Tax Return in Japan: How to File Your Final Tax Return (Kakutei Shinkoku) for 2026 Income

A tax return in Japan is called kakutei shinkoku (確定申告). It reports your total income from January 1 to December 31 to the National Tax Agency (NTA). For 2026 income, you file between February 16 and March 15, 2027.

You are required to file a final tax return if you are self-employed or a freelancer in Japan. Employees must also file if they earn more than ¥200,000 of net side income. Most other employees are not required to file a tax return, because their employer completes the year-end adjustment.

Refund-only returns open on January 1, 2027. You can claim a tax refund for up to five years. This guide covers who must file, the form in English, deadlines, penalties, and how the tax is paid.

Tax return in Japan (kakutei shinkoku): quick overview

Here are the key dates and rules for the tax return in Japan at a glance.

Key date or rule	2026 income (filed in 2027)
Tax year covered	January 1 to December 31, 2026
Refund-only returns accepted	From January 1, 2027
Filing period	February 16 to March 15, 2027
Payment deadline	March 15, 2027
Direct debit (振替納税, furikae nōzei)	Mid to late April 2027 (the NTA announces the date)
How to file	e-Tax, at the tax office, or by mail
Late filing penalty	5% to 30% of the unpaid tax, plus late interest
Window to claim a tax refund	Five years

You generally need to file a tax return in Japan if you:

• run a sole proprietorship or work as a freelancer;

• earn more than ¥200,000 of income outside your company’s year end adjustment (年末調整, nenmatsu chōsei);

• earn more than ¥20 million in salary;

• work for an employer outside Japan; or

• want a tax refund or deductions your employer did not handle.

If March 15 falls on a weekend or public holiday, the deadline moves to the next business day.

What changes for 2026 income

The 2026 tax reform raises the income tax-free line for salary to ¥1.78 million. It applies to income earned in 2026 and the return you file in 2027.

• Basic deduction (基礎控除, kiso kōjo): up to ¥1.04 million for lower earners. Higher earners receive a smaller amount.

• Employment income deduction (給与所得控除): the minimum rises to ¥740,000.

• Who sees it first: employees receive the change through the December 2026 year end tax adjustment.

Late payment interest rose in 2026, to 2.8% a year for the first two months, then 9.1%. The rate is reset each January, so check the NTA site for the 2027 rate.

Blue Return deductions change from 2027 income, which you file in 2028. Paper filers lose most of the deduction, so plan to switch to e-Tax now.

👉 See the current Japan tax rates for bracket details.

Kakutei shinkoku, the Final Income Tax Return in Japan

The final tax return settles your income tax for one calendar year. You calculate your total income, subtract deductions, and work out the tax amount yourself. Japan calls this a self-assessment system.

If you run a sole proprietorship or freelance, you must file each year. Company employees usually do not file. Their employer settles income tax through the year end adjustment instead.

You can download the return form from the NTA website or pick one up at your tax office. Most people now prepare it online using the NTA’s Return Preparation Corner (確定申告書等作成コーナー).

👉 You may also be interested in: Nozei Shomeisho: Your Guide to Japan's Tax Certificate

Filing types for final tax return in Japan

Sole proprietors choose one of two filing types for their final income tax return. The White Return is shiro-iro shinkoku (白色申告). The Blue Return is ao-iro shinkoku (青色申告).

	Blue Return (青色申告)	White Return (白色申告)
Application	Required. Submit it by March 15 of the year you start, or within 2 months of opening.	Not required
Bookkeeping	Double-entry books for the larger deductions	Simple books
Special deduction (2026 income)	¥650,000 with e-Tax or electronic books, ¥550,000 on paper, ¥100,000 with simple books	None
Business losses	Carry forward for 3 years	Limited carry forward
Family employee salaries	Deductible as paid, with prior notice	Fixed caps: ¥860,000 for a spouse, ¥500,000 for others
Attached statement	Blue Return financial statement (青色申告決算書, aoiro shinkoku kessansho)	Income and expense statement (収支内訳書, shūshi uchiwake-sho)

Blue Return deductions from 2027 income:

• ¥750,000 with double-entry books, e-Tax, and qualifying electronic records

• ¥650,000 with double-entry books and e-Tax

• ¥100,000 with double-entry books filed on paper, down from ¥550,000

• Zero with simple books and revenue over ¥10 million two years earlier

Blue Return filers must keep their books up to date. Log every expense, including entertainment costs (交際費, kōsaihi).

