Japan Tax Return: Complete Guide for Foreign Residents — Quick Answer Who Needs It, Deadlines, Tax Office & e-Tax

⚡ 30-Second Bottom Line: Foreigners who must file a Japan tax return = (1) Salary income over ¥20M (2) Salary from 2+ employers (3) Side income over ¥200K (4) Overseas remittances + overseas accounts (5) Independent contractors / freelancers. Deadline every year is Feb 16 - Mar 15, file at tax office or via e-Tax (online), My Number Card + ID/password method. Refunds are often possible — skipping the filing can cost you.

Quick Reference	Value
Required if	Salary over ¥20M, side income over ¥200K
Deadline	Feb 16 - Mar 15
Where	Tax office or e-Tax
Documents	My Number, withholding certificate
Refunds	Common
Last verified	June 2026

30-Second Bottom Line

Salaried workers with only one employer on a work visa generally don't need to file (the company does the year-end adjustment). But side jobs, multiple sources, overseas assets, and freelancers all require filing. Refunds are often possible, so when in doubt, ask the tax office (free consultation).

📋 Who Needs to File

✅ Required (Even Salaried Workers)

1. Salary income over ¥20M
2. Salary from 2 or more places (main + part-time, etc.)
3. Side income over ¥200K (doujinshi, YouTube, investing, etc.)
4. Retirement pay where the company didn't withhold tax
5. Officer of a family company + related payments

✅ Required (Business / Freelance)

6. Sole proprietor / self-employed
7. Income over ¥480K

✅ Required (International)

8. Holding overseas financial accounts (over ¥50M = overseas asset report)
9. Sale of overseas real estate
10. Overseas dividends / interest

⚠️ Optional (You Can If You Want)

• Medical expenses over ¥100K: Refund
• Furusato Nozei: Refund
• Mortgage deduction: Refund
• Life insurance deduction: Refund

❌ No Filing Required

• Salaried worker at one company (year-end adjusted)
• Annual income ¥480K or less
• Tourist visa (within 90 days): Non-resident

📅 Deadlines & Schedule

Filing Period

• February 16 - March 15 (every year)
• If Mar 15 falls on a holiday → next business day
• e-Tax (electronic filing) = 24-hour reception

Refund-Only Filing (Optional)

• January 1 - up to 5 years
• Can go back up to 5 prior years

Key Dates (2026 Income → 2027 March Filing)

• 2026: December 31 = income confirmation date
• 2027: January = withholding certificate issued
• 2027: February 16 = filing opens
• 2027: March 16 = filing closes

🏛 How to File

1️⃣ e-Tax (Online, Recommended)

• Via the National Tax Agency website
• 24/7 reception
• Faster refunds (2-3 weeks)
• My Number Card or ID/PW method

My Number Card Method

• My Number Card required
• Electronic certificate PIN
• NFC-compatible smartphone or card reader

ID/PW Method

• Issued in advance at tax office
• OK without My Number
• Valid for 5 years

2️⃣ Tax Office in Person

• Weekdays 8:30-17:00
• Free consultations available
• Submit documents + seal (hanko)

3️⃣ By Mail

• Registered mail or Letter Pack
• Receipt date = filing date

📋 Required Documents

Common

• My Number notification card or Individual Number Card
• ID verification (driver's license, residence card, etc.)
• Personal seal (hanko)

Salaried Workers

• Withholding certificate (from last year's employer)
• Proof of side income

Business Operators

• Income ledger
• Expense receipts (keep for 5 years)
• Blue-form or white-form return

Deductions

• Medical receipts
• Life insurance deduction certificate
• Social insurance premium deduction certificate
• Donation receipts (Furusato Nozei etc.)

💰 Possible Refunds

Common Refund Reasons

🌏 Notes by Country

🇺🇸 Americans

• Tax treaty applies
• Foreign Earned Income Exclusion on the US side
• Must file in both the US and Japan

🇨🇳 China

• Tax treaty applies
• Report "foreign income" on the China side

🇪🇺 Europe

• Each country has its own tax treaty with Japan
• No unified EU treaty

🇰🇷 South Korea

• Tax treaty applies
• Report "overseas income" (국외 소득) on the Korea side

🛂 Resident vs Non-Resident Classification

Resident

• Has an address in Japan
• Plans to stay 1+ year
• Worldwide income is taxable

Non-Permanent Resident (subcategory of resident)

• Not a Japanese national
• 5 years or less in Japan within the past 10 years
• Taxed on Japan-source income + foreign income remitted to Japan

Non-Resident

• Tourists, short-term stays
• Only Japan-source income is taxed

💼 Side Jobs & Freelance

Side Income over ¥200K

• Required even for salaried workers
• YouTube / blog / investing / doujinshi etc.

