Taxes in Japan for Foreign Residents 2026 — 確定申告, 住民税, Overseas Income & Why It Affects Your Visa | VisaSHOGUN
🏛️ Tax Professional Supervised📅 Last updated: September 2026📊 2026 income filing period: confirm dates with the NTA
Taxes in Japan for Foreigners Income, Residence Tax & Filing Guide 2026
See which Japanese taxes may apply to your situation, when an employer’s year-end adjustment may be enough, and when you may need to file a tax return.
居住者 vs 非居住者 — which status you are and what changes
年末調整 vs 確定申告 — when you must file yourself
住民税 (residence tax) — the tax most foreign workers misunderstand
How tax residence can affect overseas income
Filing software for foreigners: freee, MoneyForward, and more
When to hire a tax accountant (税理士) — and when it's overkill
Tax-payment records can affect a Permanent Residence application. Applicants may be asked to show tax certificates and evidence of payment. If you have unpaid or late taxes, review your records and seek qualified advice before applying. See the residence tax section →
Tax guidance reviewed by a certified tax accountant (税理士). Tax law information based on NTA (国税庁) guidelines. Last updated: September 2026. This is general information — not individual tax advice.
Start With Your Situation
See What Taxes May Apply to You
Choose the closest situation for a practical starting point. Tax treatment depends on your full facts, so confirm current rules with the NTA or a qualified tax professional.
🔍 Select what applies to you
Based on your employment, income and deductions for the relevant tax year.
💼 Single Employer — 年末調整 Handles It
Good news: if you have one employer and no other income sources, your company's 年末調整 (year-end tax adjustment) handles your income tax filing for you. You do not need to file a 確定申告 unless you want to claim deductions your employer doesn't handle (medical expenses, housing loan deduction for first year, etc.).
Your company's HR will ask you to submit a 給与所得者の扶養控除等申告書 (dependant declaration form) in October/November. Fill it out and return it by their deadline. The company does the rest by December 31.
Salary earners may need to file an income tax return when income other than employment income exceeds ¥200,000, subject to exceptions and how the income is classified. A separate residence-tax declaration may still be required even when an income tax return is not.
Your employer’s 年末調整 does not automatically settle every type of outside income. Check the NTA rules and your municipal residence-tax requirements before deciding not to file.
🆓 Freelance / Self-Employed — Check Your Filing Position
Freelancers and sole proprietors generally calculate their own business income and deductions. Whether an income tax return is required depends on taxable income and individual circumstances; residence-tax and other filings can follow separate rules.
Key advantage: Self-employed individuals can deduct business expenses — software subscriptions, home office portion, equipment, professional development. Keeping clean records throughout the year makes filing significantly easier. Use accounting software from day one.
💼💼 Two or More Employers — Check Your Year-End Adjustment
A new employer may be able to include income from a previous employer in 年末調整 when you submit the required withholding slip. If all salary income was not covered, or other filing conditions apply, you may need to file a tax return. Check your withholding slips and employer records.
If you left your job before December 31 and your employer did not do a 年末調整 (which only happens at year end), your taxes for that year were not fully adjusted. You likely paid too much tax through withholding — filing a 確定申告 will result in a refund.
Additionally: if you were unemployed at year end, you need to ensure your 住民税 is paid directly (it's no longer deducted from payroll). Check with your municipal office for the payment schedule.
Employees earning over ¥20,000,000 gross per year must file a 確定申告 even if they have only one employer and no side income. 年末調整 does not apply above this threshold. Your employer will withhold income tax throughout the year, but the year-end reconciliation must be done by you personally.
🌍 Overseas Income — Depends on Your Residency Duration
If you are treated as a non-permanent resident for Japanese tax purposes: Foreign-source income may be taxed differently depending on whether it is paid in or remitted to Japan and on other facts. The remittance rules are technical; do not rely only on where the bank account is located.
If you are no longer treated as a non-permanent resident: Japan can generally tax worldwide income, subject to income classification, foreign tax credits and applicable tax treaties. Confirm the treatment of each income source with the NTA or a qualified professional.