Sole proprietors may also owe consumption tax. You must file a consumption tax return if your taxable sales two years earlier topped ¥10 million. You must also file if you registered under the invoice system. The deadline for individuals is March 31.

Apps like MoneyForward and freee.jp connect directly to e-Tax, but they work mainly in Japanese. Read our guides to bookkeeping in Japan and the Electronic Bookkeeping Act.

Do employees in Japan need to file a tax return?

Most employees are not required to file a tax return in Japan. Their employer completes the year end tax adjustment (年末調整, nenmatsu chōsei) instead. However, you must file a final tax return if any of the following apply.

• Side income: you earn more than ¥200,000 of net income outside your salary, such as from a side hustle.

• High salary: your annual salary is more than ¥20 million.

• Two employers: your secondary salary plus any other income is more than ¥200,000.

• Foreign employer: your salary does not go through a Japanese payroll.

• Mid-year exit: you left a job and no employer completed your year end adjustment.

You can also file to claim a tax refund. If you do, you must report all income, including side income under ¥200,000. Common reasons to file:

• medical expenses over ¥100,000, or over 5% of your income if you earn under ¥2 million;

• the first year of a housing loan deduction;

• furusato nōzei donations outside the one-stop system.

👉 See our guide to a tax refund in Japan for foreigners.

Tax returns in Japan for foreign residents

Your tax residency decides which income you report. Residents have a home in Japan or have lived here for one year or more. Foreign employees with a work contract of one year or more count as residents from the day they arrive.

Status	Who	Taxable income
Resident (other than non-permanent)	Japanese nationals, plus foreign nationals in Japan more than 5 of the past 10 years	Worldwide income
Non-permanent resident	Foreign nationals in Japan 5 years or less of the past 10 years	Japan-source income, plus foreign income paid in or sent to Japan
Non-resident	No domicile and less than one year in Japan	Japan-source income only

Remote workers paid from abroad usually need to file. See working remotely from Japan and the US-Japan tax treaty.

Leaving Japan mid-year? File before you depart, or appoint a tax representative (納税管理人, nōzei kanrinin) to file by March 15. Our leaving Japan checklist and pension refund guide cover the other steps.

Who needs to file a Final Tax Return in Japan?

Sole proprietors and freelancers must report their income or loss every year. Salary income earners must file when the year end adjustment (年末調整, nenmatsu chōsei) does not cover them. This includes people who:

• ✔️ leave Japan before the end of the year;

• ✔️ work for an employer based outside Japan;

• ✔️ have several income types, such as part-time jobs, crypto, or capital gains income. Gains inside a NISA account are tax-free and need no filing;

• ✔️ did not submit the Application for (Change in) Exemption for Dependents to their employer; or

• ✔️ earn more than ¥20 million a year in salary.

Check how you are really paid. Some workers believe they are employees, but they send their company an invoice each month. In that case, the tax office may treat your pay as business income, and you need to file a final tax return yourself.

Otani Accounting Office often sees this among foreign designers and engineers. Some went years without filing because no withholding tax was taken from their pay. The tax office looks at how you actually work, not just the contract title.

If you overpaid tax, file a return to get the difference back as a tax refund.

How to prepare your Final Income Tax Return in Japan

You can prepare your final tax return in two ways: hire a tax accountant or file it yourself.

With a tax accountant (税理士, zeirishi). You send your records, and the accountant prepares and files the return for you. Start with our list of bilingual accounting firms in Tokyo. If you run a KK or GK, MailMate Bookkeeping & Tax Filing files your corporate taxes through a licensed tax accountant.

On your own. The NTA’s online Return Preparation Corner calculates the tax for you. It runs only in Japanese, so first-time filers should allow extra time.

