Filing Taxes in Japan as a Foreigner: Step-by-Step Guide
A clear, practical roadmap to file your Japanese taxes as a foreign resident: who must file, deadlines, residency rules, documents, e-Tax setup with My Number, deductions and credits, resident tax, leaving-Japan steps, and simple examples you can follow today.
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What this guide covers
You will learn who needs to file, how your residency status changes what is taxed, exact filing dates, which documents to prepare, the easiest way to file online with e-Tax and My Number, how deductions and credits work, how resident tax is billed from June, and what to do if you leave Japan mid-year. Key points and rules come from the National Tax Agency (NTA) and other official resources.
Relevant reads as you go: Investing in Japan stocks and ETFs, Cryptocurrency tax basics in Japan, Leaving Japan tax checklist.
Who must file a tax return in Japan
Most salaried workers do not file because their employer finishes the calculation through year-end adjustment (nenmatsu chosei). But there are important exceptions when you must file a final return (็ขบๅฎ็ณๅ).
Common situations where you must file
- Your salary income exceeds ยฅ20 million for the year.
- You had two or more employers (e.g., you changed jobs) and your income was not all covered by a single year-end adjustment.
- Your non-salary income after expenses exceeds ยฅ200,000 (side job, freelance, rentals, capital gains, etc.).
- You want to claim a refund or deductions not handled by your employer (medical expenses, donations, etc.).
If your only income is public pension within certain limits (โค ยฅ4 million and other minor-income conditions), a return may not be required. Always check the exact rules for your case.
Related: Changing jobs on a work visa, Side jobs and freelancing basics.
Residency status and what gets taxed
How Japan taxes you depends on your residency status for tax purposes:
- Resident (permanent resident category): taxed on worldwide income.
- Non-permanent resident (most newcomers in their first five years in the last ten, without Japanese nationality): taxed on Japan-source income and foreign income paid in or remitted to Japan.
- Non-resident: taxed only on Japan-source income, often via withholding.
Quick table: residency and scope of tax
| Status | Typical definition (short) | Scope of taxation |
|---|---|---|
| Resident (permanent resident taxpayer) | Address/domicile in Japan or stays โฅ 1 year; Japanese nationals or >5 of last 10 years | Worldwide income |
| Non-permanent resident | Not Japanese; total presence โค 5 years in the last 10 years | Japan-source + foreign income paid in/remitted to Japan |
| Non-resident | No address/residence in Japan | Japan-source income only |
Source summaries and definitions: PwC and JETRO explain the categories consistent with NTA rules.
Note for non-residents: Certain Japan-source payments (including salaries in many cases) are taxed by withholding at 20.42% (includes the 2.1% reconstruction surtax).
Key deadlines and the 2025 filing window
- Tax year: January 1 to December 31.
- Normal filing season: February 16 to March 15 of the following year. If those dates fall on weekends/holidays, the deadline shifts to the next business day.
- For 2024 income: the official window runs February 17 to March 17, 2025 (shifted because of weekends).
Keep these dates in your calendar: Tax calendar for Japan.
The step-by-step filing process
Step 1. Confirm you need to file
Walk through the triggers above (multiple employers, income over thresholds, side income, claiming refunds). The NTAโs guidance for wage earners and the โWho needs to file?โ chart in the English guide are the best references.
Step 2. Gather your documents
- Withholding slip (ๆบๆณๅพดๅ็ฅจ / gensen chลshลซhyล) from your employer
- My Number (12-digit) for identification on the return
- Bank account info for refunds
- Proof of deductions (insurance premiums, iDeCo/small enterprise mutual aid, medical receipts, donation receipts including Furusato Nozei), and dependents info
- Any side-income records (invoices, expense receipts)
- Annual reports from brokers for investments
My Number is entered when you file, and if you use e-Tax you will identify yourself with a My Number Card, smartphone certificate (see below), or an ID/PW issued at the tax office.
Step 3. Choose how you file
The simplest way is e-Tax using the NTAโs Tax Return Preparation Corner on your computer or phone.
- You can log in with a My Number Card using a card reader or a smartphone that reads the card.
- From January 2025, you can also use an electronic certificate for smartphones (Android and, since June 24, 2025, iPhone/Apple Wallet) so you can e-file without physically reading the card during submission.
The NTA also publishes an English โfile from homeโ manual for employees, showing each screen.
If you donโt e-file, you can print and mail or submit at the tax office. Local multilingual help desks are usually busiest in late February to early March.
Step 4. Calculate your income
- Employment income: Japan applies a standard employment income deduction before tax; you cannot normally deduct your own work expenses beyond this standard amount.
- Business/freelance income: Sole proprietors can file a Blue Return (้่ฒ็ณๅ) if approved in advance, which unlocks benefits like a special deduction and better loss treatment; otherwise you file a White Return.
- Investment and other income: Include bank interest, dividends, capital gains, crypto, and rental income as required.
Related: Open a business bank account in Japan, Crypto tax basics in Japan.
