Filling In Japanese Tax Forms from Your Employer

Your employer hands you tax forms in Japanese when you join and every November. They decide how much tax is withheld and whether you get a refund. The National Tax Agency publishes official English versions: use them side by side with the Japanese form, and this guide, to see what goes where.

Last updated: September 26, 2026

1. Dependents declaration (扶養控除等申告書)

The dependents declaration (fuyō kōjo tō shinkokusho) tells your employer who you support, so the right amount of income tax is withheld each month.

When: when you join a company, and each year for the next year, usually in November or December. It is due by the day before your first salary of the year.
Only one employer: if you have two jobs, give it to your main employer only. The other job then withholds tax at a higher rate.
Even with no dependents: fill in your own name, My Number and address at the top and submit it. Without it, a higher withholding rate applies and your employer does not do your year-end adjustment.
No change from last year: you may be allowed to state that nothing has changed instead of filling it in again. Ask your employer.

Part of the form	Fill it in if…
Top: your details and your employer's	Always: your name, date of birth, My Number, address and whether you are the head of household.
A: spouse qualified for withholding deduction (源泉控除対象配偶者)	You have a spouse with a low income. The back of the form defines the income limits.
B: dependent relatives aged 16 or older (控除対象扶養親族)	You support relatives aged 16 or older, including parents or children living abroad. Give each person's estimated income for the year. See dependents.
C: disabled person, widow, single parent or working student	Any of these apply to you or a family member.
D: dependents claimed by other workers	Rarely needed; for relatives whose deduction someone else in the household claims.
Bottom: resident tax section (住民税に関する事項)	You have children under 16. They give no income tax deduction, but are reported here for resident tax.

Family living abroad: mark them as non-resident relatives and tick the reason that applies (aged 16–29 or 70 or older, studying abroad, disabled, or you send them ¥380,000 or more a year). Relatives aged 30–69 abroad count only for the last three reasons. You must also give your employer proof of the relationship and of the money you sent, with a Japanese translation if the documents are in another language.

2. Year-end adjustment forms (November)

In November, your employer usually asks for two more forms together with next year's dependents declaration. They are used to settle this year's income tax, and most people get a refund in December.

Basic deduction, spouse deduction and related form (基礎控除申告書兼配偶者控除等申告書…): your estimated income for the year, and your spouse's income if you claim a spouse deduction.
Insurance premium deduction form (保険料控除申告書): life insurance and earthquake insurance premiums with Japanese insurers, and National Pension or health insurance premiums you paid yourself (for example before you joined the company). Attach the certificates the insurers mail you in October and November.

See what the refund could be with the year-end adjustment calculator. Medical costs, the first year of a housing loan deduction and furusato nozei beyond the one-stop exception are not handled here: they need a tax return.

3. Official English versions

The National Tax Agency publishes these forms in English, Chinese, Portuguese, Spanish, Vietnamese and Filipino on its foreign-language forms page. They are provisional translations: use them to understand the Japanese form, and submit the form your employer gives you.
If you leave Japan, the pension lump-sum withdrawal claim form is available in English from the Japan Pension Service. See the pension refund calculator.

Frequently asked questions

Do I need to submit the dependents declaration if I have no dependents?

Yes. Fill in your own details and submit it to your main employer. Without it, a higher withholding rate applies and your employer does not do your year-end adjustment.

Can I claim my parents in my home country as dependents?

Only if they meet the income limit and, if aged 30 to 69, you send them ¥380,000 or more a year, or they are disabled or studying abroad. You need documents proving the relationship and the money you sent.

Is there an English version of the year-end adjustment forms?

Yes. The National Tax Agency publishes provisional English translations of the dependents declaration and the year-end adjustment forms. Use them as a guide and fill in the Japanese form your employer gives you.

Official sources

The rates and rules in this calculator come from these Japanese government and insurer publications (in Japanese).

Calculators

This guide reflects official rules as of the last update. Procedures can differ by city and by your situation; check with your city office, tax office or the Japan Pension Service when in doubt. It is not tax or legal advice.