Types of tax forms in Japan

Since 2022 income, Japan uses one standard return form. The NTA abolished the old Form A, and everyone now uses the former Form B layout. The form has two main sheets:

• Schedule 1 (第一表, dai-ippyō): income, deductions, and the tax amount.

• Schedule 2 (第二表, dai-nihyō): details behind each income and deduction.

Some filers attach extra sheets:

• Schedule 3 (第三表): separately taxed income, such as land or stock sales.

• Schedule 4 (第四表): loss carryforwards.

Download the current form from the NTA website, or pick one up at any tax office.

Documents to prepare for your tax return

Your documents depend on your income type, your filing type, and how you file. Most filers need the following:

• My Number Card or notification, plus photo ID

• Withholding tax slip (源泉徴収票, gensen chōshū-hyō) from each employer

• Sales and expense records, with invoices and receipts

• Blue Return financial statement or income and expense statement

• Deduction certificates for social insurance, life insurance, iDeCo, and earthquake insurance

• Medical expense details, if you claim that deduction

• Furusato nōzei donation receipts

• Japanese bank account details for any tax refund

e-Tax users can pull many certificates automatically through Mynaportal.

👉 Read our E-Tax guide to learn how to file your tax return online

Japan Income Tax Return Form in English: Schedule 1 and Schedule 2

Below, we explain each part of the Japan income tax return form in English. Our tab numbers match the graphics on this page. The graphics show the NTA’s draft forms for 2026 income, which may change before January 2027. Blue Return filers also attach the Blue Return financial statement.

Schedule 1 (第一表) of the final income tax return

Schedule 1 (第一表) of the final income tax return, with the 8 tabs explained below. Source: National Tax Agency, draft form for 2026 income.

Schedule 1 is the main page of your tax return. It has 8 tabs.

TAB 1: Personal details. Enter your tax address (納税地, nōzeichi), name, My Number, occupation, and trade name (屋号, yagō). Add your home address if it differs from your tax address. Also enter your address as of January 1 of the following year, if you moved.

TAB 2: Revenue (収入金額等, shūnyū kingaku tō). Enter gross revenue for each income type before expenses. Types include business, real estate, dividends, salary, pensions, and miscellaneous income. Side business income often goes under miscellaneous “business” (業務, gyōmu).

TAB 3: Income (所得金額等, shotoku kingaku tō). Lines ① to ⑫ show income after expenses for each type. Business filers copy these figures from the Blue Return financial statement or the income and expense statement. Line ⑫ is your total income.

Blue Return financial statement (所得税青色申告決算書). It has four pages: a profit and loss statement, two pages of breakdowns, and a balance sheet.

For 2026 income, double-entry books filed by e-Tax earn a ¥650,000 deduction. The same books filed on paper earn ¥550,000.

Simple books or late filing limit the deduction to ¥100,000. In that case, you can skip the balance sheet.

TAB 4: Deductions (所得から差し引かれる金額). Lines ⑬ to ㉚ list every income deduction you claim. They include:

• social insurance and small-business mutual aid, including iDeCo;

• life insurance and earthquake insurance;

• the spouse deduction and dependent deductions;

• the basic deduction;

• casualty losses, medical expenses, and donations.

Schedule 2 holds the detail behind most of these lines.

Note on the basic deduction (基礎控除):

• 2025 income: the standard amount is ¥580,000, with a special addition for lower earners.

• 2026 income: the basic deduction reaches ¥1.04 million for lower earners. Higher earners receive less, so confirm your amount when you file.

TAB 5: Tax calculation (税金の計算, zeikin no keisan). The form applies the income tax rate to your taxable income, then subtracts tax credits. Credits include the dividend credit and the housing loan credit. Next, it adds the 2.1% special reconstruction income tax.

The form then subtracts withholding tax (line ㊾) and any estimated tax you prepaid (予定納税, yotei nōzei). The result is the tax amount you owe, or your tax refund. The bottom two lines are for amended returns only.

TAB 6: Other items (その他, sono ta). Enter supporting figures the tax office needs. These include:

• your spouse’s total income;

• total salaries paid to family employees;

• your Blue Return special deduction;

• business losses carried forward from earlier years.

