Tax Return (Kakutei Shinkoku) in Japan: Complete Guide
A complete overview of administrative procedures required for tax return (kakutei shinkoku) in Japan. Check deadlines, required documents, and office locations in advance.
The procedures you need — and their deadlines — vary greatly depending on your nationality, visa type, family situation, and employment status. Browse the frequently asked questions below to get a clearer picture of what applies to you.
Frequently Asked Questions
Q. Who needs to file a tax return (Kakutei Shinkoku) in Japan?
Mainly: freelancers and sole proprietors; employees paid by a single employer whose income other than employment and retirement income exceeds 200,000 yen; anyone with employment income over 20 million yen; and employees claiming the medical expense deduction or the housing loan credit in its first year. For side work the test is income after deducting necessary expenses, not gross receipts. Anyone who left a job mid-year without taking another may also get a refund by filing.
Q. When is the tax return filing period?
The standard filing period is February 16 to March 15 each year (moved to the next business day if it falls on a weekend). If you only need to claim a tax refund, you can file from January 1 up to 5 years after the tax year.
Q. Do foreigners living in Japan need to file a tax return?
Foreign residents with an address in Japan are generally required to report both domestic and overseas income. However, this depends on the length of residence and the nature of the income. If you are unsure, check with your local tax office (zeimusho).
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