How Foreigners File Taxes & Claim a Refund in Japan【2026 · e-Tax】
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📋 Contents
- If you have a single employer and your year-end adjustment is complete, you generally don't need to file a separate tax return — but side/freelance income, a medical expense deduction, or furusato nōzei can make filing necessary or worthwhile.
- Resident tax is calculated on the previous year's income and billed the following year; if you quit or leave Japan mid-year, you may need to pay the remaining balance in one lump sum.
- Deductions such as medical expenses, a mortgage deduction, and furusato nōzei (without the one-stop option) can be claimed through a tax return (refund filing) if you meet the requirements and have the documents.
- Under the FY2025 tax reform, the income-tax basic deduction rises from ¥480,000 to ¥580,000, with a top-up of up to ¥950,000 for people whose total income is ¥1.32 million or less (tax years 2025 and 2026).
- The minimum employment-income deduction also rises from ¥550,000 to ¥650,000 (a flat ¥650,000 for salary income up to ¥1.9 million). As a result, the salary level below which no income tax applies (the so-called 103-man-yen wall) widens to roughly ¥1.23–1.60 million. All effective from tax year 2025 (Reiwa 7).
- The filing period for 2025 (Reiwa 7) income is 16 Feb 2026 (Mon) – 16 Mar 2026 (Mon) (as 15 Mar is a Sunday).
A clear guide to how foreigners file taxes in Japan: who must file, the documents you need, the e-Tax steps, and handy filing software. Even company employees may need to file if they have side income or leave a job mid-year — and skipping it can lead to penalties.
- Company employees can often complete all tax obligations through year-end adjustment (nenmatsu chōsei) alone.
- You must file separately if you have side or freelance income over ¥200,000/year, claim a medical expense deduction, use furusato nōzei without the one-stop option, or take out a home loan in the first year.
- e-Tax lets you file from home with a My Number card and smartphone; the NTA site offers multilingual support.
- Resident tax is based on the previous year's income; if you quit or leave Japan mid-year, the remaining balance may be collected in a lump sum.
This is a hands-on guide — from deciding whether you need to file, to preparing documents, filing via e-Tax, and using tax-filing software — so you can actually complete the process.
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
For income categories, deductible expenses, and invoice notes when filing as a side worker or freelancer, see the freelance & side job tax guide.
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
- Gather documents (withholding slip, My Number, residence card, deduction certificates)
- Choose a method: e-Tax (online, recommended) / tax office counter / mail
- Enter data at the NTA's tax return preparation site — calculations are automatic
- Submit and pay. Register a bank account if you're due a refund
We don't rank services based on whether they're an advertiser. When choosing tax-filing software, consider the points below.
- Language support: can you operate it and get help in a language other than Japanese?
- Mobile-friendliness: can you realistically complete data entry through filing on a smartphone alone?
- e-Tax integration: does it support electronic online submission with a My Number card?
- Pricing: is the free-plan scope and paid-plan pricing clear?
- Support: is there a help desk or support info available if you get stuck?
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."
For detailed calculation, payment methods, and what to do when leaving Japan, see the dedicated resident tax guide.
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.
In the first year of a home loan, you must file taxes to claim the mortgage deduction. For screening and conditions of home loans for foreigners, see the home loan guide for foreigners.
For those anxious about tax-return calculations and paperwork. Some services let you complete everything online, from data entry to filing (e-Tax). Useful if you have multiple income sources or are filing for the first time.
Easy tax filing — Money Forward Cloud
Auto-totals your income and expenses. Just follow the screen to create your return. Mobile-friendly.
- Want to operate it in a language other than Japanese
- Want to finish filing using just a smartphone
- Want deduction entry automated
※Free plan available · completes online. Please review and confirm the final filing content yourself.
※This article contains promotion. Check the NTA and your municipality's official info for details.
