Do You Need a Tax Accountant for RSUs in Japan? When You Can File Yourself
You may not need one. Your RSUs may already be on your withholding slip (gensen choshuhyo), with the year-end adjustment (nenmatsu chosei) done. If so, you may not need to file at all. If you must file but sold nothing, you may be able to prepare the final tax return (kakutei shinkoku) yourself. Sales, a foreign broker account, foreign tax or a job change add work.
Five situations decide whether you can do it yourself
The more of these situations apply to you, the more calculations and documents you need.
| Your situation | What it adds | Doing it yourself |
|---|---|---|
| RSUs on your slip, year-end adjustment done, no sale | No return, if the conditions are met | You may only need to check the conditions |
| Stock pay not on your slip | A filing check, and entering the income | The National Tax Agency (NTA) filing site has an input example |
| You sold shares | A gain calculation for each sale | Depends on your records |
| Foreign broker account or foreign tax | Yen conversion, foreign tax credit, Foreign Asset Report | More calculations and attachments |
| You changed jobs | Settling tax on pay from your old employer | Depends on having your slips |
RSUs on your slip: you may not need to file
If your RSUs are on your slip, you may not need a return. As a salary earner, you generally do not need to file if all of these are true:
- Your salary for the year is ¥20 million or less.
- One employer pays you, and all of that pay is subject to withholding and the year-end adjustment.
- Your income other than salary and retirement income is ¥200,000 or less.
Stock pay taxed as salary counts toward the ¥20 million. If your employer's total pay to you is over ¥20 million, the year-end adjustment does not cover you.
Stock pay not on your slip: you may be able to start alone
If stock pay is not on your slip, first check whether you must file. The NTA says people paid by someone with no withholding duty must file, unless they would get a refund.
The NTA filing site has an input example for foreign currency stock options, in Japanese. It converts to yen at the mid rate (TTM) on the exercise date. If you sold nothing and have every figure, you may be able to file yourself.
Sales, foreign accounts, foreign tax and job changes add work
Each of these four situations adds a calculation or a document.
- You sold shares. You calculate the gain: sale price minus cost and selling fees. Your RSU cost is the yen amount taxed as salary.
- You use a foreign broker. A foreign account is not a specified account (tokutei koza), which sits at a securities firm's office in Japan. You work from your own trade records, sale by sale.
- Foreign tax was withheld. The foreign tax credit can reduce Japanese tax, up to a limit. You attach a statement and other documents. Unused amounts can carry over for three years, but only with a statement for each year from the oldest year.
- You changed jobs. If your new employer cannot confirm your old pay from your slip, it cannot do the year-end adjustment. You settle the tax on your return.
These count as overseas assets. Over ¥50 million of overseas assets on December 31 can mean a Foreign Asset Report, due June 30 of the next year. Non-permanent residents are excluded. That is a tax status, not your visa. See our December 31 checklist.
Common mistakes
- Leaving out stock pay that is not on your slip. You may still have to file.
- Treating a foreign account like a Japanese one. Only a specified account with withholding lets you choose not to report a sale.
- Filing for a refund but leaving out a small gain. Once you file, you also report income of ¥200,000 or less.
- Forgetting pay from your old job. If the year-end adjustment could not include it, you settle it on your return.
- Not filing a required Foreign Asset Report. An underreporting penalty can then rise by 5% of the tax base.
What you can do yourself, and where you need help
You can do these five steps before you decide.
- Check whether your stock pay is in the payment amount on your slip.
- List each vest and sale with its date, share count and amount.
- Collect your foreign account statements and foreign tax documents.
- If you changed jobs, get the slip from your old employer.
- Record your foreign account balance on December 31.
Your cost, the yen conversion, the foreign tax credit and the need for a Foreign Asset Report depend on your facts.
What changes when a tax accountant handles it
The main change is who builds the calculation and the document set. Yuma Komatsu handles your return from start to finish. What we do:
- Decide whether you must file, and explain why in writing.
- Send you a list of the documents you need.
- Convert each vest and sale into yen, and calculate your gain.
- Prepare the foreign tax credit statement and, if needed, the Foreign Asset Report.
- Send an English summary, file after you approve it, and send you a copy.
We work with individuals only, on Japanese tax only, with no calls. See our RSU tax return service.
- 1. Use our 60-second estimator and send us the result.
- 2. We aim to email a formal quote within two business days, Japan time.
- 3. You accept, and upload documents to a secure folder.
- 4. You approve our English summary, and we file.
How much does it cost?
Your fee is a base fee plus an item for each type of income and deduction. These are the fees for our English-language service:
| Item | Excl. tax | Incl. tax |
|---|---|---|
| Base fee | ¥48,000 | ¥52,800 |
| Salary income | ¥9,000 | ¥9,900 |
| Standard deductions | ¥9,000 | ¥9,900 |
| RSUs and stock options, up to ¥5 million | ¥66,000 | ¥72,600 |
| RSUs and stock options, ¥10 million | ¥78,000 | ¥85,800 |
| Stock sales, up to ¥30 million in sales | ¥43,500 | ¥47,850 |
| Foreign tax credit, income up to ¥5 million | ¥55,500 | ¥61,050 |
| Foreign Asset Report | ¥52,500 | ¥57,750 |
RSU fees rise in proportion between steps. Above ¥30 million, we quote individually.
Example: salary, RSUs up to ¥5 million, a stock sale and standard deductions come to ¥127,500. With the ¥48,000 base fee, the total is ¥175,500 (¥193,050 including tax). This is only an estimate, based on the assumptions shown. Our minimum fee is ¥97,500 (¥107,250 including tax).
Frequently asked questions
Can I file RSU income without a tax accountant?
Yes, in some cases. You may not need to file if your RSUs are on your slip and you meet the conditions. If you must file but sold nothing, the NTA filing site may be enough. Other situations add calculations and documents.
If my RSUs are on my withholding slip, am I done?
Not always, so check the conditions. Your salary must be ¥20 million or less, from one employer, and all subject to withholding. Your other income must be ¥200,000 or less. Directors of family companies who receive interest or rent from the company are excluded.
I sold RSU shares in a foreign broker account. What do I need?
You calculate the gain in yen, and you attach foreign tax documents if tax was withheld. You may also need the Foreign Asset Report by June 30 of the next year.
See what your RSU return would cost
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)
- NTA, No.12007 Foreign tax credit for residents (English)
- NTA, No.12017 Conversion of foreign currency transactions into yen (English)
- NTA Tax Answer No.1900, Salary earners who must file a final return (Japanese)
- NTA Tax Answer No.1900 Q&A, When a final return is not required (Japanese)
- NTA Tax Answer No.2665, Who is covered by the year-end adjustment (Japanese)
- NTA Tax Answer No.2674, Year-end adjustment for mid-year hires (Japanese)
- NTA Tax Answer No.1464, Cost of shares sold (Japanese)
- NTA Tax Answer No.1476, Specified accounts (Japanese)
- NTA Tax Answer No.1240, Foreign tax credit for residents (Japanese)
- NTA filing site, Input example for foreign currency stock options (Japanese)
- NTA, Report of Foreign Assets FAQ, August 2026, questions 1, 2, 11, 12, 18 to 24, 29 to 31, 36, 39, 40, 51 and 52 (Japanese)
- NTA Tax Answer No.7456, Duty to file the Report of Foreign Assets (Japanese)
- Income Tax Act, Articles 57-3, 95 and 121 (Japanese)
- Act on Special Measures Concerning Taxation, Article 37-11-3 (Japanese)
This article is general information based on rules in force as of November 6, 2026. It is not advice for your situation.