Freelance

• Register as a sole proprietor
• Blue-form return gives a ¥650K deduction
• White-form return is simpler

Eligible Business Expenses

• Business portion of rent
• Business portion of utilities
• Communication costs
• Travel costs
• Books, training fees
• Tools, PCs, etc.

💸 Overseas Remittances & International Income

Overseas Remittances

• Over ¥1M: bank notifies tax office
• Over ¥30M: overseas remittance report

Overseas Accounts

• Over ¥50M: overseas asset report
• Failure to file = penalty

Overseas Dividends & Interest

• Japanese withholding applied: no filing needed
• Foreign source: must file

📱 e-Tax Preparation

Required

1. Get a My Number Card (1-2 months from application)
2. NFC-compatible smartphone or card reader
3. Install the My Number Portal app

Or ID/PW Method

1. Apply in advance at tax office
2. Keep issued ID/PW safe

⏰ Time Required to File

Simple Cases

• Salaried + side income over ¥200K: 30-60 min
• Same-day completion with e-Tax

Moderate

• Side income + many deductions: 1-2 hours
• Multiple income sources: similar

Complex

• Freelance (blue-form): 2-5 hours
• Overseas assets + investments: 3-10 hours
• Consider hiring a tax accountant = ¥30K-150K

🆘 Where to Get Help

Free Consultation

• Tax office filing help desk: weekdays 8:30-17:00
• Tax accountant association free clinics: limited periods
• City/ward tax consultation: weekdays

Paid Consultation

• Tax accountant offices: ¥5-20K / hour
• Online tax accountant services: ¥5-15K / month
• Accounting software (Yayoi, freee, etc.): ¥1-3K / month

Multilingual Support

• Tokyo Tax Bureau multilingual consultation: English, Chinese, Korean
• Interpreter service at tax offices

5 Common Tourist Mistakes

1. Trying to file on a tourist visa → Not required
2. Failing to report side income → Back taxes later
3. Failing to report overseas remittances → Penalty risk
4. Losing your withholding certificate → Reissuable but takes time
5. Filing at the deadline → Late refund, crowded tax office

💡 Refund Filing Tips

1. Back 5 Years Allowed

• You can claim refunds up to 5 years back
• Check before the time limit

2. Medical Expenses Are Household-Wide

• Combine entire family's medical expenses
• Applies once over ¥100K

3. Don't Forget Furusato Nozei

• One-stop exception means no filing needed
• Filing required if you donated to more than 5 municipalities

4. iDeCo & Small Business Mutual Aid

• Full contribution is deductible
• Big tax savings

5. Mortgage Deduction (First Year)

• Filing required only the first year
• Year-end adjustment handles years 2+

Pre-Departure Checklist

January

• Receive withholding certificate from last year's employer
• Check My Number Card
• Organize required documents

February

• Choose e-Tax or tax office
• Prepare deduction documents
• Draft the return

March

• Submit by 3/15
• Receive refund (2-3 weeks later)

Frequently Asked Questions

Q: Do tourists on a tourist visa need to file?

A: No. Under 90 days + no residence = non-resident.

Q: What if I'm a salaried worker with ¥100K side income?

A: Under ¥200K = no filing required, but you can file voluntarily for a refund.

Q: What if my spouse lives outside Japan?

A: Not eligible for dependent deduction, though tax treaties may apply.

Q: What's the penalty for not filing?

A: No-filing surcharge 5-20%, late-payment tax 4-9% annually, criminal charges in serious cases.

Q: Are there English-speaking tax accountants?

A: Plenty of foreigner-friendly tax accountant offices in Tokyo & Osaka, ¥10-30K / hour.

Editorial info: Yen Finder Editorial / Last verified June 2026. Tax rules change — check the National Tax Agency website (https://www.nta.go.jp) for the latest. Strongly consult a professional tax accountant for important decisions.