Cam nang mua khai thue tai Nhat Ban cho nguoi nuoc ngoai (thu nhap 2025)

Quick answer (30 giay): To khai thue thu nhap hang nam o Nhat goi la kakutei shinkoku (to khai thue cuoi cung/xac nhan). Voi thu nhap nam 2025, ky khai keo dai tu 16 thang 2 den 16 thang 3 nam 2026 (han thuong le 15/3 roi vao Chu Nhat nen doi sang Thu Hai). Phan lon nhan vien cong ty KHONG can khai vi cong ty da lam dieu chinh cuoi nam (nenmatsu chosei). Ban phai khai neu thu nhap luong vuot 20 trieu yen, co thu nhap khac tren 200.000 yen, co tu hai noi tra luong tro len, hoac muon duoc hoan thue (chi phi y te, furusato nozei ngoai One-Stop, tin dung thue nuoc ngoai). Cach de nhat la khai truc tuyen qua e-Tax bang the My Number.

Disclaimer: Day la thong tin chung danh cho nguoi cu tru va du khach, khong phai tu van thue. Quy dinh thue phu thuoc vao tinh trang cu tru, hiep dinh thue va thu nhap cu the cua ban. Hay luon xac nhan tinh huong rieng cua ban voi Co quan Thue Quoc gia (NTA / kokuzeicho) hoac mot ke toan thue co giay phep (zeirishi) truoc khi nop.

"Kakutei shinkoku" thuc chat la gi

Kakutei shinkoku la quy trinh mot lan moi nam de khai bao thu nhap, tinh so thue phai nop, va hoac nop phan con thieu hoac yeu cau hoan lai. No bao gom thue thu nhap quoc gia (shotokuzei) va phu thu tai thiet dac biet. Thue cu tru dia phuong (juminzei) cua ban sau do se duoc dia phuong tu dong tinh tu cung du lieu — ban khong khai rieng khoan nay.

Mo hinh tu duy then chot: he thong tra luong cua Nhat khau tru thue hang thang, va voi phan lon nhan vien, dieu chinh cuoi nam (nenmatsu chosei) do cong ty thuc hien vao thang 12 da quyet toan moi thu. To khai hang nam chi ton tai cho nhung nguoi ma dieu chinh cuoi nam khong the xu ly tron ven — nguoi thu nhap cao, nguoi co thu nhap phu, nguoi co khoan giam tru ma cong ty chua xu ly, va nguoi tu kinh doanh.

Ky khai 2026 (cho thu nhap 2025)

Muc	Ngay (2026)
Ky khai bat dau	Thu Hai, 16 thang 2
Han khai + nop thue	Thu Hai, 16 thang 3
Tai sao khong phai 15/3?	15/3/2026 la Chu Nhat nen han doi sang ngay lam viec ke tiep

Vai dieu dang biet:

• e-Tax mo cua 24/7 trong mua khai, nen ban khong phai den so thue truc tiep.
• Neu ban chi yeu cau hoan thue (vi du chi phi y te), thuong ban co the khai tu thang 1 va khong bi rang buoc boi han 16/3 theo cung cach — nhung khai trong mua van gon nhe nhat.
• To khai thue tieu dung cho ho kinh doanh ca the co han rieng, hoi muon hon mot chut. Neu dieu nay ap dung voi ban, hay xac nhan ngay chinh xac tren trang NTA.

Ai phai khai va ai co the bo qua

Ban thuong co the bo qua viec khai neu ban la nhan vien thong thuong voi mot noi lam, luong tu 20 trieu yen tro xuong, cong ty da lam nenmatsu chosei cho ban, va ban khong co thu nhap khac dang ke hay khoan giam tru dac biet nao.

Ban phai nop to khai cuoi cung neu roi vao bat ky truong hop nao sau day (NTA, "Nguoi lam cong an luong phai nop to khai thue cuoi cung"):

• Tong thu nhap tu viec lam vuot 20 trieu yen.
• Ban nhan luong tu mot cong ty va thu nhap khac (ngoai luong, ngoai tro cap thoi viec) vuot 200.000 yen — vi du viec lam them, tien ma hoa, thu nhap cho thue, hay thu nhap dau tu khong duoc xu ly tai nguon.
• Ban nhan luong tu hai cong ty tro len va tong luong thu cap cong thu nhap khac vuot 200.000 yen.
• Ban la giam doc cua mot cong ty gia dinh (hoac nguoi than cua ho) nhan lai vay hoac tien thue tu cong ty do.
• Cong ty cua ban khong co nghia vu khau tru thue tai nguon (vi du mot so noi tra luong o nuoc ngoai).