TAB 7: Deferred payment (延納の届出, ennō no todokede). You can pay at least half the tax by March 15 and the rest by May 31. Enter both amounts here. Interest tax (利子税, rishi-zei) applies to the deferred part.

TAB 8: Refund account (還付される税金の受取場所). Enter the Japanese bank account for your tax refund: bank, branch, account type, and number. Japan Post Bank users enter their account symbol and number instead.

Just below this tab, you can choose to use your registered public funds account (公金受取口座, kōkin uketori kōza). e-Tax refunds arrive in about three weeks. Paper refunds take about one to one and a half months.

Schedule 2 (第二表) of the final income tax return

Schedule 2 (第二表) of the final income tax return, with the 9 tabs explained below. Source: National Tax Agency, draft form for 2026 income.

Schedule 2 holds the details behind the totals on Schedule 1. You fill it in first, then copy each total across. It has 9 tabs.

TAB 9: Address and name. Enter your tax address, trade name, and name. These must match TAB 1 of Schedule 1.

TAB 10: Insurance premium deductions (保険料控除等に関する事項). List the premiums you paid by type:

• social insurance premiums, such as pension and health insurance;

• small-business mutual aid, including iDeCo;

• life, private pension, and nursing care insurance, split into “new” and “old” contracts;

• earthquake insurance and old long-term casualty insurance.

The last column shows the part your employer did not cover in the year end adjustment.

TAB 11: Income breakdown and withholding tax (所得の内訳). List each payer: income type, item, payer name, and address or corporate number. Then enter the amount paid and the withholding tax deducted. The total goes to line ㊾ on Schedule 1.

TAB 12: Spouse and relatives (配偶者や親族に関する事項). List your spouse and each dependent with their My Number, relationship, and date of birth. Tick the boxes for disability and for relatives living outside Japan.

The residence tax columns flag dependents under 16 and those living apart. Claiming a relative abroad? You must provide proof of the relationship and of the money you sent them. Relatives aged 30 to 69 qualify only if they study abroad, have a disability, or received ¥380,000 or more from you that year.

TAB 13: Personal status (本人に関する事項). Tick the boxes that apply to you: widow (寡婦, kafu), single parent (ひとり親, hitorioya), working student, or person with a disability. These link to the matching deductions in TAB 4.

TAB 14: Casualty loss deduction (雑損控除に関する事項). Enter the cause and date of the damage, and what was damaged. Then enter the loss amount, any insurance payout, and disaster-related costs.

TAB 15: Donations, capital gains, and occasional income. This tab has two parts:

• Donations (寄附金控除に関する事項): the recipient’s name and the amount you gave. Furusato nōzei donations go here.

• Capital gains and occasional income (総合課税の譲渡所得、一時所得): the income type, revenue, expenses, and the net amount. Occasional income includes insurance maturity payouts and prize money.

TAB 16: Family employees (事業専従者に関する事項). List each family member who works in your business. Enter their My Number, relationship, birth date, work details, and salary.

Blue Return filers enter these salaries twice: first in the Blue Return financial statement, then here. The two amounts must match. The total also goes to TAB 6 on Schedule 1.

TAB 17: Residence tax and business tax (住民税・事業税に関する事項).

The residence tax section records items your city uses:

• dividends and stock gains already taxed at source;

• donations to prefectures and municipalities;

• relatives with retirement income.

It also asks how you want to pay residence tax on non-salary income. Pick “pay yourself” (自分で納付, jibun de nōfu) to keep side income off your employer’s payroll.

The business tax section (個人事業税, kojin jigyō-zei) records:

• non-taxable income;

• business openings or closures during the year;

• the Blue Return deduction taken from real estate income;

• losses on business assets.

Business tax applies to 70 designated businesses. The rate is 3% to 5% of income above a ¥2.9 million owner’s deduction. Your income tax return also counts as your business tax return, and you pay in August and November.

The bottom row lists any relatives above who live at a different address.

How can I file my return?

There are four ways to submit a final tax return in Japan.

• e-Tax online. File from home, 24 hours a day, during the filing period. Most filers use a My Number Card read by a smartphone. iPhone and Android users can also set up a smartphone certificate and skip the card. 👉 Learn what e-Tax is and how to set it up.

