Income Tax Returns for Foreign Residents in Japan: A Guide (Who Needs to File, Who Doesn't, and How to Use e-Tax)
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Foreign nationals working in Japan are obligated to file income tax returns, just like Japanese citizens. However, company employees often complete their tax obligations through year-end adjustments alone, making a separate tax return unnecessary in many cases. This page clearly explains how to determine whether you need to file a tax return and outlines the procedural steps.
February 16 (Mon), 2026 to March 16 (Mon), 2026. Refund claims (for tax refunds) will begin to be accepted from January 2026. Failing to meet the deadline will result in penalties such as delinquency tax and tax on underdeclared income.
1. Who needs to file a tax return and who doesn't
- Freelancers and sole proprietors (annual income exceeding 480,000 yen)
- Company employees with side job income exceeding 200,000 yen annually
- Company employees with annual income exceeding 20 million yen
- Those who resigned mid-year and did not receive year-end adjustments
- Those receiving salary from an overseas company
- Those receiving salary from two or more employers
- Those who resigned before returning to their home country (recommended for refund)
- Company employees working for a Japanese company and who have completed year-end adjustments (salary from one employer only)
- Company employees with side job income of 200,000 yen or less annually
- Permanent residents and special permanent residents with income solely from within Japan
2. Resident Classifications (Important for Foreigners)
| Classification | Conditions | Scope of Taxable Income |
|---|---|---|
| Permanent Resident (Resident) | Residing in Japan for 1 year or more, and residing in Japan for over 5 years in the past 10 years | All income, both domestic and foreign |
| Non-Permanent Resident (Resident) | Residing in Japan for 1 year or more, but foreign national residing in Japan for 5 years or less in the past 10 years | Domestic source income + foreign source income remitted to Japan |
| Non-Resident | Residing in Japan for less than 1 year | Domestic source income only |
3. How to File (e-Tax, Multilingual Support)
📌 National Tax Agency | Manual for Preparing Tax Returns for Foreigners (Multilingual)
4. Main Required Documents
| Document | Who Needs It |
|---|---|
| Withholding tax slip (Gensen Choshuhyo) | All company employees (obtain from employer) |
| My Number Card (or Notification Card + Identity Verification Document) | Everyone |
| Bank account information (if a refund is expected) | Those filing for a refund |
| Medical expense receipts/statements | Those claiming medical expense deductions |
| Donation certificate for Furusato Nozei | Those who made Furusato Nozei donations |
| Documents proving family relationship and remittance documents | Those with overseas dependents (translation also required) |
| Records of sales and expenses | Freelancers and sole proprietors |
5. Special Considerations for Foreign Nationals
Deductions for Overseas Dependents
If you support family members (parents, children, etc.) living overseas, you can claim dependent deductions and spouse deductions. However, you must submit documents proving family relationship (birth certificate, marriage certificate, etc.) and remittance documents. Foreign language documents must be accompanied by a Japanese translation.
Semi-final Tax Return when Resigning Before Returning Home
If you resign mid-year and return to your home country, you may have overpaid your Japanese withholding tax, and you may be able to receive a refund by filing a tax return (semi-final tax return). This can be done before departure or after returning home through a tax agent.
Regarding the name on the bank account for refunds
In the case of foreign nationals, the name on the bank account may be in Katakana, which may differ from the name entered on the tax return form. To prevent issues with refunds, it is recommended to optionally attach a copy of a document that confirms the account name.
Your tax payment and filing status will be checked during the visa renewal process. If you have an obligation to file but haven't, there is a risk that your application will be assessed as having "issues with your residency status."
6. Frequently Asked Questions
Official Reference Links
📌 National Tax Agency | Tax Return Manual for Foreigners (Multilingual)
📌 National Tax Agency | Tax Return Preparation and Filing Corner