Foreign financial account reporting: if you hold overseas accounts with a total balance exceeding ¥50,000,000 at year end, you must file an overseas financial account report (国外財産調書). Failure to disclose is a serious violation.
Even if you're not required to file, you may want to — because you're leaving money on the table. Deductions your 年末調整 often misses:
医療費控除 (medical expense deduction): The medical expense deduction generally uses a threshold based on ¥100,000 or 5% of total income, whichever is lower, subject to eligible-expense and reimbursement rules. Dental work, glasses for vision correction (requires doctor's note), hospital visits, and some health products count. Keep all receipts.
ふるさと納税 (hometown tax donation): Donate to any Japanese municipality and receive significant tax credits plus local food/product gifts. Must be filed via 確定申告 or the ワンストップ特例 (one-stop exception) system.
住宅ローン控除 (housing loan deduction): For the first year of a qualifying mortgage, must be filed via 確定申告 (年末調整 handles subsequent years).
🏛️ Tax guidance reviewed by a certified tax accountant (税理士)
Based on National Tax Agency (国税庁) guidelines. Official reference: nta.go.jp. This is general information — not individual tax advice. For your specific situation, consult a tax professional. Last updated: September 2026.
First, Determine Your Tax Status
居住者 vs 非居住者 — Your Tax Residency Status
Japan's income tax system treats you differently depending on whether you are classified as a 居住者 (tax resident) or 非居住者 (non-resident). This is a tax classification — different from your immigration status. The rules are based on your physical presence in Japan.
居住者 — Tax Resident
Living in Japan for 1+ year (or planning to stay 1+ year)
Taxed on worldwide income — Japan + overseas
Standard income tax rates apply (5–45%)
Subject to 住民税 (residence tax)
Must declare all income including foreign sources
Most foreign residents on work visas are in this category
非居住者 — Non-Resident
In Japan less than 1 year with no intent to stay longer
Taxed only on Japan-sourced income
Flat 20.42% withholding tax on Japan income
Not subject to 住民税
No need to file 確定申告 (in most cases)
Rare for most work visa holders
⚠️ "Permanent non-resident" status — the 5-year rule that surprises people
Non-permanent resident tax treatment generally applies to a non-Japanese national who has lived in Japan for five years or less within the previous ten years. The treatment of foreign-source income and remittances is technical, and “permanent resident for tax purposes” is not the same as immigration Permanent Resident status. Confirm overseas income with the NTA or a qualified tax professional.
For Most Employees
年末調整 (Year-End Tax Adjustment) — What It Is and What It Doesn't Cover
年末調整 (nenmatsu chōsei) is Japan's employer-based year-end tax reconciliation. Your company recalculates your actual annual income tax liability in December and adjusts the withholding from your final salary. It is the main reason most full-time employees never need to personally file a tax return.
Item
Covered by 年末調整?
Notes
Regular employment income (salary)
✅ Yes
Primary purpose of 年末調整
Basic personal deduction (基礎控除)
✅ Yes
Automatic
Dependent deductions (扶養控除)
✅ Yes
Must declare dependants on HR form
Life insurance deduction (生命保険料控除)
✅ Yes
Submit certificate from insurer to HR
Medical expense deduction (医療費控除)
❌ No
Must file 確定申告 separately
ふるさと納税 (hometown tax)
⚠️ One-stop only
One-stop exception covers up to 5 municipalities; more requires 確定申告
Side income over ¥200,000
❌ No
Must file 確定申告
Housing loan first year (住宅ローン控除)
❌ First year only
First year: file 確定申告; subsequent years: 年末調整
Investment/stock gains
❌ No
Depends on account type (specific exempt accounts may differ)
💡 What you need to give HR for 年末調整
Every October/November, your employer will ask you to submit: (1) 給与所得者の扶養控除等申告書 — declare dependants and your situation. (2) Insurance deduction certificates from any life insurance, pension insurance, or earthquake insurance policies. (3) Proof of any housing loan if applicable. Missing the HR deadline can mean you don't receive your deductions in 年末調整 — meaning you'd need to claim them yourself via 確定申告 afterward.
