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Last updated: June 11, 2026
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"My company asked me to submit 'Nenmatsu Chosei' documents, but how is this different from filing a tax return?"
"Do I have to do both? Or is just one enough?"
Many foreign residents working in Japan are confused by the differences between these two systems. In fact, there was a post on Reddit where someone shared, "I missed my company's deadline and lost out on a ¥66,000 tax refund."
In this article, we will clearly explain the difference between Year-End Tax Adjustment (Nenmatsu Chosei) and Final Tax Return (Kakutei Shinkoku), and specifically guide you on which documents to submit and when.
⏰ Important Deadlines for 2025:
If you follow the procedures correctly, you can receive an average tax refund of ¥20,000 – ¥100,000.
First, let's understand the basic difference between these two systems.
Nenmatsu Chosei (Year-End Adjustment) is a system where your company calculates and adjusts your taxes for you to correct any overpayment or underpayment. On the other hand, Kakutei Shinkoku (Final Tax Return) is where you personally report your annual income to the Tax Office.
Check the table below for the main differences.
| Item | Nenmatsu Chosei (Year-End Adjustment) | Kakutei Shinkoku (Final Tax Return) |
|---|---|---|
| Who is it for? | Company Employees (Salarymen/OLs) | People with side income, annual income over ¥20M, medical expense deductions, etc. |
| Deadline | Mid to Late November (Company deadline) | Feb 17 (Mon) – Mar 17 (Mon), 2025 |
| Who does it? | The Company does it for you | You do it yourself |
| Refund Timing | With Dec or Jan Salary | 2 weeks – 2 months after filing |
| Where to submit | Your Company | Tax Office (via e-Tax, mail, or in-person) |
Basic Rule: Employees usually only need Nenmatsu Chosei. Kakutei Shinkoku is only for "Special Cases."
For most company employees, tax procedures are completed just by doing the Year-End Adjustment. However, if you have a side job or high medical expenses, you will need to file a Final Tax Return.
Let's confirm which category you fall into.
If this applies to you, simply fill out the forms distributed by your company and submit them.
If any of the following apply, filing a tax return is mandatory:
In these cases, the Year-End Adjustment alone cannot calculate your taxes correctly, so you must file a return yourself.
In the following cases, filing is not mandatory, but doing so may result in a tax refund:
Notably, if you missed the Nenmatsu Chosei deadline, don't give up. You can still receive your refund by filing a Final Tax Return (Feb 17 – Mar 17, 2025).
If you donated to 6 or more municipalities, the 'One-Stop Exception' does not apply, and a Final Tax Return is mandatory. If you miss the deadline, you lose the tax deduction.
There are three main types of documents you submit for Year-End Adjustment. Let's look at how to fill them out.
The general schedule is as follows:
⚠️ Important: If you miss this deadline, you must file a Final Tax Return yourself (Feb 17 – Mar 17) to get your refund.
Check your company's specific deadline and prepare early.
Official Name: 給与所得者の扶養控除等（異動）申告書 (Maru-Fu)
Purpose: Mandatory form to claim the basic deduction and dependent deduction. If you don't submit this, you will be taxed at the highest rate.
Key Items to Fill:
Crucial Note for Foreign Residents:
If you are claiming dependents living outside Japan (e.g., parents back home), the following documents are MANDATORY:
Rules were tightened in 2023. If documents are missing, the deduction will be rejected.
Official Name: 給与所得者の基礎控除申告書 兼 配偶者控除等申告書 兼 所得金額調整控除申告書
Purpose: To declare your own income and your spouse's situation to calculate the deduction amount.
Key Items:
Common Mistake: Confusing "Revenue" (Gross Salary) with "Income" (After employment income deduction).
Official Name: 給与所得者の保険料控除申告書
Purpose: To declare life insurance, earthquake insurance, or social insurance (if you paid directly) to reduce taxes.
Must-Attach Document: Insurance companies mail a postcard called "Deduction Certificate" (Kojo Shomeisho) to your home in Oct-Nov. You must staple this postcard to the form.
If you changed jobs during the year, the 'Gensen Choshu Hyo' (Withholding Slip) from your previous company is mandatory.
This slip records the salary and taxes you paid at your old job. If you don't submit this to your new company, your previous income won't be calculated, and you might end up paying double tax.
On Reddit, a user reported: "I didn't submit my old job's withholding slip when I switched jobs, and I ended up overpaying ¥50,000 in taxes."
If the old company won't issue it:
If Nenmatsu Chosei doesn't cover your situation, you need to file a Final Tax Return.
2025 Tax Return Schedule:
Recommendation: Use e-Tax to get your money back faster.
