Tax Filing & Resident Tax Guide for Foreigners in Japan【2026】

Foreigners living in Japan also have an obligation to file and pay Japanese taxes under certain conditions. Even company employees may need to file if they have side income or quit mid-year. Failing to file unknowingly can result in penalties.

① Who Must File

• Salary income over ¥20 million
• Salaries from two or more employers
• Side/freelance income over ¥200,000 a year
• Quit mid-year (no year-end adjustment)
• Medical expenses over ¥100,000 (medical deduction)
• Furusato nozei (without one-stop exception) · first year of a home loan

② Annual Tax Schedule

• January – March 15: Filing season (previous year's income)
• March 15: Income tax payment deadline
• June: Resident tax notices arrive; salary withholding begins for employees
• December: Year-end adjustment (handled by employers)

③ Filing Steps

1. Gather documents (withholding slip, My Number, residence card, deduction certificates)
2. Choose a method: e-Tax (online, recommended) / tax office counter / mail
3. Enter data at the NTA's tax return preparation site — calculations are automatic
4. Submit and pay. Register a bank account if you're due a refund

④ About Resident Tax

Resident tax is a local tax paid to prefectures and municipalities. Everyone living in Japan on January 1 (including foreigners) is subject. It is levied on the previous year's income, typically "10% income-based + a few thousand yen flat." See the dedicated resident tax guide for detailed calculations.

⑤ FAQ

A. Yes. Foreigners with a residence card and resident registration are assigned a My Number and can apply for the card. You need it for e-Tax.

A. The NTA's preparation site is multilingual (English, Chinese, etc.). Tax offices may also provide interpreters (by reservation) and translated materials.

A. Simple personal transfers and family support are generally not taxed. However, side income or overseas earnings sent to Japan may require filing. Consult the tax office or a tax accountant if unsure.