Do Foreigners Need to File a Tax Return in Japan? Who Must File
Your nationality does not decide this. Your tax residence and your income do. Most employees with one Japanese employer do not file, because the year-end adjustment (nenmatsu chosei) settles their tax.
You generally must file a final tax return (kakutei shinkoku) if your salary is over ¥20 million or your other income is over ¥200,000. The same applies if you receive pay with no Japanese tax withheld. Non-residents usually file when they have rent from Japanese property or sell it.
Japan looks at your tax residence, not your passport
Japan's filing rules depend on your tax status and your income. The first question is whether you are a resident or a non-resident for tax.
You are a resident if you have a domicile in Japan, or have had a residence here for one year or more in a row. If your job normally requires you to live in Japan for a year or more, you are presumed to have a domicile here. This does not apply if a contract or similar arrangement clearly sets a stay of under one year.
Residents are generally taxed on income from Japan and abroad. Non-residents are taxed only on Japanese-source income. A third group, the non-permanent resident, has a narrower rule for foreign income. That is a tax status, not a visa. Our guide to your tax status in Japan explains it.
Residents: most employees do not file, but some must
Your employer's year-end adjustment settles the tax on the salary it pays you. It does not cover income from anywhere else. If you are a resident, use this check.
Yes: you generally must file
- Your salary for the year is over ¥20 million.
- You have one employer, and your other income is over ¥200,000.
- You have two or more employers, and your salary with no year-end adjustment plus your other income is over ¥200,000.
- You receive salary abroad, or from a payer with no Japanese withholding duty.
- You have no salary, and tax remains after your deductions and credits.
No: you generally do not need to file
- You have one employer that withholds tax on all your pay. Your salary is ¥20 million or less, and your other income is ¥200,000 or less.
- You have two or more employers. Your salary minus certain deductions is ¥1.5 million or less, and your other income is ¥200,000 or less.
- Your income is no more than your deductions.
Other income means income after expenses, excluding salary and retirement income. It leaves out items you may choose not to report, such as listed-share dividends and gains in a withholding-type specified account (tokutei koza). If filing would give you a refund, you have no duty to file, but you may file to claim it. The NTA lists a few more cases, such as directors of family companies. The ¥200,000 rule is for national income tax only. If you do not file, you may still need to report that income to your city office for resident tax (juminzei).
If you have no salary, compare your income with your deductions. For tax year 2026 (Reiwa 8), the basic deduction for residents is up to ¥1,040,000, depending on your income.
| Your situation | Need a return? | Why |
|---|---|---|
| You received RSUs from a foreign parent that are not on your withholding slip (gensen choshuhyo) | Usually yes | No Japanese tax was withheld on that pay. See our RSU page. |
| You earned ¥300,000 of profit from a side job | Yes | Your other income is over ¥200,000. |
| You have overseas dividends, interest or share sales | Often yes | Residents are generally taxed on worldwide income. Non-permanent residents have a narrower rule. |
| You left your job mid-year and did not start a new one | Usually optional | A return may bring a refund. |
Non-residents: Japanese rent or a property sale usually means a return
Living abroad does not end your filing duty if you have Japanese income that is taxed by return. Rent from property in Japan and gains from selling it are two examples.
You generally file if that income is more than your deductions. If you are a non-resident all year, you can generally use only the basic deduction, donations, and casualty losses on assets in Japan. For tax year 2026, your basic deduction is at most ¥620,000.
You file through a tax agent (nozei kanrinin), a person or company in Japan, and you notify the tax office (zeimusho). See our guide to tax agents and our page for property owners living overseas.
Some income needs no return. For a non-resident, salary for work in Japan with 20.42% withheld is final. The NTA says a working-holiday visitor staying under one year is basically a non-resident, cannot file, and gets no refund of that tax.
If a foreign employer pays you for work in Japan and nothing is withheld, you must file and pay 20.42% before you leave. A tax treaty may change this.
You can also file to get money back
Even with no duty to file, you can file a return to claim back tax you overpaid. Examples are leaving a job mid-year with no new job, large medical costs, qualifying donations, and the home loan tax credit.