If you receive your tax refund after leaving Japan, you need a Japanese bank account. Wise allows you to hold the account for free and send money abroad at the real exchange rate.
Mandatory for Everyone:
Additional Documents by Case:
| Item | e-Tax (Online) | Paper (Mail/In-Person) |
|---|---|---|
| Refund Speed | 2-3 weeks | 1-2 months |
| Filing Hours | 24 hours / day | Business hours only |
| Requirements | My Number Card + Phone/PC | Print the forms |
| Blue Return Deduction | ¥650,000 | ¥550,000 |
| Pros | Fast, convenient, higher deduction | No tech setup needed, peace of mind |
Recommendation: If you have a My Number Card, e-Tax is overwhelmingly better.
::ReviewBox{title="Real e-Tax User Feedback" description=""With my My Number Card, I finished filing on my phone in 15 minutes. I was surprised to see ¥80,000 deposited just 2 weeks later." (Reddit User, Office Worker, 30s)" rating="5" pros="・Fast refund (2-3 weeks)|・File anytime 24/7|・No need to visit Tax Office|・¥100k higher deduction for Blue Return" cons="・Initial setup required|・Need NFC-enabled phone|・Self-responsibility for typos"}
Here are specific points foreign residents in Japan need to watch out for.
Problem: The name on tax forms doesn't match the Residence Card or Bank Account.
Solution:
Problem: Many foreigners bring cash home to parents or use informal services. This is NOT accepted for tax deductions.
Requirement:
Wise automatically saves transfer history and lets you download PDF statements. This is valid proof for dependent deductions. Real exchange rates, low fees.
Problem: Changing jobs but failing to submit the old Gensen Choshu Hyo to the new company results in incorrect tax calculations.
Solution:
Problem: Thinking "The deadline is March" and ignoring the company's November deadline.
Correct Understanding:
If you miss the November deadline, you create more work for yourself in March.
Problem: Quitting and leaving Japan mid-year without filing taxes means losing out on a refund you were entitled to.
Solution:
National Pension Catch-up Payments are Deductible
Self-Medication Tax System
Furusato Nozei for Effectively ¥0
A: No. You can still get your refund by filing a Final Tax Return (Kakutei Shinkoku) yourself between Feb 17 and Mar 17, 2025.
A: Average is ¥20,000 – ¥100,000. It depends on dependents, insurance, etc.
A: You do not need to file a National Income Tax return if side income is under ¥200,000. However, you may still need to report it to your local city hall for Residence Tax (Juminzei) purposes.
A: You can use your Residence Card + My Number Notification Card (paper) or a Juminhyo (Residence Certificate) with My Number listed. However, having the plastic My Number Card makes e-Tax much easier.
A: Two main things:
A: Yes. You can print the forms and mail them or take them to the Tax Office. The refund takes a bit longer, but it is processed normally.
Here is a recap of the key points:
Golden Rules:
Notes for Foreigners:
Action Plan:
If you follow the procedures, you can get back ¥20,000 – ¥100,000 on average. Don't leave your money on the table!
Bank fees are around ¥7,000. Wise costs only about ¥3,500 with the real exchange rate. It's the top choice for expats. Free account, and auto-saved history works as tax proof.
Related money task
This internal guide does not decide individual eligibility; it helps organize document prep and software options.
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A: 年末調整 (nenmatsu chosei) is the employer-conducted year-end tax adjustment that reconciles your monthly tax withholdings. 確定申告 (kakutei shinkoku) is an individual income tax return filed directly with the tax office. Most salaried employees only need nenmatsu chosei; freelancers and multiple income holders must do kakutei shinkoku.
A: Yes. Your employer will ask you to submit the 給与所得者の扶養控除等(異動)申告書 and potentially other forms. Fill them out accurately with your My Number, family structure, and any applicable deductions. Not submitting means your employer uses the maximum tax rate and you'll receive a smaller adjustment or larger bill.
A: If you're due a refund, it typically appears in your December or January salary as an additional 還付金 line item. If you owe additional tax, it's deducted. The timing varies by company payroll schedule — most process it with the final December paycheck.
A: Key deductions available to foreigners: medical expense deduction (医療費控除), housing loan deduction (住宅ローン控除), disaster loss deduction, charitable donation deduction (寄付金控除, including furusato nozei), and loss carry-forward from business. The standard employment income deduction and basic personal deduction apply automatically.
A: Yes. If you leave a job and don't start a new job before year-end, your previous employer cannot do nenmatsu chosei. You must file a 確定申告 yourself to claim the year-end adjustment and any refund for overpaid withholding tax. Missing this means forfeiting a potential refund.
CEO / Native Japanese Expert
Updated on: June 11, 2026
※ 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.