Ban nen khai du khong bat buoc neu ban muon lay lai tien. Cac truong hop hoan thue pho bien voi nguoi nuoc ngoai cu tru:

• Ban da chi chi phi y te lon trong nam 2025.
• Ban da lam furusato nozei nhung khong (hoac khong the) dung he thong One-Stop.
• Ban du dieu kien tin dung thue nuoc ngoai doi voi thu nhap o nuoc ngoai da bi danh thue.
• Ban bat dau hoac nghi viec giua nam va da bi khau tru thue qua nhieu.

Doi loi ve tinh trang cu tru

Nghia vu thue cua ban phu thuoc vao tinh trang theo luat thue Nhat Ban, khong giong voi visa cua ban:

• Nguoi cu tru — ban co noi cu tru (jusho) tai Nhat hoac da song lien tuc tu mot nam tro len. Nguoi cu tru thuong bi danh thue tren thu nhap toan cau.
• Nguoi cu tru khong thuong tru — nguoi cu tru khong mang quoc tich Nhat, da co noi cu tru tai Nhat tu nam nam tro xuong trong vong muoi nam gan nhat. Thu nhap co nguon nuoc ngoai chi bi danh thue trong pham vi duoc chi tra tai Nhat hoac chuyen ve Nhat.
• Nguoi khong cu tru — chi bi danh thue tren thu nhap co nguon tai Nhat.

Neu ban co thu nhap hoac tai khoan ngoai Nhat Ban, su phan biet nay rat quan trong. Khi khong chac, hay hoi quay tu van cua NTA hoac mot zeirishi.

Giay to can chuan bi truoc khi bat dau

Hay gom chung som — chay di tim mot to giay con thieu vao thang 3 chinh la ly do chinh khien nguoi ta tre han.

Giay to (thuat ngu tieng Nhat)	No la gi
Phieu khau tru thue (gensen choshu hyo)	Bang tong hop thu nhap nam + thue da khau tru tu moi cong ty
The My Number (mai nanba kado)	Can de khai e-Tax tron tru; hoac thong bao My Number + giay to tuy than
Thong tin tai khoan ngan hang	De nhan tien hoan thue
Bien lai y te	Tong cua ca ho gia dinh, cho khoan giam tru chi phi y te
Giay chung nhan furusato nozei	Bien lai quyen gop (kifukin juryosho) tu moi dia phuong
Giay chung nhan bao hiem / luong huu	Bang chung dong bao hiem nhan tho, iDeCo, luong huu quoc gia
Ho so thue nuoc ngoai	Bang chung thue da nop o nuoc ngoai, cho tin dung thue nuoc ngoai

Khai bang e-Tax va My Number

Phan lon nguoi nuoc ngoai cu tru khai truc tuyen qua he thong e-Tax cua NTA, thuong qua goc tao to khai tren trinh duyet (kakutei shinkoku sho sakusei coner), no se dung to khai cho ban bang cac goi y tren man hinh.

Thiet lap muot ma nhat:

1. Co the My Number va biet ma PIN cua no.
2. Dung ung dung dien thoai cua NTA hoac dau doc the IC de xac thuc.
3. Di qua bang cau hoi, nhap cac con so tu phieu khau tru thue, them khoan giam tru, va gui di.

Khong co the My Number? Ban van co the khai bang ID/mat khau do so thue cap, hoac in to khai ra va gui buu dien. Cach dung the la nhanh nhat va giup tien hoan thue ve som hon.

Cac khoan giam tru nguoi nuoc ngoai hay bo lo nhat

Chi phi y te (iryohi kojo)

Neu chi phi y te ban tu chi tra cho ho gia dinh (tru di moi khoan duoc hoan) vuot nguong — so nho hon giua 100.000 yen hoac 5% tong thu nhap — ban co the giam tru phan vuot, toi da 2.000.000 yen. Hay giu moi bien lai. Khoan giam tru nay yeu cau nop to khai; no khong duoc xu ly o dieu chinh cuoi nam.