• At the tax office. Staff help you complete the return on a computer, mostly in Japanese. Get an entry ticket through the NTA’s LINE account, or pick one up on the day. Filing venues do not open on weekends or holidays in 2027.

• By mail. Send your return by regular or simple registered mail, since courier services are not accepted. The postmark date counts as your filing date.

• Tax office drop box. Leave your return in the collection box outside office hours.

e-Tax is the fastest way to file and to receive a tax refund. Living abroad? A virtual mailbox in Japan lets you read tax office letters online.

Note: the NTA stopped issuing new e-Tax ID and password logins in October 2025. Existing users can keep using theirs.

When is the filing deadline?

For 2026 income, the filing period runs from February 16 to March 15, 2027. The tax is due on March 15 as well. If you chose direct debit, the NTA debits your account in mid to late April.

You can submit a refund-only return from January 1, 2027. You have five years to claim a tax refund.

If a deadline falls on a weekend or holiday, it moves to the next business day. In 2026, March 15 was a Sunday, so the deadline for 2025 income was March 16.

Consequences and penalties for not filing a tax return in Japan

The NTA adds penalties and interest when you file or pay late. The amount depends on how late you are and whether the tax office contacted you first.

Late filing penalty (無申告加算税, mu-shinkoku kasan-zei)

When you file	Penalty rate on unpaid tax
Within one month, tax paid by the deadline, and no penalty in the past five years	None
Late, but before any audit notice	5%
After an audit notice, before the tax office decides	10% / 15% / 25%
After an audit, or when the tax office issues a determination	15% up to ¥500,000, 20% up to ¥3 million, 30% above

Repeat late filers can owe an extra 10%.

Underreporting penalty (過少申告加算税, kashō-shinkoku kasan-zei)

This penalty applies when you file but report too little tax. The rate is 10%. It rises to 15% on the portion above ¥500,000 or your original tax, whichever is larger.

Heavy penalty for intentional non-reporting (重加算税, jū-kasan-zei)

The tax office imposes this penalty when you hide or falsify income. The rate is 35% for underreported tax and 40% for unfiled tax.

Late payment interest (延滞税, entai-zei)

Interest runs from the day after the due date until the tax is paid. For 2026, the rate is 2.8% a year for the first two months, then 9.1%.

Practical consequences for foreign residents

Unpaid tax shows on your tax certificate (納税証明書, nōzei shōmeisho). Immigration checks this certificate for visa renewals and permanent residency.

File on time, even if some figures are uncertain. If you underpaid, file an amended return (修正申告). If you overpaid, request a correction (更正の請求) within five years.

How do I pay my tax?

You must pay the tax by March 15, 2027, for 2026 income. There are six ways the tax is paid:

• Direct debit (振替納税). Register before the deadline, and the NTA debits your account in April.

• Online. Pay through e-Tax or bank transfer from your online banking.

• Credit card. Use the NTA’s official card payment site, which charges a fee.

• Convenience store. Create a QR code on the NTA site and pay in cash at Lawson, MINISTOP, or FamilyMart. The limit is ¥300,000.

• Smartphone app. Pay through the NTA’s smartphone payment site with an app such as PayPay. Top up your balance first. The limit is ¥300,000.

• Cash. Pay at the tax office or a bank counter.

Good records make every filing faster. Keep your books current all year, and store records as the Electronic Bookkeeping Act requires.

👉 Learn about the various tax types in Japan in our glossary.

Japan personal tax guides

Use these guides for each part of your tax return in Japan:

Before you file

• Year end tax adjustment: how your employer settles income tax in December

• Japan income tax rates: national and local tax brackets

• Tax residency and the US-Japan tax treaty: avoiding double tax on overseas income

Filing and paying

• What is e-Tax?: set up online filing

• Consumption tax: when freelancers must file a second return

Deductions and refunds

• Tax refund in Japan for foreigners: when and how to claim money back

• Furusato nōzei: hometown tax donations that cut your tax bill

After you file

• Residence tax in Japan: the local tax bill that arrives in June

• Nozei shomeisho: proof of tax payment for visa renewals

Special situations

• Crypto tax in Japan: reporting gains as miscellaneous income

• Tax representative in Japan: who can act for you after you leave

• Inheritance tax in Japan: rules for heirs in and outside Japan

Running a company instead? See bookkeeping in Japan and corporate tax in Japan.

