Income tax (所得税)
For you if: you earn income in Japan.
- Most workers pay income tax from their salary. The employer adjusts it at year end (年末調整).
- Some people must file a tax return (確定申告). File between February 16 and March 15.
- You may get a refund by filing, for example for large medical costs.
More details
Who must file a tax return. For example:
- You have one employer, and other income over 200,000 yen.
- You have more than one employer, and some income was not adjusted at year end.
- You have business income.
Paying. Pay the full amount by March 15. If March 15 is a weekend or holiday, the next business day. The tax office does not send a reminder.
Deductions. For example: supporting family, social insurance premiums, life insurance, and large medical costs. Family abroad needs extra papers.
When you leave Japan. File and pay before you leave. Or name a tax agent (納税管理人) in Japan and tell the tax office.
Refund only. If you file only to get a refund, you can file from January 1, for up to 5 years.
At the end, check at the counter. You can show this card.
窓口の方へ
確定申告について教えてください。
This card says: “Please tell me about filing a tax return.”
Official information
- Guidebook on Living and Working, 7th edition (English), Chapter 8, 1 (p.89-93)Immigration Services Agency of Japan (出入国在留管理庁)www.moj.go.jp · Opens an English website
- Individual income tax (English)National Tax Agency (国税庁)www.nta.go.jp · Opens an English website