確定申告 is Japan's annual self-assessed tax return. It covers the previous calendar year (January 1–December 31) and is filed between February 16 and March 15 of the following year. The 2026 tax year return is due by March 15, 2027.
How to File
Description
Best For
e-Tax (online)
File via NTA's online system using My Number Card authentication. Available 24/7 during filing period.
Most people — fastest, easiest, no post office trip
Tax filing software
Services like freee or MoneyForward create your return and submit via e-Tax. Guided process in Japanese (some English support).
Freelancers, those with complex returns
Paper filing
Download forms from nta.go.jp, complete by hand, submit at your local tax office (税務署).
Those without My Number Card or computer access
Tax accountant (税理士)
Hire a professional to prepare and file on your behalf.
Complex situations: overseas income, business income, large deductions
Key Dates for 確定申告
Jan 1 – Dec 31
Tax Year
All income in this calendar year is assessed
January
源泉徴収票 issued
Get this from every employer — needed for filing
Feb 16
Filing Opens
確定申告 period begins
March 15
⏰ Filing Deadline
2026 tax year: deadline March 15, 2027
May–June
住民税 Notice
Municipality sends your residence tax bill
June–March
住民税 Payment
4 quarterly payments if paying directly
🚨 Late filing penalties
Late filing or payment can result in additional tax and interest. The applicable rate depends on the amount, timing and circumstances. Approximately 2.4–8.7% per year. If you miss the deadline, file as soon as possible — late is better than never, and self-voluntary late filing is treated more leniently than tax authority-discovered non-filing.
The Tax That Trips People Up
住民税 (Residence Tax) — What It Is and Why It Matters for Your Visa
住民税 (juuminzei) is the local tax paid to your municipality (city/ward). It is separate from national income tax and is calculated based on your previous year's income. This one-year lag is the source of most confusion for foreigners.
Feature
Details
Rate
Approximately 10% of the previous year's taxable income (6% prefectural + 4% municipal), plus a per-capita flat rate of approximately ¥5,000–6,000/year
Calculation basis
Based on income earned in the previous calendar year — so 2026 住民税 is based on your 2025 income
Payment method
For employed workers: deducted from salary (特別徴収) June–May. For unemployed, self-employed, or those who left their job: direct payment (普通徴収) in 4 quarterly instalments
When you arrive in Japan
No 住民税 in your first year in Japan (no previous-year income). First bill arrives in May/June of your second year in Japan.
When you leave Japan
住民税 for the current year is still owed even after departure. Pay before leaving or it will follow you as a debt.
🚨 住民税 unpaid = PR rejection. This is now verified for every application.
Since 2024, ISA electronically cross-checks municipal tax records for every visa renewal and PR application. Unpaid 住民税 from any year of your Japan residency will surface. This is the single most common compliance issue causing PR application problems. If you have any unpaid amounts, contact your municipal office immediately and arrange payment.
⚠️ The "I left my job and nobody told me" problem
When you are employed, your 住民税 is deducted from salary automatically (特別徴収). When you leave a job, you switch to direct payment (普通徴収) — and a payment notice is mailed to your registered address. Many foreign residents never receive or notice this notice (especially if they moved without updating their address). The tax accumulates unpaid. Always check with your municipal office after leaving a job to confirm your 住民税 status and payment schedule.
Worldwide Income Rules
Overseas Income — When Japan Taxes It
Japan uses a worldwide income taxation system for long-term residents. The rules are more nuanced than most foreign residents realise — and the consequences of non-disclosure are serious.
Your Tax Residency Duration
Overseas Income Rule
Non-permanent resident for tax purposes (generally a non-Japanese national resident in Japan for 5 years or less within the previous 10 years)
Foreign-source income can be taxable depending on whether it is paid in Japan or remitted to Japan, as well as the amount and timing of remittances. Income from work performed in Japan can be Japan-source income even when paid overseas.
Resident other than a non-permanent resident
Japan generally taxes worldwide income, subject to income classification, foreign tax credits and applicable tax treaties. Tax status is not the same as immigration Permanent Resident status.
