Income Tax Return Basics
Confirm eligibility, deadlines, and documents with the NTA or tax office.
Procedure at a glance
- Who this is for
- Employees, self-employed people, or others checking whether a tax return is required
- Deadline
- Check filing and payment dates in that year's NTA campaign page
Do this todayAsk employer about year-end adjustment and its deadline
If the deadline is near or passedIf a filing or payment deadline has passed, gather the tax year, income, withholding slips, and deduction records and contact the tax office today. Do not calculate late treatment by assumption.
Where to goe-Tax or local tax office; municipality for resident tax

Step-by-step guide
Follow these steps
Progress: 0/4 completed
1Confirm your case and deadlineList income for the tax year / Gather filing evidence
What to do
- 1Choose the tax year and list salary, business or side work, pension, property, and foreign-related income by payer, amount, and withholding
- 2Gather the withholding slip, payment records, sales and expense evidence, deduction certificates, ID and My Number evidence, and refund account details relevant to you
Check before you start
- Ask employer about year-end adjustment and its deadline
- Collect all withholding slips, other income, and deduction documents
- Ask tax office about filing and municipality separately about resident tax
If the deadline is near or passed
- If a filing or payment deadline has passed, gather the tax year, income, withholding slips, and deduction records and contact the tax office today. Do not calculate late treatment by assumption.
2Prepare the office and documentsCheck gaps after year-end adjustment / Use the current-year filing guide
What to do
- 1Separate items completed through employer year-end adjustment from unprocessed income and deductions, then use the current NTA guide or ask the tax office whether filing is required
- 2Open the NTA filing preparation tool for that year and confirm filing and payment deadlines, e-Tax identity method, and documents that must be attached or shown
Basic items to bring
- Withholding slips and payment statements
- My Number and ID
- Deduction certificates
- Income and expense records
- Refund account and prior return
Fees
- Filing itself has no fee. Tax due, certificates, postage, or a separately retained tax professional are separate.
Online options
- Use the filing year's e-Tax guidance to confirm login, identity verification, attachments, and transmission receipt. Preparing a return is not the same as submitting it.
If you cannot go
- Proxy rules differ. Before visiting, confirm who may act, whether a power of attorney is needed, and which original IDs the proxy must bring.
If documents are missing
- If a document is missing, do not guess or substitute it. Tell the office its exact name and ask whether you can consult first, submit it later, and where to obtain it.
3File or applyVerify entries and tax amount / Save filing and payment records
What to do
- 1Enter income and deductions exactly from evidence, compare prefilled amounts with originals, and check tax due or refund and the receiving account before submission
- 2Submit by e-Tax or to the tax office, then save the receipt notice, return data or copy, and payment result or expected refund under your control
Time to completion
- Acceptance and refund timing differ by filing method. Confirm the receipt, payment deadline, and refund account.
4Confirm completion and the next deadlineTrack evidence and resident tax / Ask how to correct errors
What to do
- 1Keep evidence omitted from e-Tax because the tax office may request it later, and track the separate municipal resident-tax notice and payment process
- 2If you later find missing income or an input error, ask the tax office which correction procedure and deadline apply rather than leaving it unresolved
Confirm at completion
- Required filing is complete with receipt and payment/refund records saved
- Resident-tax notice and payment are tracked separately
What you receive
- Keep the e-Tax receipt or tax-office acceptance record, payment proof, and a copy of the filed return.
Check before leaving
- Before leaving, check your name, address, covered period, and procedure type, then ask about the next deadline and contact method.
Records to keep
- Keep the reference number, filing date, office, copies of submitted documents, and next contact date. Save confirmation screens and emails for online filings.
Next action
- Check when the return affects resident tax, insurance premiums, and certificates, and track any additional payment, refund, or correction notice.
Confirm with the official office
- This page cannot determine the latest form, appointment and hours, municipality-specific additions, individual review, or same-day handling. Confirm these immediately before filing.
- Tax residency, income type, overseas income, deductions, treaty, departure
Important cautions
- Filing, tax residency, overseas income, and treaties depend on circumstances
- Filing dates vary by year; check that year's NTA notice
- After resignation or departure, tax obligations may remain; ask about a tax representative
Useful Japanese phrases
Income Tax Return Basics
この件について相談したいです。必要なものと次に行く場所を教えてください。
Kono ken ni tsuite sodan shitai desu. Hitsuyo na mono to tsugi ni iku basho o oshiete kudasai.
I would like to ask about this issue. Please tell me what I need and where I should go next.
Counter
この手続きに必要なものを教えてください。
Kono tetsuzuki ni hitsuyo na mono o oshiete kudasai.
Please tell me what I need for this procedure.
Official sources
Useful next guides
Join National Health Insurance
Eligibility, counter, premiums, and insurance card checks.
Open a Bank Account
Prepare residence card, address, and employer or school details.
Pension Lump-sum Withdrawal When Leaving Japan
Check eligibility, the two-year claim window, tax handling, and the effect on future pension records.
Pension Procedures
Check enrollment, exemptions, and lump-sum withdrawal with Japan Pension Service.