*Images used in this article are for illustration only. They may not be directly related to the content.

Japan Tax Filing for Foreign Residents: Your Kakutei Shinkoku Guide (2026)

Navigating Japan’s tax system can be a source of significant friction for foreign residents. The terminology, official documents, and online portals are primarily in Japanese, creating a formidable language barrier. Understanding your obligations, identifying eligible deductions, and completing the annual tax filing process – known as Kakutei Shinkoku (確定申告) – can feel overwhelming.

This comprehensive guide is designed to remove that friction. We’ll demystify the Japan tax filing process for the 2025 income year (filed in early 2026), providing practical, step-by-step instructions, essential Japanese phrases, and critical insights. Our goal is to equip you with the knowledge to file confidently, avoid common errors, and ensure you claim all the deductions you’re entitled to as a foreign resident in Japan.

The Challenge: Navigating Japan’s Tax System

For many foreign residents, the Japanese tax system, particularly the annual Kakutei Shinkoku, presents several obstacles. The primary hurdles include:

• Complex Terminology: Official documents and explanations are rich with specific tax-related Japanese terms that lack direct English equivalents.
• Language Barrier: The National Tax Agency (NTA) website, e-Tax portals, and even tax office staff primarily operate in Japanese, making direct assistance difficult.
• Identifying Deductions: Knowing what deductions you’re eligible for (like medical expenses, dependents, or donations) can significantly impact your tax liability or refund, but information is often not clearly presented in English.
• Process Uncertainty: The exact sequence of steps, required forms, and strict deadlines are often unclear, leading to anxiety about compliance.
• Fear of Errors: The concern of making mistakes that could result in penalties or missing out on potential refunds is a common stressor.
• Diverse Income Types: Understanding how different income sources – employment, freelance, rental, or overseas income – are taxed adds another layer of complexity.

This guide aims to cut through that complexity, offering clarity and actionable advice to help you successfully complete your Japan tax filing.

Do You Need to File Kakutei Shinkoku?

Not every foreign resident in Japan needs to file a Kakutei Shinkoku. For many salaried employees, your employer handles your taxes through a process called Year-End Adjustment (年末調整, Nenmatsu Chosei). However, certain situations mandate or benefit from filing a separate tax return:

• Multiple Employers: If you worked for more than one employer during the year and did not have a year-end adjustment with your secondary employer.
• High Annual Income: If your total annual income (salary + other sources) exceeds 20 million JPY.
• Other Income Sources: If you have income from sources other than employment (e.g., freelance work, rental income, cryptocurrency gains, overseas income) totaling over 200,000 JPY after deductions.
• Claiming Deductions: If you wish to claim deductions not covered by your employer’s year-end adjustment. Common examples include:
  • Significant medical expenses (Iryōhi Kōjo) exceeding 100,000 JPY or 5% of your total income.
  • Donations to qualifying organizations (寄付金控除, Kifukin Kōjo).
  • Mortgage interest deduction (住宅借入金等特別控除, Jūtaku Kariirekin-tō Tokubetsu Kōjo).
  • Specific deductions for dependents not reported by your employer.
• Tax Refund: If you overpaid tax due to a mid-year job change, leaving Japan, or if you believe you are entitled to a refund based on deductions or credits.

If any of these situations apply to you for income earned in 2025, you likely need to prepare for Japan tax filing.

Key Dates and Deadlines for 2026

Adhering to deadlines is critical to avoid penalties. Mark these dates on your calendar for income earned in the 2025 calendar year:

• General Filing Period: February 16, 2026 – March 15, 2026. This is the period to submit your tax return (Kakutei Shinkoku) and pay the first installment of any tax due.
• Direct Debit Application Deadline: If you plan to pay your taxes via direct debit (口座振替, Kōza Furikae), you must submit the application form by March 15, 2026.
• Direct Debit Withdrawal Dates:
  • First Installment: April 22, 2026
  • Second Installment (if applicable): May 31, 2026
• Tax Refund Filing: If you are filing solely to claim a tax refund, you can typically do so for up to five years after the original tax year. While the February 16 – March 15 window is standard, refund-only filings can often be submitted earlier or later.

🎯 Local Pro-Tip: The tax offices get extremely busy nearing the March 15 deadline. If you plan to file in person, aim to go earlier in the period or on a weekday morning to minimize wait times.

Essential Documents for Your Tax Return

Gathering your documents in advance streamlines the Japan tax filing process. Ensure you have the following:

1. My Number Card (マイナンバーカード) or My Number Notification Card + ID: This is crucial for identification and tax purposes. If you only have the notification card, you will need another form of ID (e.g., Residence Card, passport).
2. Residence Card (在留カード, Zairyu Card): Your primary ID as a foreign resident.
3. Withholding Slip (源泉徴収票, Gensen Choshu-hyo): Provided by your employer(s) by January 31st. This document summarizes your annual income, deductions already applied, and the amount of tax withheld. If you have multiple employers, collect one from each.
4. Bank Passbook or Account Details: Needed for direct debit application and to receive tax refunds.
5. Hanko (印鑑 / 判子, Personal Seal): If you use a hanko for your bank account, you will need to stamp official documents, particularly for direct debit applications.
6. Receipts/Certificates for Deductions:
   • Medical Expenses (医療費控除, Iryōhi Kōjo): All medical receipts for yourself and your dependents, transportation costs to hospitals, and relevant insurance reimbursements. Keep a detailed ledger if possible.
   • Social Insurance Premiums (社会保険料控除, Shakai Hokenryō Kōjo): Certificates for National Health Insurance (国民健康保険, Kokumin Kenkō Hoken), National Pension (国民年金, Kokumin Nenkin), or other social insurance payments not already deducted by your employer.
   • Life Insurance Premiums (生命保険料控除, Seimei Hokenryō Kōjo): Certificates from your life insurance provider.
   • Donation Receipts (寄付金控除, Kifukin Kōjo): Receipts from qualifying charitable organizations.
   • Overseas Dependent Documents: For dependents residing outside Japan, proof of their relationship, age, and overseas remittance records.
   • Other Certificates: Depending on your circumstances (e.g., small business expenses, earthquake insurance, political donations).

Start gathering these documents early in the new year. Missing paperwork is a common reason for filing delays.

Understanding Key Tax Deductions (控除)

Deductions (控除, Kōjo) reduce your taxable income, not the tax itself, which can lower your overall tax bill. As a foreign resident, understanding these is key to optimizing your Japan tax filing.

• Basic Deduction (基礎控除, Kiso Kōjo): A universal deduction available to all taxpayers. The amount typically depends on your total income. For most, it’s a fixed amount (e.g., 480,000 JPY for income up to 24 million JPY for the 2025 tax year).
• Employment Income Deduction (給与所得控除, Kyūyo Shotoku Kōjo): This deduction is specific to employment income and acts similarly to business expenses for self-employed individuals. Its value is calculated based on your employment income.
• Medical Expense Deduction (医療費控除, Iryōhi Kōjo): If you, your spouse, or your dependents incur medical expenses exceeding 100,000 JPY (or 5% of your total income, whichever is lower, up to a maximum of 2 million JPY) in a year, you can claim this. This includes medical treatment, medication, and even transportation to medical facilities.
• Dependent Deduction (扶養控除, Fuyō Kōjo): For qualifying family members (spouse, children, parents) you financially support. Specific rules apply regarding their age, income, and relationship to you. Special attention is needed for dependents living overseas; you’ll need proof of relationship and remittance records.
• Social Insurance Premiums Deduction (社会保険料控除, Shakai Hokenryō Kōjo): All amounts paid for social insurance (National Health Insurance, National Pension, Employees’ Pension, etc.) are fully deductible.
• Life Insurance Premiums Deduction (生命保険料控除, Seimei Hokenryō Kōjo): Premiums paid for life insurance, medical insurance, and personal pension insurance policies can be deducted up to certain limits.
• Donation Deduction (寄付金控除, Kifukin Kōjo): Donations to qualifying non-profit organizations or local governments (Furusato Nozei) are deductible.

Always keep meticulous records and receipts for any expenses you plan to deduct. If your employer handled your year-end adjustment, some of these may already be applied. Your Gensen Choshu-hyo will show what has been covered.

The Japan Tax Filing Process: Step-by-Step

There are generally three methods for submitting your Kakutei Shinkoku:

Method 1: Online via e-Tax

e-Tax is the NTA’s electronic filing system. While convenient, it has a steep learning curve, especially without English support.

1. Preparation: Gather all your documents.
2. Access: Go to the e-Tax portal (Japanese only).
3. Authentication: You will need your My Number Card and one of the following:
   • A My Number Card reader (IC card reader) connected to your computer.
   • A compatible smartphone with NFC capabilities and the My Number Card Portal App.
   • An “ID and password” issued by the tax office after an initial in-person registration.
4. Data Entry: Follow the on-screen prompts to input your income, deductions, and other relevant information. This is where the language barrier is most significant.
5. Review and Submit: Carefully review all entered data. The system calculates your tax automatically. Submit your return electronically.
6. Payment: If tax is due, you can pay online via internet banking, credit card (with a fee), or set up direct debit.

🎯 Local Pro-Tip: For e-Tax, consider visiting a tax office early in the filing period. They often have dedicated corners with staff who can help you navigate the system on-site, sometimes even providing temporary PCs. While English support isn’t guaranteed, they might be able to guide you through the initial setup if you come prepared.

Method 2: By Mail

This is a common and relatively straightforward method for those uncomfortable with e-Tax.

1. Preparation: Gather all documents.
2. Form Acquisition: Download and print the necessary forms from the NTA website (English portal available for some forms), or pick them up at your local tax office.
3. Form Completion: Fill out the forms by hand or digitally. Ensure accuracy.
4. Attach Supporting Documents: Attach copies of your Gensen Choshu-hyo and certificates for deductions. Keep originals for your records.
5. Address and Mail: Send your completed return to your local Tax Office (Zeimusho). Use registered mail (書留, kakidome) for proof of submission.
6. Payment: If tax is due, you will receive a payment slip (納付書, nōfusho) later, which you can use to pay at a bank, post office, or convenience store. Alternatively, apply for direct debit by submitting the relevant form with your return.