You have five years from January 1 of the next year. For tax year 2021, that window ends on December 31, 2026. If no tax was withheld or prepaid, there is nothing to refund.
Deadlines: tax year 2026 returns are due by March 15, 2027
Japan's tax year is the calendar year. For tax year 2026, you file from February 16 to March 15, 2027. You also pay by March 15, 2027.
If you miss the deadline, file as soon as you can. If you file on your own before the tax office gives notice of an audit, the late-filing penalty is 5% of the tax due. Late-payment interest is added, and the penalty rises after an audit notice.
Different dates can apply in the year you leave Japan. Missed returns can also matter in visa reviews.
Common mistakes
- "I stayed under 183 days, so I owe nothing." Japan's residence test looks at your domicile and residence, not a day count alone. A 183-day test appears in some tax treaties, with its own conditions.
- "Tax was taken abroad, so Japan does not care." Residents generally still report that income. A foreign tax credit may reduce double taxation.
- "My company handles everything." Your employer settles only the pay it handles. It does not add your side job, overseas income or stock pay outside your withholding slip.
What you can do yourself, and where you need help
You can do the first check yourself:
- List all your income for the year, including overseas accounts and stock pay.
- Compare that list with your withholding slip.
- Write down the dates you entered and left Japan.
You need help when the answer depends on your facts: your tax status, the non-permanent resident rule, tax treaties, and the year you arrive or leave.
What changes when a tax accountant handles it
A tax accountant turns your list into a filed return. Komatsu CPA & Tax Accounting Office helps individuals only, with Japanese tax only, and offers no calls. Yuma Komatsu does this work:
- Confirms your tax status from your dates and facts.
- Tells you in writing which income goes on the return.
- Reads your foreign statements and converts them into yen.
- Prepares the Japanese return and sends an English summary for your approval.
- Signs and files the return, then sends you the filed copy.
Frequently asked questions
If I stay in Japan for under 183 days, am I free of Japanese tax?
No. Japan looks at your domicile and residence, not a day count alone. Even a non-resident is taxed on Japanese-source income, such as pay for work done in Japan. A tax treaty may give relief, but that depends on the treaty and the facts.
Can I file my Japanese tax return in English?
The return form is in Japanese. The National Tax Agency (NTA) publishes an English guide that explains how to fill it out. When we file for you, the return is a Japanese document, and we send you a written English summary before filing.
I live abroad and rent out an apartment in Japan. Do I have to file?
You generally must file if your income from the apartment is more than your deductions. You file through a tax agent in Japan. Any tax withheld from the rent is settled on the return.
Not sure whether you need to file?
Yuma Komatsu is a Japanese CPA and licensed tax accountant. We prepare, sign and file your return. We work by email in written English. Our tax accountant does not speak English, and we do not offer calls.
Sources
- NTA: 2025 Income Tax and Special Income Tax for Reconstruction Guide (English), pages 5 to 11 and 53
- NTA No. 12006: Tax on the income of an individual as a non-resident
- NTA No. 12014: Real estate income of non-residents
- NTA No. 12019: Foreigners who receive salaries from their home country
- NTA No. 12020: Working-holiday visa and filing returns for refund
- NTA Tax Answer No. 1900: Employees who must file (Japanese)
- NTA Tax Answer No. 2020: Final tax return (Japanese)
- NTA Tax Answer No. 2030: Refund returns (Japanese)
- NTA Tax Answer No. 2024: If you forgot to file (Japanese)
- NTA Tax Answer No. 1926: Real estate income during overseas work (Japanese)
- NTA Tax Answer No. 1199: Basic deduction (Japanese)
- NTA: Main national tax due dates (Japanese)
- NTA Tax Answer No. 2012: Residents and non-residents with more than one place of stay (Japanese)
- Japan-US tax treaty, Article 14, an example of a 183-day test
- Income Tax Act, Articles 2, 7, 120 and 121 (Japanese)
- Order for Enforcement of the Income Tax Act, Article 14 (Japanese)
This article is general information based on rules in force as of November 6, 2026. It is not advice for your situation.