Step 5. Claim deductions and credits
Here are common items foreign residents use. Always keep receipts or certificates.
| Deduction or credit | What it covers |
|---|---|
| Social insurance premiums | Health insurance, pension contributions you paid |
| Small enterprise mutual aid / iDeCo | Self-invested retirement savings (individual DC) |
| Life insurance premiums | Annual life insurance premiums (limits apply) |
| Earthquake insurance premiums | Qualifying earthquake insurance (limits apply) |
| Medical expense deduction | Out-of-pocket medical costs above a threshold |
| Spouse/Dependent/Disability/Single-parent exemptions | Status-based income exemptions |
| Donation deduction | Includes Furusato Nozei hometown donations |
| Foreign tax credit | Credit for certain foreign income taxes paid, up to limits |
NTAโs English Income Tax Guide details these deductions (life/earthquake insurance, social insurance, dependents, medical expense deduction) and the Foreign Tax Credit has a dedicated English page.
Curious about Furusato Nozei? Itโs open to foreign residents who pay Japanese tax; you can donate to municipalities and claim a deduction (with a small ยฅ2,000 co-pay).
Step 6. Submit and pay or get your refund
- Refunds go to the bank account you enter on your return (Japan Post counter pickup is also possible if bank transfer is difficult).
- Payments can be made by transfer (account debit) and other cashless options that the NTA outlines each year. Application cutoffs and transfer dates are listed in the guide.
Income tax rates at a glance
Japanโs national income tax is progressive (from 5% to 45%) and is subject to a 2.1% reconstruction surtax on the calculated national tax. Local inhabitant tax is generally a flat 10% (plus small per-capita amounts). PwCโs 2025 summary reflects the brackets, surtax, and local tax.
For most salary earners, your employer withholds monthly. Year-end adjustment and your final return reconcile the total due.
Resident tax explained simply
Resident tax (ไฝๆฐ็จ / jลซminzei) is a local tax. It is based on your previous yearโs income, and if youโre registered on January 1 youโll owe it to that municipality for the yearโeven if you move later. Bills are sent in early June, and if youโre self-employed or not on company payroll, you usually pay four installments (June, August, October, December).
The rate is typically 10%, plus a small per-capita amount (around ยฅ5,000), and there is now a forest environmental tax of ยฅ1,000 per resident.
Related: Income tax explained for foreigners.
Leaving Japan before or during filing season
If you leave Japan and wonโt have an address here, you should either:
- Appoint a tax agent in Japan before departure (submit the Notification of Tax Agent), then your normal filing due date stays the same next year, or
- If you do not appoint a tax agent, you must file and pay before you leave.
The NTAโs 2024/2025 English guide also includes a โNotice to those leaving Japanโ section and confirms the tax agent route and deadlines for departures.
See also: Leaving Japan tax checklist, Claiming your pension refund when leaving Japan.
What to prepare before you start e-Tax
- My Number Card or smartphone electronic certificate (Android, and iPhone support launched June 24, 2025)
- Your withholding slip(s) and dependents info
- Receipts for insurance, donations, and medical expenses
- Bank account for refunds
- Broker or platform summaries if you have investments
The Digital Agency and NTA note that smartphone-based certificates are accepted on e-Tax as of January 2025, making mobile filing easier.
Practical table: Do you need to file?
| Situation | Must I file? | Why |
|---|---|---|
| Single employer, only salary, year-end adjustment done | Usually No | Employer reconciles tax |
| Changed jobs mid-year, two employers | Yes | Multiple sources not fully adjusted |
| Side business profit of ยฅ250,000 | Yes | Non-salary income > ยฅ200,000 |
| Salary > ยฅ20 million | Yes | Over the threshold for wage earners |
| Want medical expense refund | Yes | Claim deduction via return |
| Only Japan public pension โค ยฅ4m and other small income โค ยฅ200k | Maybe not | Specific exemption set |
Simple worked examples
Example 1. Salary plus side job
- You earned ยฅ6,000,000 salary (with year-end adjustment) and ยฅ350,000 side-gig profit after expenses.
- Because your non-salary income exceeds ยฅ200,000, you must file. Use the Tax Return Preparation Corner, input side-income and deductions, and submit by March 2025 (Feb 17โMar 17 for 2024 income).
Related: Side jobs and freelancing basics.
Example 2. New arrival, non-permanent resident with overseas investments
- You arrived in April and qualify as a non-permanent resident.
- Your Japan-source salary is taxable here.
- Your foreign dividends paid to your overseas account and not remitted to Japan may be outside Japanese tax for now; if you remit them to Japan, they can become taxable here. Keep careful records.
Related: Investing in Japan stocks and ETFs, International money transfer guide.
Example 3. Leaving Japan in September
- Appoint a tax agent before you go. Your agent files your return during the normal filing window the following year. If you cannot appoint one, you must file and pay before departure.
Related: Leaving Japan tax checklist, Claiming your pension refund when leaving Japan.
