Quick Answer
Most employees in Japan have their taxes settled through 年末調整 (year-end adjustment) done by their employer in December. However, you are generally expected to file your own 確定申告 (individual tax return) if: your employer did not complete year-end adjustment, you had multiple employers, you want to claim medical expense deductions, or your annual salary exceeds ¥20 million. Filing is done online via eTax or at your local tax office between February 16 and March 15.
Legal Notice
This article provides general information only and does not constitute tax advice. Tax rules change annually. For your specific situation, consult a licensed tax accountant (税理士 / zeirishi) or your local tax office.
年末調整 vs 確定申告: Which Do You Need?
| Aspect | 年末調整 (Year-End Adjustment) | 確定申告 (Individual Tax Return) |
|---|---|---|
| Who does it | Your employer | You (the individual) |
| When | November-December | Feb 16 – Mar 15 (following year) |
| Where | At your workplace | Tax office, eTax online, or by mail |
| Covers | Standard deductions, insurance premiums, dependents | All income sources, medical expenses, donations, foreign tax credits |
When You typically need to File 確定申告
- Year-end adjustment not done — you left your job mid-year, or your employer did not perform it
- Multiple employers — you had two or more jobs simultaneously during the tax year
- Side income over ¥200,000 — freelance work, rental income, stock gains, etc.
- Annual salary over ¥20 million
- Leaving Japan permanently — you are generally expected to file before departing
- First year in Japan — if you arrived mid-year and your employer did not do year-end adjustment
When You SHOULD File (to Get Money Back)
Even if not required, you may get a refund by filing:
- Medical expenses over ¥100,000 — claim 医療費控除 (medical expense deduction)
- Hometown tax (ふるさと納税) — if you donated to more than 5 municipalities
- Housing loan deduction — first year requires 確定申告 (subsequent years via 年末調整)
- Foreign tax credit — if you paid taxes on overseas income
Step-by-Step eTax Filing Guide
www.keisan.nta.go.jp (available in English, Chinese, Portuguese, Spanish, Vietnamese, Filipino, and Nepali)Special Section: ALTs & English Teachers
Common situations for ALTs (Assistant Language Teachers) and English teachers:
| Situation | Do You Need to File? |
|---|---|
| JET Programme (single employer, year-end adjustment done) | No — unless claiming extra deductions |
| Dispatch ALT (employer does year-end adjustment) | No — unless you have side income |
| Private lessons on the side (over ¥200,000/year) | Yes — typically need to file 確定申告 |
| Left mid-contract (no year-end adjustment) | Yes — likely due a refund |
| Multiple part-time teaching jobs | Yes — typically need to combine all income |
Tip: If you left Japan mid-year without filing, you may be owed a refund. You can appoint a tax representative (納税管理人) to file on your behalf after departure.
Key Deadlines
| Event | Deadline |
|---|---|
| 年末調整 forms submitted to employer | Late November (employer's deadline) |
| 確定申告 filing period | February 16 – March 15 |
| Refund-only filing (還付申告) | From January 1 (up to 5 years retroactive) |
| Resident tax notice arrives | June (based on previous year's income) |
Frequently Asked Questions
Q: Is eTax available in English?
A: The NTA's online filing system at keisan.nta.go.jp has multilingual support including English. Some sections may still be in Japanese, but the input forms and instructions are largely translated.
Q: What is a 源泉徴収票 and where do I get it?
A: A 源泉徴収票 (withholding tax slip) is a summary of your annual income and taxes withheld. Your employer typically need to issue it by January 31 of the following year. If they have not, request it — you need it for 確定申告.
Q: Can I file 確定申告 at the tax office in person?
A: Yes. Tax offices open special filing counters from mid-February to mid-March. Staff can help you fill out forms. Bring your My Number card, 源泉徴収票, and any deduction receipts. Expect long waits during peak periods.
Need help with your tax return?
A licensed tax accountant (税理士) can help you identify deductions and file your return correctly. Many offer English-language services.
Disclaimer
※ This article provides general information only and does not constitute tax advice. Tax rules change annually. Please verify current regulations at your local tax office or consult a licensed tax accountant (税理士).
Last updated: April 2026.
