Filing Your Tax Return (確定申告) in Japan: Complete Guide for Foreign Residents
For many foreign residents in Japan, the tax system can feel confusing — especially if your home country has a very different approach. This guide explains who needs to file a tax return (確定申告, kakutei shinkoku), when and how to do it, and what deductions you may be able to claim.
Do You Need to File a Tax Return?
You Probably Do NOT Need to File If:
- You have one employer that performs year-end adjustment (年末調整)
- Your total salary is under ¥20,000,000
- You have no significant other income
You Likely NEED to File If:
- You had two or more employers during the tax year
- You are leaving Japan permanently (must file before departure)
- Your medical expenses exceeded ¥100,000 (to claim the deduction)
- You made ふるさと納税 (hometown tax) donations to more than 5 municipalities, or didn't use the one-stop exception
- You are self-employed or freelance
- You have side income exceeding ¥200,000
- Your employer did not perform year-end adjustment
- You want to claim deductions not covered by year-end adjustment (e.g., first-year mortgage deduction)
Year-End Adjustment vs. Tax Return
| Feature | Year-End Adjustment (年末調整) | Tax Return (確定申告) |
|---|---|---|
| Who does it | Your employer | You (individual) |
| When | November–December | February 16 – March 15 |
| Covers | Salary from one employer, basic deductions | All income sources, all deductions |
| Medical expenses | Not included | Can be claimed |
| Hometown tax (5+ municipalities) | Not included | Can be claimed |
| Multiple employers | Only one employer | Required to consolidate |
Key Dates and Deadlines
| Period | Details |
|---|---|
| Tax year | January 1 – December 31 |
| Filing period | February 16 – March 15 of the following year |
| Refund claims | Can be filed from January 1 (no need to wait until Feb 16) |
| Leaving Japan | Must file before departure or appoint a tax representative (納税管理人) |
How to File
Option 1: eTax (Online Filing)
The National Tax Agency's eTax system allows online filing. You can access it at e-tax.nta.go.jp.
Requirements:
- My Number Card + compatible card reader, OR
- My Number Card + smartphone with NFC capability, OR
- ID and password (obtained by visiting a tax office in person once)
The interface is primarily in Japanese. The "確定申告書等作成コーナー" (Tax Return Preparation Corner) walks you through the process step by step.
Option 2: In-Person at the Tax Office
Visit your local tax office (税務署) during the filing period. Bring all documents. Staff can help you complete the forms. Wait times are long during peak periods (early to mid-March), so plan accordingly.
Find your tax office: NTA Tax Office Finder
Option 3: Mail
You can also mail completed forms to your tax office. This is less common but an option if you cannot visit in person.
Documents You Will Need
- 源泉徴収票 (Withholding tax slip): Issued by your employer(s) in January
- My Number Card or notification card + photo ID
- Bank account details for refund deposit
- Receipts for medical expenses, donations, etc.
- Deduction certificates for insurance, pension, etc.
- Previous year's tax return (if available, for reference)
Common Deductions for Foreign Residents
| Deduction | Amount / Details | Notes |
|---|---|---|
| Basic deduction (基礎控除) | Up to ¥480,000 | Automatic for income under ¥25M |
| Social insurance (社会保険料控除) | Full amount paid | Health insurance, pension, employment insurance |
| Dependent deduction (扶養控除) | ¥380,000–¥630,000 per dependent | Overseas dependents require proof of remittance (since 2023 reform) |
| Medical expense deduction (医療費控除) | Amount exceeding ¥100,000 | Keep all receipts; covers dental, prescriptions, etc. |
| Life insurance deduction (生命保険料控除) | Up to ¥120,000 | Requires certificate from insurer |
| Hometown tax (ふるさと納税) | Donation amount minus ¥2,000 | Must file if 6+ municipalities or no one-stop exception |
| Spouse deduction (配偶者控除) | Up to ¥380,000 | Spouse income must be under ¥480,000/year |
Special Section: ALTs and English Teachers
Common Situations for ALTs/English Teachers
JET Programme ALTs: Your employer (the contracting organization or BOE) typically handles year-end adjustment. You usually do not need to file unless you have other income or want to claim additional deductions.
Dispatch ALTs (派遣): If you work through a dispatch company, they should perform year-end adjustment. However, if you changed companies mid-year, you may need to file yourself.
Private eikaiwa teachers with multiple schools: If you have income from multiple schools, you likely need to file a tax return to consolidate your income.
Freelance / Private lessons: If you earn income from private tutoring, this is considered miscellaneous income (雑所得) or business income (事業所得) and must be reported if it exceeds ¥200,000.
Leaving Japan mid-year: If you leave Japan before December, your employer cannot do year-end adjustment. You must file a tax return before departure (or appoint a 納税管理人). In many cases, you may be entitled to a refund.
Leaving Japan: Special Tax Procedures
If you are leaving Japan permanently:
- File your tax return before departure, covering income from January 1 to your departure date.
- Alternatively, appoint a 税 representative (納税管理人) who will file on your behalf after you leave.
- Submit the 納税管理人届出書 (Tax Representative Notification) to your tax office before departure.
Filing Step by Step
Step 1: Collect your 源泉徴収票 from all employers (usually available in January).
Step 2: Gather receipts and certificates for deductions you want to claim.
Step 3: Go to the NTA Online Preparation Corner or visit your local tax office.
Step 4: Enter your income information from the 源泉徴収票.
Step 5: Enter your deductions (medical expenses, insurance, dependents, etc.).
Step 6: Review the calculated tax. If you overpaid, you will receive a refund.
Step 7: Submit electronically via eTax, or print and submit at the tax office / by mail.
Frequently Asked Questions
Do I need to file a tax return in Japan?
If your employer does year-end adjustment and you have no other income, you generally do not need to file. You likely need to file if you have multiple employers, leave Japan mid-year, want to claim medical expense deductions, or made hometown tax donations without the one-stop exception.
When is the tax filing period?
February 16 to March 15, for income earned in the previous calendar year. If you are claiming a refund only, you can file from January 1.
Can I file my tax return in English?
The eTax system and most forms are primarily in Japanese. Some tax offices in areas with large foreign populations offer multilingual support. Consider consulting a bilingual tax accountant (税理士).
What deductions can foreign residents claim?
Basic deductions, dependent deductions (including overseas family with restrictions), medical expense deductions, social insurance deductions, life insurance deductions, and ふるさと納税 hometown tax donations.
Useful Resources
- National Tax Agency (English)
- eTax Online System
- Tax Return Preparation Corner
- Find Your Local Tax Office
※ The information on this site is for reference only. Please confirm details at your local government office.
