What Is This Letter? Japanese Tax, Pension and Insurance Mail Explained

From

Your city office, or your employer passes it to you

When

May to June each year, from your second year in Japan

What it is: Your resident tax for the year from June, based on last year's income. Employees get the notice through their employer, and the tax is deducted from salary in 12 installments from June to May. If you pay it yourself, the notice comes by mail with payment slips for four installments: June, August, October and January.

What to do: Check the income and deductions on it. If you pay it yourself, pay each slip by its due date at a bank, a convenience store or by the payment methods printed on it.

Resident tax in Japan →

From

Your city office

When

After you join, and each year around June (dates vary by city)

What it is: The premium for National Health Insurance, with payment slips for several installments. The amount is based on last year's income and the number of people in your household.

What to do: Pay each slip by its due date, or set up direct debit at the city office. If paying is difficult, ask the city office before the due date.

Health insurance after leaving your job →

From

Japan Pension Service (日本年金機構)

When

After you join the national pension, then each April for the new fiscal year

What it is: A booklet of monthly slips for the national pension premium (¥17,920 a month in FY2026). Each month's premium is due at the end of the following month.

What to do: Pay at a bank or convenience store, or set up direct debit or credit card payment. Students can apply to defer payments instead.

Moving to Japan checklist →

From

Japan Pension Service (日本年金機構)

When

Every year in your birthday month

What it is: A record of the months you have paid into the pension and your estimated pension. It is usually a postcard; at ages 35, 45 and 59 it comes as a sealed letter with your full record.

What to do: Nothing to pay. Check that your periods of work are all recorded. Keep it: it helps if you later claim the lump-sum withdrawal.

Pension refund calculator →

From

Your employer

When

After the year-end adjustment (December or January), or after you leave a job

What it is: Your total salary for the year, the social insurance deducted and the income tax withheld. It is the Japanese equivalent of an annual tax statement. See withholding slip.

What to do: Keep it. You need it for a tax return, for your next employer if you change jobs in the same year, and often for visa or loan applications.

Filing a tax return →

From

Japan Agency for Local Authority Information Systems (J-LIS), sent to your registered address

When

A few weeks after you register your address

What it is: Your 12-digit My Number, often with an application form for the My Number Card.

What to do: Keep it safe and do not share the number casually. Give it to your employer and bank when asked. You can apply for the My Number Card with the enclosed form.

Moving to Japan checklist →

From

Your health insurer

When

Once or a few times a year, depending on the insurer

What it is: A list of the medical care you received and what you paid, as recorded by your health insurer.

What to do: Nothing to pay. You can use it when you claim the medical expense deduction in a tax return.

Medical expense deduction →

From

The municipality you donated to

When

Weeks after each furusato nozei donation

What it is: Proof of your furusato nozei donation.

What to do: Keep it. If you file a tax return, you use it to claim the deduction. With the one-stop exception, send the application form the city gives you instead, by the deadline printed on it.

Furusato nozei calculator →

From

Your city office, the Japan Pension Service or the tax office

When

After a payment deadline has passed

What it is: A tax or premium was not paid by its deadline. It states the amount still owed and a new deadline.

What to do: Pay as soon as possible, or contact the sender if you cannot. Late payment adds a late charge, and unpaid amounts can eventually lead to seizure of your savings or salary. Late payments also count against you for permanent residency.

Permanent residency and payment records →