Filing Taxes in Japan as a Foreign Resident: The Complete 確定申告 Guide
CEO / Japan Life Expert
Updated on: July 6, 2026
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- •If you live in Japan, you likely need to file an annual tax return (確定申告, kakutei shinkoku). This guide explains who must file, what to include, deadlines, and how to complete the process if your Japanese is limited.
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Filing Taxes in Japan as a Foreign Resident: The Complete 確定申告 Guide
Japan's annual tax filing system — called 確定申告 (kakutei shinkoku) — is mandatory for many foreign residents, yet the process is poorly documented in English. This guide explains who must file, what deadlines apply, how the process works, and how to handle the most common complications for foreign residents.
Who Needs to File
Not everyone needs to file a tax return in Japan. Whether you must file depends on your income situation.
You MUST File (確定申告 Required)
- Self-employed, freelancers, or business owners: If you have business income, you must file regardless of amount
- Multiple employers: If you received salary income from more than one employer during the year
- Side income over ¥200,000: If you have miscellaneous income (e.g., consulting, online work, rental income) exceeding ¥200,000 in addition to your main salaried income
- Capital gains: From stock sales, cryptocurrency, or property sales
- Income from overseas: Foreign-sourced income is taxable in Japan for residents (see section on foreign income below)
- Salary over ¥20,000,000: High earners over this threshold must file directly
- Job changes with gap: If you changed jobs and your year-end adjustment (年末調整, nenmatsu chosei) was not handled by a new employer
You LIKELY DO NOT Need to File
- Salaried employees at a single Japanese employer whose year-end adjustment is completed by the company
- Employees whose only income is salary below ¥20,000,000/year with year-end adjustment completed
However: Even if not required to file, you may benefit from filing to claim refunds. See the section on deductions below.
Key Dates
| Event | Date |
|---|---|
| Tax year | January 1 – December 31 |
| Filing window opens | February 16 |
| Filing deadline | March 15 |
| Late filing extension (by application) | Varies; consult tax office |
| Tax payment deadline | March 15 (with filing) |
Filing for refunds only can be submitted from January 1 (before the standard filing window opens).
Japan's Income Tax Structure
Japan uses a progressive tax rate system for national income tax:
| Taxable Income | Tax Rate |
|---|---|
| Up to ¥1,950,000 | 5% |
| ¥1,950,001 – ¥3,300,000 | 10% |
| ¥3,300,001 – ¥6,950,000 | 20% |
| ¥6,950,001 – ¥9,000,000 | 23% |
| ¥9,000,001 – ¥18,000,000 | 33% |
| ¥18,000,001 – ¥40,000,000 | 40% |
| Over ¥40,000,000 | 45% |
Additional taxes on top of national income tax:
- Reconstruction special income tax: 2.1% of national income tax amount
- Resident tax (住民税): approximately 10% flat rate, paid to your prefecture and municipality — billed separately in June
Residency Status and Tax Liability
Japan's tax residency has important implications for foreign residents.
Non-Permanent Resident (非永住者)
You are a non-permanent resident if you have a domicile or residence in Japan for at least one day but have been a resident of Japan for less than 5 years total in the last 10 years (and do not intend to permanently reside in Japan).
Tax liability as non-permanent resident:
- Japan-sourced income: Fully taxable
- Foreign-sourced income: Taxable only if remitted to Japan or paid in Japan
This means that foreign income paid into an overseas bank account and not transferred to Japan is generally not taxable in Japan for non-permanent residents.
Permanent Resident (永住者) for Tax Purposes
If you have lived in Japan for more than 5 years total in the last 10 years, you are treated as a tax permanent resident regardless of your immigration status.
Tax liability as tax permanent resident:
- Japan-sourced income: Fully taxable
- Foreign-sourced income: Fully taxable (worldwide income taxation)
This is an important distinction — someone on an Engineer visa who has lived in Japan for 6 years may already be subject to worldwide income taxation even if they have not obtained immigration PR.
Common Deductions Available to Foreign Residents
Filing allows you to claim deductions that your employer may not have applied:
| Deduction | Details |
|---|---|
| Basic deduction (基礎控除) | ¥480,000 (for income up to ¥24M) |
| Social insurance deduction | National Health Insurance and pension payments |
| Spouse deduction (配偶者控除) | If spouse income is under ¥1,030,000 |
| Dependent deduction (扶養控除) | ¥380,000 per qualifying dependent |
| Medical expense deduction (医療費控除) | Out-of-pocket medical costs over ¥100,000 |
| Furusato nozei (故郷納税) | Donations to municipalities; reduces resident tax |
| Earthquake insurance deduction | Premium payments for qualifying insurance |
| Home loan deduction (住宅ローン控除) | For mortgage holders who own their home |
| Small business expense deductions | For self-employed: office, equipment, travel, etc. |
How to File: Three Methods
Method 1: e-Tax (Online — Recommended for Most)
The National Tax Agency (NTA) operates an English-language interface via 確定申告書等作成コーナー (kakutei shinkoku-sho tou sakusei corner) at the NTA website (nta.go.jp).
