Japan’s annual income tax filing (確定申告, kakuteishinkoku) is required for self-employed residents, freelancers, those earning from multiple sources, and some salaried employees whose income exceeds ¥20 million or who have significant side income. Foreign residents are subject to Japanese tax on the same basis as Japanese nationals once they establish residency. This guide covers who must file, when, how, and where to get help — not tax advice, but practical process orientation.
Note: Tax rules change annually. This guide provides general orientation as of 2025. Consult a licensed tax accountant (zeirishi) or the National Tax Agency’s consultation services for advice specific to your situation.
Who Must File
You generally must file kakuteishinkoku if: (1) You are self-employed or a freelancer with income from any source. (2) You are a salaried employee at multiple companies simultaneously. (3) Your total income exceeds ¥20 million. (4) You have income from renting property in Japan. (5) You have capital gains from selling stocks or real estate. (6) You have foreign income that Japanese tax treaties require to be declared in Japan. (7) You want to claim deductions not processed through your employer (medical expenses, disaster losses, charitable donations, home mortgage deduction in the first year). Many salaried employees with a single employer do NOT need to file — their employer processes year-end adjustment (年末調整, nenmatsu chosei) on their behalf.
The Filing Period and Deadlines
The filing period for the previous year’s income runs February 16 – March 15 each year (for tax year January 1 – December 31). Filing early (February 16–28) means less crowded tax offices. Late filing incurs penalties — a late filing penalty of 5–15% of unpaid tax and additional daily interest charges. Electronic filing (e-Tax) can be done year-round for late filings outside the window, but the standard deadline must be met to avoid penalties. If you expect a refund (many do), you can file from January 1 onward rather than waiting for February 16.
How to File: E-Tax vs. Paper
e-Tax (electronic filing via the NTA website) has become the primary method — the Kakuteishinkoku Sakusei Corner (申告書作成コーナー) walks through income entry with guided forms, calculates tax automatically, and submits electronically. Requires either a My Number Card with IC chip reader or a tax office-issued ID/password. The interface is Japanese-language only but Google Translate on the browser renders most fields understandable. Paper filing at your local tax office (税務署, zeimusho) is the alternative — forms are available at the office and staff will assist with completion (limited English support at most offices; some major urban offices have English-speaking staff or provide interpreter services). The NTA’s Tax Answer consultation hotline (0120-922-029) has English guidance during filing season.
Key Deductions for Foreign Residents
Several deductions reduce taxable income: Basic exemption (基礎控除 ¥480,000 for most taxpayers). Blue-form declaration (青色申告, aoshinkoku) for self-employed — filing under the blue-form system with proper bookkeeping allows a ¥650,000 or ¥550,000 special deduction. Medical expense deduction (医療費控除) — medical costs exceeding ¥100,000 or 5% of income (whichever is lower) are deductible. Social insurance premium deduction — health insurance and pension contributions paid are fully deductible. iDeCo deduction — contributions to personal pension accounts are fully deductible from income. Foreign tax credit — income taxes paid abroad may be credited against Japanese tax to avoid double taxation, subject to treaty provisions.
Getting Professional Help
A zeirishi (税理士, licensed tax accountant) is worth engaging for self-employed income above ¥5–6 million, complex foreign income situations, or the first year of blue-form filing. Fees run ¥50,000–150,000+ annually depending on complexity. Several bilingual tax accountants serve Tokyo, Osaka, and Yokohama’s foreign resident communities — search for “英語対応 税理士” or look at expat community boards. Tax consultation desks at municipal offices provide free basic guidance on residency status, enrollment in national tax systems, and basic filing questions during filing season. The NTA’s English-language website (nta.go.jp) has growing English content covering the main filing scenarios for foreign residents.