Filing a Tax Return in Japan: A Guide for Foreign Residents

Most employees in Japan never file a tax return, because the employer settles income tax in the year-end adjustment. But you must file if you have a side income or a very high salary, and filing can get you money back in many common situations. Here is how to tell, and how to do it.

Last updated: September 26, 2026

You must file if…

If you are an employee, you must file a tax return (kakutei shinkoku, 確定申告) for a year when any of these apply:

Your salary was more than ¥20 million.
You had more than ¥200,000 of income other than your salary, after expenses: a side job, freelance work, rent, or income from abroad that is taxable in Japan (see below).
You were paid by two or more employers at the same time (with some exceptions for small second jobs).
Your employer did not withhold Japanese income tax, for example a company in your home country paying your salary directly.

You can get money back if…

Filing is optional in these cases, but it is often worth it:

You left a job during the year and did not start a new one by December, so no year-end adjustment was done. The tax withheld from each paycheck is usually more than the tax on what you actually earned, so you get some back.
Your family's medical costs were over ¥100,000. See the medical expense deduction calculator.
You donated through furusato nozei to more than five municipalities, or you file for another reason (filing cancels the one-stop exception). See the furusato nozei calculator.
It is the first year of a housing loan deduction for a home you bought.
You left Japan and received a pension lump-sum refund: the 20.42% tax withheld from it can be reclaimed through a tax agent.

A return that only claims a refund can be filed from January 1 and for up to 5 years, so it is not too late for past years.

Is your income from abroad taxed in Japan?

It depends on how long you have lived in Japan. Nationality matters only for the middle category.

Category	Who	Taxed in Japan on
Non-permanent resident	A resident without Japanese nationality who has lived in Japan for 5 years or less in the past 10 years	Income from Japan, plus foreign income that is paid in Japan or sent to Japan
Other residents	Residents after that period, and Japanese nationals	Income from anywhere in the world
Non-resident	Someone who does not live in Japan	Income from Japan only

So once you pass 5 years in Japan, interest, dividends, rent or gains from your home country become part of your Japanese tax return. If you also paid tax on them abroad, the foreign tax credit can reduce the double tax.

When to file

For income in 2026, the filing period is February 16 to March 15, 2027. Any tax you owe is due by March 15 too, unless you set up direct debit, which is taken a few weeks later.
Refund-only returns can be filed from January 1, 2027, which avoids the busy season.
If you leave Japan during the year, the rules and deadline are different. See the Leaving Japan money checklist.

How to file

Gather your documents: the withholding tax slip (gensen chōshū-hyō) from each employer, records of other income and expenses, receipts or statements for deductions, your My Number, and your bank account for a refund.
Prepare the return: the National Tax Agency's online form (kakutei shinkoku-sho tō sakusei kōnā) walks you through it and calculates the tax. It is in Japanese, but the agency publishes an English guide to the return each year.
Submit it: with e-Tax, using your My Number Card and a smartphone, or print it and mail it or bring it to the tax office for your address. Tax offices also hold consultation sessions during the filing season.
Afterwards: a refund is paid into your bank account, usually within weeks when you use e-Tax. Your city receives the information automatically and uses it for your resident tax from June, so you do not file a separate resident tax return.

Frequently asked questions

Do foreigners have to file a tax return in Japan?

The rules are the same as for Japanese nationals. Most employees do not need to, because the year-end adjustment settles their tax. You must file if you have more than ¥200,000 of other income, a salary over ¥20 million, two employers, or salary without Japanese tax withheld.

When is the tax return deadline in Japan?

March 15 of the following year. For 2026 income, the filing period is February 16 to March 15, 2027. Refund-only returns can be filed from January 1 and up to 5 years later.

Do I need to report income from my home country?

In your first 5 years in Japan (in the last 10), only foreign income that is paid in or sent to Japan is taxed. After that, you are taxed on worldwide income, with a foreign tax credit for tax paid abroad.

Can I file my tax return in English?

The forms and the online filing system are in Japanese. The National Tax Agency publishes an English guide each year that explains each item, and you can also ask at a tax office or hire a tax accountant (zeirishi).

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.