Foreign Account Reporting (国外財産調書)
Certain residents holding overseas assets with a total value exceeding ¥50,000,000 at December 31 may need to submit a 国外財産調書. The general submission deadline is June 30 of the following year; confirm the current requirements, valuation rules and exceptions with the NTA.
💡 Tax treaties reduce double taxation
A tax treaty or Japan’s foreign tax credit may reduce double taxation, depending on the income and the countries involved. Relief is not always automatic and supporting documents may be required, so check the applicable treaty and NTA filing instructions.
Tools for Self-Filing
Tax Filing Software for Foreign Residents in Japan
If you need to file a 確定申告, cloud-based accounting and tax filing software makes the process significantly more manageable — even for those with limited Japanese.
⭐ Editor's Pick
freee (フリー)
Japan's most popular cloud accounting and tax filing service
Step-by-step guided 確定申告 — most user-friendly interface
Bank and card automatic import (most major Japanese banks)
Handles both 青色申告 and 白色申告 (simplified and full filing)
e-Tax submission built in — file directly from the browser
Mobile app for receipt scanning and expense tracking
Most foreign residents can file themselves with the right software. But some situations genuinely benefit from professional help — and the cost is often recovered through deductions you'd otherwise miss.
Overseas income from investments, real estate, or employment (especially if 5+ years in Japan)
Business income in Japan (sole proprietor / 個人事業主) with multiple clients and expenses
Significant capital gains (stock options, equity compensation, crypto)
First year with a housing loan (住宅ローン控除) — the form is complex
National Tax Authority (NTA) has contacted you about unreported income
Pre-departure tax settlement (出国税申告) when leaving Japan
Key Dates
Japan Tax Calendar for Foreign Residents
Key tax deadlines throughout the year. Bookmark this and set reminders — missing dates leads to penalties that affect both your finances and your immigration record.
Timing
Event
Who It Affects
Action
October–November
年末調整 paperwork from employer
All employees
Submit扶養控除申告書 and insurance certificates to HR by deadline
December
年末調整 processed
All employees
Check final payslip — should show tax adjustment. Verify it matches expectation.
January
源泉徴収票 issued by employer
All employees
Receive and save — needed for 確定申告 if you file. Keep all from every employer in the year.
February 16
確定申告 filing period opens
Those required to file
Begin filing. Don't wait until March — tax offices get very busy.
March 15 ⏰
確定申告 deadline
Those required to file
Submit return. Missing this triggers penalties.
May–June
住民税 assessment notices sent
All residents
Employed: new deduction from June salary. Self-employed/unemployed: receive payment notice — don't ignore it.
June–March (following)
住民税 quarterly payments
Those on direct payment (普通徴収)
Pay by each quarterly deadline. Set calendar reminders.
Reviewed by a certified tax accountant (税理士) based on common real cases.
If your company did 年末調整 and you had: only one employer, no side income over ¥200,000, no medical expense deductions to claim, no overseas income, and your salary is under ¥20M — then 年末調整 may complete your income-tax settlement. Other income, deductions or residence-tax rules can still change the result. When in doubt, check the NTA's online eligibility checker or ask your HR.
File retrospectively as soon as possible. The NTA allows you to file past returns for up to 5 years retroactively. Voluntarily filing late returns (even years late) is treated significantly more leniently than the NTA discovering unfiled returns through an audit. The late filing penalty (無申告加算税) for voluntary late filing is 5% of unpaid tax — much lower than the 15–20% for returns filed only after discovery. Crucially: unfiled tax returns create 住民税 gaps that directly appear on your immigration record. Get this resolved before any visa renewal or PR application.
Yes — if you are a Japan tax resident, freelance income from overseas clients is taxable in Japan regardless of where the client is located, where the payment is sent, or what currency it's paid in. Your physical presence in Japan making the income is what matters, not where the client is. You declare this income on your 確定申告 as 事業所得 (business income) or 雑所得 (miscellaneous income). You can deduct legitimate business expenses. If your home country also taxes the same income, you may be able to claim a foreign tax credit (外国税額控除) to avoid double taxation.