Frequently asked questions

When is the deadline for a tax return in Japan for 2026 income?

The deadline is March 15, 2027, for both filing and paying. The filing period opens on February 16, 2027. Refund-only returns open earlier, on January 1, 2027. If you use direct debit, the NTA takes payment in mid to late April.

Who is required to file a tax return in Japan?

Sole proprietors and freelancers must file every year. Employees must file if they earn more than ¥200,000 of net side income, or earn over ¥20 million in salary. Anyone paid by a foreign employer outside Japanese payroll must also file. People leaving Japan mid-year often need to file before departure.

Do company employees need to file a tax return in Japan?

Most employees are not required to file a tax return. Their employer settles income tax through the year end adjustment (年末調整, nenmatsu chōsei). You must file if you have more than ¥200,000 of net side income, or a second job whose pay plus other income exceeds ¥200,000. You can also file by choice to claim a tax refund, such as for medical expenses or the first year of a housing loan deduction.

Can I file a tax return in Japan in English?

No, the return form and e-Tax are in Japanese only. The NTA publishes an English guide to income tax returns each year. Tax office staff help at the counter, mostly in Japanese. A bilingual tax accountant (税理士, zeirishi) can file the whole return for you.

What is the difference between the Blue Return and White Return?

The Blue Return (青色申告) offers a special deduction of up to ¥650,000 for 2026 income. It also lets you carry business losses forward for three years. The White Return (白色申告) needs simpler books but gives no special deduction. You must apply by March 15 of the year you start using it, or within 2 months of opening your business.

What happens if I miss the tax return deadline in Japan?

You may owe a late filing penalty of 5% to 30% of the unpaid tax. You also owe late payment interest, which was 2.8% to 9.1% a year in 2026. You pay no penalty if you file within one month, pay on time, and had no penalty in five years. Late refund-only returns carry no penalty.

How long does a tax refund take in Japan?

An e-Tax refund usually arrives in about three weeks. A paper return takes about one to one and a half months. The refund goes to a Japanese bank account you list on the return. You can claim a tax refund for up to five years.

Do foreigners in Japan pay tax on overseas income?

It depends on your tax residency. Foreign residents in Japan for more than five of the past ten years pay tax on worldwide income. Non-permanent residents pay tax on Japan-source income, plus foreign income paid in or sent to Japan. Non-residents pay tax only on income earned in Japan.

In closing

A tax return in Japan is easier when you know three things: whether you must file, your deadline, and which form tabs apply to you. For 2026 income, file between February 16 and March 15, 2027. Refund-only returns open on January 1, 2027.

Most of the work happens before tax season. Keep your records organized all year, and the final tax return takes hours, not weeks.

How MailMate helps with tax and accounting in Japan

📬 Never miss a letter from the tax office. The tax office, your city hall, and your employer still send key documents by post. These include residence tax bills, withholding tax slips, and audit notices. A MailMate virtual mailbox scans and translates them, so you can read them in English from anywhere.

📈 Keep receipts in one place. Expense & Receipt Capture stores paper and digital receipts together. Snap a photo, upload a PDF, or mail the paper to MailMate for scanning.

📚 Hand off the books for your company. Did you incorporate as a KK or GK? MailMate Bookkeeping & Tax Filing handles it:

• an assigned bookkeeper reconciles your transactions;

• a licensed tax accountant (税理士, zeirishi) files your corporate, consumption, and local taxes.

Plans start free, and the Bookkeeper plan costs ¥22,000 a month plus ¥99 per reconciled transaction.

🌏 Own property in Japan but live abroad? The Property Tax Representative service pays your annual property tax and gives you English summaries of tax notices.

📝 Filing a personal tax return in English? Start with our list of bilingual accounting firms in Tokyo, including Otani Accounting Office.

💻 Thinking about turning your freelance work into a company? Compare a godo kaisha and a kabushiki kaisha, and see how corporate tax in Japan differs from income tax.