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Tax Filing

Tax filing and payment procedures required when working in Japan

Procedure Steps

1

Prepare required documents (withholding slip, My Number, etc.)

2

Visit tax office or access online (e-Tax)

3

Fill out tax return form

4

Submit documents (mail, online, or in-person)

5

Pay tax or receive refund

Required Documents

  • My Number card (or notification card)
  • Withholding slip (issued by company)
  • Bank account information
  • Receipts (medical expenses, donations, etc.)

Important Notes

  • ⚠️ Tax filing procedures may vary by region and income situation
  • Company employees: Year-end adjustment processed by company
  • Part-time/Freelancers: Must file tax return yourself
  • Resident tax: Paid from June based on previous year's income
  • Free consultation available at tax office
  • Tax filing period: February 16 - March 15 annually
  • 🚨 Penalties for non-filing: 15-20% additional tax, up to 14.6% late payment penalty, possible criminal charges for severe cases

📚 Official Sources & References

  • National Tax Agency: www.nta.go.jp
  • Last updated: September 2025