Method 3: In Person at Your Local Tax Office

This option provides direct, though often Japanese-only, assistance.

1. Preparation: Gather all your documents.
2. Locate Your Tax Office: Use the NTA website (Japanese) to find your local Tax Office (Zeimusho).
3. Visit During Filing Period: During February 16 – March 15, tax offices typically set up “Kakutei Shinkoku Consultation Corners” (確定申告相談会場).
4. Seek Assistance: Bring your documents and ask for help. They often have computers set up for e-Tax that staff can guide you through, or they can help you fill out paper forms. Be prepared for potential language barriers.
5. Submit and Pay: You can submit your return directly. If tax is due, you may be able to pay immediately or arrange for direct debit.

Regardless of the method, double-check all information before submission. Accuracy is key to avoiding issues with the NTA.

🇯🇵 Point & Speak: Essential Japanese Phrases

Show this section to staff if you’re stuck. They can read the Japanese.

🎯 Pro-Tips for a Smoother Filing

These insights can help you avoid common pitfalls and make your Japan tax filing less stressful:

• Start Early: Do not wait until March. Begin gathering documents in January. This provides ample time to clarify any missing information or complex situations.
• Keep Detailed Records: Maintain a well-organized file (physical or digital) of all income statements, receipts for deductions, and official tax documents.
• Utilize NTA Resources: The NTA English portal has general information, and during filing season, your local tax office may have specific English guides or limited English-speaking support.
• Consider Professional Help: If your situation is complex (e.g., significant overseas income, multiple income streams, real estate, cryptocurrency), consider consulting with a certified tax accountant (税理士, Zeirishi) who specializes in foreign residents’ taxes. While there is a fee, it can ensure accuracy and maximize deductions.
• Hanko Check: If you’re setting up direct debit, ensure the hanko you use on the application form matches the one registered with your bank account. A mismatch will cause delays.
• Review Your Gensen Choshu-hyo: This document is your starting point. Familiarize yourself with the figures, especially total income and amounts withheld.
• Don’t Forget Furusato Nozei: If you participate in the “hometown tax” donation system, ensure you have your donation certificates for the deduction.

Common Mistakes to Avoid

Being aware of these common errors can save you time, stress, and potential penalties during your Japan tax filing:

• Missing the Deadline: Late filing can result in penalties such as “No-Return Penalty Tax” (無申告加算税, Mushinkoku Kasanzai) and “Delinquent Tax” (延滞税, Entaizei).
• Not Claiming Eligible Deductions: Many foreign residents leave money on the table by not claiming deductions like medical expenses, dependent support (especially for overseas family), or insurance premiums.
• Incorrect My Number Usage: Ensure your My Number (and associated ID) is correctly provided. It’s essential for all tax-related procedures.
• Ignoring Overseas Income: Depending on your residency status and the tax treaty with your home country, you may need to declare overseas income. Failure to do so can lead to severe penalties.
• Improper Documentation for Dependents: For dependents residing outside Japan, precise documentation (proof of relationship, age, and remittance records) is required and often scrutinized.
• Assuming Employer Handles Everything: While employers handle year-end adjustments for salaries, they don’t cover other income sources or specific deductions like large medical expenses. Always verify if your situation requires a separate Kakutei Shinkoku.
• Forgetting About Consumption Tax (消費税, Shōhizei): If you run a small business or freelance, understand your obligations regarding consumption tax, especially if your sales exceed certain thresholds. This is separate from income tax but related.

When in doubt, it’s always safer to consult with the NTA or a professional tax accountant rather than risk an incorrect filing.

📋 Quick Reference Card

Frequently Asked Questions

Conclusion

Completing your annual Japan tax filing as a foreign resident is a critical responsibility, but it doesn’t have to be a source of constant frustration. By understanding your obligations, gathering the right documents, and utilizing the practical advice and Japanese phrases provided in this guide, you can navigate the Kakutei Shinkoku process with greater confidence.

Remember to start early, keep meticulous records, and leverage available resources. With careful preparation, you can ensure accuracy, claim all eligible deductions, and fulfill your tax duties in Japan effectively. You’ve got this.

Further Resources:

• NTA Japan Income Tax Guide (PDF for 2024 income, useful for procedure)
• National Tax Agency (NTA) English Portal
• NTA e-Tax Online Filing Portal (Japanese)
• Find Your Local Tax Office (NTA Japanese website)

Related Topics:

• Obtaining a My Number Card in Japan
• Opening a Japanese Bank Account for Foreign Residents
• Understanding Japanese Social Insurance and Pension Systems

Disclaimer

This guide provides general information for foreign residents regarding Japan’s annual tax filing (Kakutei Shinkoku) for the 2025 income year (filed in 2026). Tax laws and regulations can change, and individual circumstances vary significantly. This content is not legal or tax advice. For specific tax situations or complex cases, consult with a qualified Japanese tax professional or the National Tax Agency directly. We are not responsible for any errors or omissions, or for the results obtained from the use of this information.