Several things happen when you leave Japan permanently. (1) File a 準確定申告 (pre-departure return) covering January 1 to your departure date, due within 4 months of departure (or before, by filing early). (2) Appoint a 納税管理人 (tax representative) in Japan if you will still have Japanese tax liabilities or income after leaving — this person manages your tax affairs on your behalf from Japan. (3) Pay any outstanding 住民税 before leaving — the municipality will issue a final bill. Leaving Japan with unpaid 住民税 creates a debt that can complicate future re-entry and visa applications. (4) Close Japanese bank accounts as needed, but keep one open if you expect the pension refund (脱退一時金) payment.
Stock options and equity compensation are one of the most complex tax areas for foreign residents in Japan. The general rule: the gain at exercise (the difference between exercise price and market value on exercise date) is treated as employment income — taxable at your marginal income tax rate, which can be as high as 45% plus住民税. Subsequent gains from holding the shares are taxed as capital gains at a flat 20.315%. Non-qualified stock options (非適格ストックオプション) have different timing rules. This is an area where engaging a tax accountant is strongly recommended — the tax can be substantial and there are legitimate structuring options worth exploring.
Check the latest tax-return requirements and deadlines
Review the National Tax Agency's official filing guidance for current forms, deadlines and submission methods. Set a reminder so you have time to gather records and ask a qualified professional about complex circumstances.
Usually reviewed within 1–2 business days通常1〜2営業日以内に確認Thường được xem xét trong 1–2 ngày làm việc
Find the right next step for your situation.あなたの状況に合う、次の一手を確認。Tìm bước tiếp theo phù hợp với tình huống của bạn.
Tell VisaSHOGUN what happened and what you need. We will review your request, clarify the next step and, when appropriate, connect you with an independent licensed professional.現在の状況をVisaSHOGUNへお知らせください。必要な次の行動を整理し、適切な場合は独立した行政書士等の専門家へおつなぎします。Hãy cho VisaSHOGUN biết tình huống và nhu cầu của bạn. Chúng tôi sẽ xem xét yêu cầu, làm rõ bước tiếp theo và khi phù hợp, kết nối bạn với chuyên gia độc lập có giấy phép.
Free initial intake一次受付は無料Tiếp nhận ban đầu miễn phíLicensed partner referral when appropriate必要に応じて有資格Partnerへ接続Giới thiệu đối tác có giấy phép khi phù hợpEnglish · 日本語 · Tiếng Việt
✓ Free initial intake一次受付は無料Tiếp nhận ban đầu miễn phí
✓ Usually reviewed within 1–2 business days通常1〜2営業日以内に確認Thường xem xét trong 1–2 ngày làm việc
Tell us your situation.現在の状況を教えてください。Hãy cho chúng tôi biết tình huống của bạn.
VisaSHOGUN provides initial intake and general information. If professional support is appropriate, we may connect you with an independent licensed administrative scrivener.VisaSHOGUNが一次受付と一般情報の案内を行います。専門的な対応が適切な場合は、独立した行政書士Partner等をご案内することがあります。VisaSHOGUN tiếp nhận ban đầu và cung cấp thông tin chung. Khi cần hỗ trợ chuyên môn, chúng tôi có thể kết nối bạn với chuyên viên hành chính độc lập có giấy phép.
Thank you. Your request has been received.お問い合わせを受け付けました。ありがとうございます。Cảm ơn bạn. Yêu cầu đã được tiếp nhận.
Find the right support for your team.外国人スタッフの状況に合う支援を確認。Tìm hỗ trợ phù hợp cho đội ngũ của bạn.
Tell VisaSHOGUN what your company needs. We will organize the next steps and, when appropriate, connect you with an independent licensed professional.企業の状況と必要な対応を整理し、適切な場合は独立した有資格Partnerへおつなぎします。Hãy cho VisaSHOGUN biết nhu cầu của doanh nghiệp. Chúng tôi sẽ sắp xếp bước tiếp theo và khi phù hợp, kết nối doanh nghiệp với chuyên gia độc lập có giấy phép.
VisaSHOGUN
Visas, work, money and everyday life in Japan —
explained clearly.
Important immigration content is supervised by
licensed administrative scriveners (行政書士).