Furusato nozei (thue que huong)

Furusato nozei cho phep ban quyen gop cho cac dia phuong, nhan qua "cam on" dia phuong, va co phan lon so tien (tren muc san 2.000 yen) duoc tru vao thue. Hai cach yeu cau:

• Ngoai le One-Stop — neu ban la nguoi lam cong an luong da lam nenmatsu chosei, quyen gop cho nam dia phuong tro xuong, va da gui moi mau One-Stop di (thuong truoc 10 thang 1 nam sau), ban khong can nop to khai.
• Qua to khai thue — neu ban vuot nam dia phuong, lo han One-Stop, hoac dang khai dau gi do (vi du cho chi phi y te), ban phai gop toan bo quyen gop furusato nozei vao to khai. Bay quan trong: mot khi ban nop to khai, moi don One-Stop ban da gui se mat hieu luc, nen hay liet ke moi khoan quyen gop.

Tin dung thue nuoc ngoai (gaikoku zeigaku kojo)

Neu ban la nguoi cu tru thue tai Nhat co thu nhap da bi danh thue o nuoc khac, tin dung thue nuoc ngoai cho phep ban bu khoan thue nuoc ngoai do vao thue thu nhap Nhat, toi mot gioi han duoc tinh, de tranh danh thue hai lan. No chi ap dung neu ban nop to khai cuoi cung kem ban ke khai bat buoc va bang chung thue nuoc ngoai da nop. Day la cho nhieu nguoi cu tru di chuyen quoc te bo lo tien.

Cac khoan khac can kiem tra

Giam tru phi bao hiem nhan tho, giam tru iDeCo / quy tuong tro doanh nghiep nho, giam tru vo/chong va nguoi phu thuoc, va giam tru quyen gop deu co the giam so thue cua ban neu cong ty chua xu ly.

Cac lua chon phan mem giup khai de hon

Ban co ba huong lon:

1. Goc tao to khai mien phi cua NTA — chinh thuc, mien phi, va nay cung huong dan kha on. Tot nhat khi tinh huong cua ban don gian (mot noi lam cong them mot vai khoan giam tru). Ho tro tieng Anh han che, nen hay du tru thoi gian hoac nho ho tro.
2. Phan mem thue thuong mai — cac dich vu nhu freee va Money Forward duoc ho kinh doanh ca the va nguoi co thu nhap phu ua chuong. Chung nhap du lieu ngan hang/the, phan loai chi phi, va tao tep e-Tax. Thuong co goi tra phi cho ban xuat to khai cuoi cung day du.
3. Mot ke toan thue co giay phep (zeirishi) — dang dong tien neu ban co thu nhap nuoc ngoai, mot cau hoi ve hiep dinh thue, mot doanh nghiep, hoac don gian la muon chac chan.

Neu ban kinh doanh phu hoac lam tu do, phan mem ke toan co the tu hoan von bang so gio tiet kiem duoc. Chung toi se them lua chon de xuat o day mot khi doi tac lien ket duoc xac nhan.

So sanh phan mem khai thue Nhat Ban

Mot moc thoi gian don gian ma hieu qua

• Thang 12 - thang 1: thu thap phieu khau tru thue, bien lai va giay chung nhan quyen gop. Lam the My Number neu ban chua co.
• Truoc 10 thang 1: gui buu dien cac mau One-Stop furusato nozei (neu ban dung cach do).
• Tu 16 thang 2: khai qua e-Tax. To khai chi de hoan thue thuong co the gui som hon.
• Truoc 16 thang 3 nam 2026: khai va nop bat ky so con thieu nao.

Dung de den tuan cuoi cung — cac quay ho tro va he thong e-Tax tro nen qua tai, va mot giay to thieu co the lam ban mat nhieu ngay.

Nguon / cap nhat lan cuoi

Cap nhat lan cuoi 2026-06-25. Ngay khai va quy tac ai-phai-khai duoc kiem chung tren cac trang tieng Anh cua Co quan Thue Quoc gia (NTA / kokuzeicho) va thong bao khai thu nhap 2025 chinh thuc cua NTA: ky khai 2026 la 16 thang 2 den 16 thang 3 nam 2026 (15/3 la Chu Nhat). Cac con so giam tru (nguong chi phi y te, tin dung thue nuoc ngoai) phan anh huong dan cua NTA hien hanh tai thoi diem viet. Quy tac va nguong co the thay doi moi nam — hay luon xac nhan chi tiet cua ban tren trang NTA (nta.go.jp/english) hoac voi mot zeirishi co giay phep truoc khi nop.