Kakutei Shinkoku (確定申告) 2026: Complete Tax Filing Guide for Foreigners in Japan
🇯🇵 日本語要約
【確定申告 外国人向けガイド2026】確定申告の締め切りは毎年3月15日。副業収入が20万円超、2社以上勤務、フリーランスの場合は申告必須。必要書類：源泉徴収票、マイナンバーカード、銀行口座。e-Taxでオンライン申告が最も簡単。還付金は申告後3〜8週間で振込。医療費控除・iDeCo・ふるさと納税は申告で節税効果大。
What is Kakutei Shinkoku?
Kakutei Shinkoku (確定申告) is Japan's annual income tax return filing. The deadline is every year from February 16 to March 15.
If you are a foreigner working in Japan, you may need to file — even if your company does year-end tax adjustment (年末調整).
Do You Need to File? (Quick Check)
File 確定申告 if ANY of these apply to you:
| Situation | Must File? |
|---|---|
| Income over ¥20 million/year | ✅ Yes |
| Work for 2 or more employers | ✅ Yes |
| Side income over ¥200,000/year | ✅ Yes |
| Freelance / self-employed | ✅ Yes |
| Medical expenses over ¥100,000 | ✅ Yes (to get refund) |
| Left Japan mid-year | ✅ Yes |
| First year working in Japan | ✅ Yes |
| Only one employer, company does 年末調整 | ❌ Usually not needed |
💡 Yamada Hack: Even if you do NOT need to file, filing voluntarily often gets you a TAX REFUND. Many foreigners overpay through monthly withholding (源泉徴収) and get ¥50,000–¥200,000 back. Always check before skipping!
2026 Key Dates
| Date | What Happens |
|---|---|
| January 1, 2026 | Tax year begins |
| Late January 2026 | Employer sends 源泉徴収票 (withholding slip) |
| February 16, 2026 | Filing window opens |
| March 15, 2026 | DEADLINE — do not miss this |
| May–June 2026 | Tax refund arrives (if owed) |
| June 2026 | Residence tax bill arrives (based on your filing) |
Documents You Need
Gather these BEFORE you start filing:
💡 Yamada Hack: Lost your 源泉徴収票? Ask your company HR immediately — they must provide it by January 31 by law. If they refuse, contact the tax office (税務署).
3 Ways to File
Method 1: e-Tax Online (Recommended) ✅
Best for: Most foreigners with My Number Card
Steps:
Cost: FREE
Method 2: Paper Filing
Best for: People without My Number Card or smartphone
Steps:
Cost: FREE (postage if mailing)
Method 3: In-Person at Tax Office
Best for: First-time filers who want help
Steps:
💡 Yamada Hack: Go to the tax office on a WEEKDAY morning in early February — before the rush. After March 1, wait times can be 3+ hours. Some offices offer English-speaking staff — call ahead to check.
Key Deductions Foreigners Often Miss
These deductions REDUCE your taxable income — claim them all:
| Deduction | Japanese | Max Amount | What You Need |
|---|---|---|---|
| Medical expenses | 医療費控除 | Actual cost minus ¥100,000 | All receipts |
| iDeCo pension | 小規模企業共済等掛金控除 | Full contribution | Annual statement |
| Life insurance | 生命保険料控除 | Up to ¥120,000 | Certificate from insurer |
| Earthquake insurance | 地震保険料控除 | Up to ¥50,000 | Certificate |
| Hometown tax (Furusato Nozei) | 寄附金控除 | Varies | Donation receipts |
| Foreign tax credit | 外国税額控除 | Tax paid abroad | Foreign tax documents |
| Housing loan deduction | 住宅借入金等特別控除 | Up to ¥210,000 | Loan certificate |
What Happens After You File
- Refund: Paid directly to your bank account within 3–8 weeks
- Additional tax owed: Pay by March 15 deadline (can pay at convenience store with payment slip)
- Residence tax bill: Arrives June 2026, based on your 2025 income. Paid in 4 installments (June, August, October, January)
⚠️ Warning: If you MISS the March 15 deadline, you face a late filing penalty (無申告加算税) of 5–15% of unpaid tax, PLUS daily interest (延滞税). File on time even if you cannot pay immediately.
Useful Japanese Phrases for the Tax Office
| Situation | Japanese | Romaji |
|---|---|---|
| I want to file my tax return | 確定申告をしたいです | Kakutei shinkoku wo shitai desu |
| Do you have English forms? | 英語の書類はありますか？ | Eigo no shorui wa arimasu ka? |
| I need help filling this out | 記入を手伝ってください | Kinyu wo tetsudatte kudasai |
| When will I get my refund? | 還付金はいつ来ますか？ | Kanpukin wa itsu kimasu ka? |
| I work for two companies | 2社で働いています | Ni-sha de hataraite imasu |
FAQ
Q: My company does 年末調整. Do I still need to file?
A: Usually no — if you have only one employer and no side income under ¥200,000. But file voluntarily if you have deductions to claim (medical, iDeCo, donations).
Q: I left Japan in 2025. Do I need to file?
A: Yes. If you earned income in Japan in 2025, you must file even if you are now overseas. File before leaving Japan or appoint a tax representative (納税管理人).
Q: Can I file in English?
A: The official forms are Japanese only. However, the NTA website has English guidance at nta.go.jp/english. Some tax offices have English-speaking staff.
Q: What is the difference between 確定申告 and 年末調整?
A: 年末調整 is done by your employer automatically in December for salaried workers. 確定申告 is self-filing for freelancers, multiple income sources, or claiming extra deductions.
Q: I have income from my home country too. What do I do?
A: If you are a tax resident of Japan (lived here 1+ year), you must declare ALL worldwide income. Japan has tax treaties with many countries to prevent double taxation. Consult a tax accountant (税理士).
Q: How do I find my nearest tax office?
A: Go to nta.go.jp and search "税務署 所在地". Enter your address or city name.
Quick Reference Card
| Item | Detail |
|---|---|
| Deadline | March 15 every year |
| Filing window | February 16 – March 15 |
| Online portal | kakutei.nta.go.jp |
| Cost to file | FREE |
| Refund timing | 3–8 weeks after filing |
| Penalty for late filing | 5–15% of unpaid tax |
| English guidance | nta.go.jp/english |
🏷️ Related Topics:
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