Prerequisites:
- Registered at your ward office (necessary for resident tax linkage)
- MyNumber card (マイナンバーカード) for digital authentication — if you have this, e-Tax is significantly easier
- Or, your local tax office's one-time ID (ID・パスワード方式)
The e-Tax system has a partially English interface but many detailed input screens are in Japanese only. Having a Japanese-proficient person nearby for the session is helpful.
Method 2: Paper Filing (Printed Form)
Download the PDF forms from nta.go.jp or pick up physical forms at your local tax office (税務署, zeimusho). Fill in manually and submit:
- In person at your local zeimusho
- By mail (registered mail recommended)
Method 3: Tax Accountant (税理士, Zeirishi)
For complex situations (foreign income, multiple sources, business deductions, stock gains), a registered tax accountant (税理士) can handle the preparation and submission.
Fee ranges:
- Simple salary + investment income: ¥50,000–¥100,000
- Self-employed with complex deductions: ¥100,000–¥300,000+
- Foreign income reconciliation: ¥150,000–¥500,000+
Some tax accountants specialize in foreign residents and provide English-language consultations.
Foreign Income: The Most Common Complication for Foreign Residents
If you receive income from outside Japan (dividends, rental income, consulting fees, stock options from a foreign employer), the tax treatment depends on your residency status (see above) and any applicable tax treaty.
Japan's Tax Treaties
Japan has tax treaties with over 80 countries including the United States, UK, Canada, Australia, Germany, France, and most of East Asia. These treaties determine:
- Which country has the primary right to tax specific income types
- How double taxation is avoided
- Whether certain income is exempt in one jurisdiction
For US citizens specifically: The US taxes its citizens on worldwide income regardless of residence. Japan also taxes its residents on income. The US-Japan tax treaty and the US Foreign Tax Credit generally prevent double taxation, but the filing complexity is significant — US expats in Japan typically need specialists familiar with both systems.
Filing If You Leave Japan Mid-Year
If you leave Japan permanently during a tax year:
- File a 準確定申告 (jun-kakutei shinkoku, preliminary final return) within 4 months of leaving
- Appoint a 納税管理人 (nozeikanrinin, tax representative) to handle your affairs if you owe taxes after departure
Practical Tips for Foreign Residents
Keep all receipts — for medical expenses, insurance, and business-related costs throughout the year. You cannot reconstruct these easily later.
Get a MyNumber card — it dramatically simplifies e-Tax filing and will be required for more government services over time.
Ask your ward office — the tax filing window (February–March) is busy, but ward offices and tax offices often have interpretation support or English-language guidance available. Call ahead.
NTA English hotline — the NTA provides a phone consultation service with interpretation support during the filing period. Numbers are posted on the NTA English website.
Do not ignore it — the NTA is increasingly effective at identifying foreign residents with unreported foreign income, particularly as Japan-based financial institutions are required to report account information under international agreements.
Frequently Asked Questions
Q: I work for a Japanese company and my year-end adjustment is done by my employer. Do I still need to do anything? If your only income is from that employer and your year-end adjustment was completed, you generally do not need to file separately. However, if you want to claim medical deductions, furusato nozei adjustments, or other items your employer didn't include, you should file to get the refund.
Q: I have a Japanese salary plus income from a foreign stock account. Do I need to declare the foreign stocks? If you are a non-permanent resident and the dividend income remains in your overseas account (not remitted to Japan), it may not be taxable in Japan. If you are a tax permanent resident (5+ years), all foreign income is taxable. Consult a zeirishi familiar with foreign income to clarify your specific situation.
Q: What is the penalty for late or missed filing? There is a 15–20% surcharge on unpaid taxes for late filing, plus interest. Willful non-filing can result in additional penalties. For accidental omissions, the NTA generally allows correction filings (修正申告, shūsei shinkoku) with penalties limited to interest on underpayments.
Q: I am a freelancer with Japanese clients. How do I handle consumption tax (消費税)? If your annual taxable revenue is under ¥10,000,000, you are currently a consumption tax exempt small business. If you exceed this threshold, you must register to collect and remit consumption tax. Note that the 2023 invoice (インボイス) system changes have affected how freelancers are treated for consumption tax purposes — consult a tax accountant if your clients request invoice registration numbers.
Q: Can I file jointly with my spouse? Japan does not have joint filing. Each person files separately, though the spouse and dependent deductions reduce the higher earner's taxable income.
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※ The information in this article is accurate as of the time of writing. Laws and regulations may change, so please always check official sources for the latest information. We assume no liability for any damages resulting from the content of this article.
