Engineer/Specialist in Humanities/International Services (gijinkoku), for example, you submit these certificates at renewal if your employer is in category 3 or 4.
The Immigration Services Agency’s “Guidelines for Permission for Permanent Residence” also require you to have properly paid your taxes and similar. Even if everything is paid by the time you apply, payments not made by the original deadline are basically viewed negatively.
(Reference: NTA No.2024 / Immigration Services Agency "Engineer/Specialist in Humanities/International Services" / Immigration Services Agency "Guidelines for Permission for Permanent Residence" (Japanese))
10. How It Connects to Resident Tax
If you file a tax return, you don’t need to file a separate resident tax declaration. Your city calculates your resident tax based on your tax return.
On the other hand, even if you don’t file an income tax return, you may need to file a resident tax declaration. Guidance differs by city. For example, Hiroshima City says you need a resident tax declaration if your income other than salary was 200,000 yen or less and you didn’t file, or if you want deductions such as the medical expense deduction. Check your city’s website.
(Reference: Hiroshima City "Who needs to file a resident tax declaration?" (Japanese))
FAQ
Q: I’m a company employee. Do I need to file a tax return?
A: If you get a salary from one company and your other income is 200,000 yen or less, basically no. Your company’s year-end adjustment takes care of it. If your side income is over 200,000 yen or your salary is over 20 million yen, you need to file. If you get a salary from two or more places, you also need to file when the salary not covered by year-end adjustment plus your side income is over 200,000 yen. However, you don’t need to file if your total salary minus some deductions is 1.5 million yen or less and your other income is 200,000 yen or less.
Q: If my side income is 200,000 yen or less, do I need to do anything?
A: If your salary is 20 million yen or less, you get it from one company, and all of it is subject to withholding, you don’t need to file an income tax return. However, you may need to file a resident tax declaration, so check with your city office.
Q: If I send money to family in my home country, can I get the dependent deduction?
A: You can if you meet the conditions, but you need relationship documents and remittance documents. From 2023, family members living abroad aged 30 to 69 don’t qualify, except in cases such as leaving Japan to study at a school abroad, having a disability, or receiving 380,000 yen or more from you.
Q: How far back can I file a refund return?
A: For 5 years from January 1 of the year after the tax year. If you forgot to claim the medical expense deduction or similar in a past year, you can still file a refund return within this period.
Q: Can I file a tax return without a My Number Card?
A: Yes. You can print the return you made on the Preparation Corner and mail it, or bring it to the tax office. New IDs for the ID and password method, for people without a My Number Card, stopped being issued on October 1, 2025, and the method is scheduled to stop working from the 2027 tax return.
Q: What should I do when I leave Japan for good?
A: If you need to file a tax return, either appoint a tax agent and notify the tax office, or finish filing and paying by the day you leave. Many people who get a salary from only one company don’t need to do anything, because the company does year-end adjustment when they leave. However, you need to take steps if you want deductions such as the medical expense deduction, or if you’re required to pay estimated tax.
Key Takeaways
- ✅ If you get a salary from one company and your other income is 200,000 yen or less, you basically don’t need to file
- ✅ If your side income is over 200,000 yen or you’re a freelancer, you need to file. With salaries from two or more places, it depends on the conditions
- ✅ The filing period is basically February 16 to March 15. You can file by e-Tax with a smartphone and My Number Card
- ✅ The dependent deduction for family living abroad requires relationship and remittance documents. People aged 30 to 69 basically don’t qualify
- ✅ You can file a refund return going back 5 years
- ✅ When you leave Japan, appoint a tax agent or finish filing and paying before you leave
- ✅ Not filing can mean more tax and can affect visa renewal or permanent residency
Once you know whether you need to file and which deductions you can get, a tax return isn’t a difficult procedure. If anything is unclear, consult the tax office or a tax accountant early.