Deductions and credits in more detail
Below is a compact reference you can keep for your records.
| Category | What to collect | Where it shows on the return |
|---|---|---|
| Social insurance | Payslips, annual totals | Deductions from income (Step 3 sheet) |
| iDeCo / mutual aid | Annual statement | Deductions from income |
| Life insurance | Insurer certificates (English/Japanese) | Life insurance premium deduction (limits) |
| Earthquake insurance | Insurer certificate | Earthquake premium deduction (limits) |
| Medical expenses | Receipts or insurer aggregate statement | Medical expense deduction section |
| Donations | Official receipts (incl. Furusato Nozei) | Donation (hometown tax) deduction |
| Foreign tax credit | Proof of foreign tax paid | Foreign Tax Credit form & schedule |
Resident tax timing and payment methods
- If you are on company payroll, your city/ward often collects resident tax via payroll withholding from June to next May.
- If self-employed, you generally get a bill and pay four installments (June/Aug/Oct/Dec).
- Bills and notices usually arrive in early June.
Tokyo and many municipalities publish English pages on how to pay and what to expect. Check your cityโs site if you move.
Related: Moving-in procedures in Japan, Open a bank account in Japan.
Special notes for non-residents
- If you are non-resident with no permanent establishment in Japan, many Japan-source payments are taxed at source, often 20.42%; treaty relief may apply in some cases.
- If you briefly become non-resident (for example, you left Japan), confirm whether you still need to file for income earned while resident earlier in the year. Use the tax agent route if needed.
Filing timeline you can reuse every year
| Month | What to do |
|---|---|
| January | Collect withholding slips, insurer certificates, donation receipts, medical totals. Decide if you need to file. |
| FebruaryโMarch | File e-Tax between Feb 16โMar 15 (for 2024 returns: Feb 17โMar 17, 2025). Pay any balance due. |
| AprilโMay | If you opted for account debit, ensure your balance covers the transfer date listed by NTA. |
| June | Watch for resident tax notices; if on payroll, withholding begins in June. |
Troubleshooting and tips
- e-Tax on your phone: You can now use smartphone electronic certificates (Android/iPhone) to sign and submit. This avoids a separate card reader.
- English help: The NTA posts English guides and โfile from homeโ manuals showing every field.
- Blue Return timing: If you want Blue Return benefits next year, submit the application by the NTA deadline (usually early in the year for new businesses).
- Refunds: Enter a correct bank account; refunds are paid by transfer.
Frequently asked questions
Do foreigners have to file taxes in Japan?
If you live and work in Japan, you may need to file depending on your income sources. Many employees donโt file because of year-end adjustment, but the exceptions above (multiple employers, high income, side income) trigger a return.
What are the tax rates?
National tax is progressive 5% to 45% plus a 2.1% reconstruction surtax on national tax. Local inhabitant tax is generally 10% plus per-capita amounts (and a ยฅ1,000 forest environmental tax).
When exactly is filing season?
Normally Feb 16โMar 15. For 2024 income, it is Feb 17โMar 17, 2025 due to weekends.
How do I file online?
Use e-Tax. Sign with a My Number Card using a reader or a smartphone certificate (Android and iPhone). The NTAโs English manual shows the steps.
How is resident tax billed?
Your city or ward bills it from June, based on last yearโs income. Employees often pay via payroll; self-employed pay in four installments.
Iโm leaving Japan. What should I do about taxes?
Appoint a tax agent before you go so they can file during the usual season; otherwise you must file and pay before departure.
I am a non-resident. How is my Japan income taxed?
Many Japan-source payments, including salary, face withholding at 20.42%. Treaty rules may reduce this.
Checklist and quick links
- Prepare documents: Medical expenses
- File and pay: Banking in Japan for refunds
- After filing: Resident tax explained for foreigners, Moving to a new city in Japan
Final takeaway
Filing taxes in Japan is very doable if you follow a simple plan: verify that you need to file, collect your documents, use e-Tax with My Number, claim the deductions you qualify for, and track resident tax from June. If you plan to leave Japan, set up a tax agent before flying out to keep things smooth. With this guide and the official English resources linked above, you can file confidently and on time.
Bonus reference table: documents and where to find them
| Document | Where you get it | Use in return |
|---|---|---|
| ๆบๆณๅพดๅ็ฅจ (withholding slip) | Employer by January | Employment income entry |
| My Number (12 digits) | My Number card | Identity & e-Tax login |
| Life/earthquake insurance certificates | Insurers | Premium deductions |
| Social insurance total | Payslips, insurer | Deduction from income |
| iDeCo/Mutual aid statement | Provider | Special deduction |
| Donation receipts | Municipality or platform | Donation deduction (incl. hometown tax) |
| Medical receipts/aggregate | Clinics/insurer | Medical expense deduction |
| Broker/tax reports | Securities/crypto platforms | Dividend/capital gains/other income |
Disclaimer
This article is for general informational purposes only and does not constitute professional advice. Laws, prices and regulations vary by location and change over time. Consult a qualified professional for guidance on your specific situation.
