# Filing a tax return (確定申告) in Japan as a foreigner, 2026

URL: https://japanhow.com/money/tax/tax-return-japan-foreigners/
Author: JapanHow editors
Updated: Oct 24, 2026

## Summary

As of October 2026, the tax return for income earned in 2026 is filed from 16 February to 15 March 2027, and any tax due is paid by 15 March 2027. Most foreign employees don't need to file because their employer does the year-end adjustment. You must file if, for example, your salary is over ¥20 million or your other income is over ¥200,000. Refund returns can be filed for 5 years from 1 January 2027. New e-Tax users need a My Number card.

## Key facts

- 2026 return period: 16 Feb to 15 Mar 2027
- Payment due: 15 March 2027
- Refund returns: From 1 Jan 2027, for 5 years
- Side income trigger: Over ¥200,000 (salaried)

Your tax return in Japan for 2026 income, the final tax return (確定申告, kakutei shinkoku), is filed from **16 February to 15 March 2027**, and any tax due is paid by **15 March 2027**. As of October 2026, the rules are the same for foreign and Japanese residents: your visa type and permanent residency don't matter. Most foreign employees never file, because the employer settles their tax through the year-end adjustment (年末調整). You must file if, for example, your other income is over ¥200,000 or you have two employers.

This guide covers the filing itself. For deduction amounts and claiming parents or a spouse abroad, see our [year-end adjustment guide](/money/tax/year-end-adjustment-tax-return-foreigners/). This page is not about tax-free shopping for tourists.

**Deadline for the 2026 return:** Monday 15 March 2027 (Filing and payment. Direct debit (振替納税) is taken on 23 April 2027 (National Tax Agency deadline table).)

## Key dates for the 2026 tax return

| What | Date |
|---|---|
| Tax year covered | 1 January to 31 December 2026 |
| Refund returns can be filed from | 1 January 2027 (for 5 years) |
| Filing period | 16 February to 15 March 2027 |
| Payment deadline | 15 March 2027 |
| Direct debit (振替納税) date | 23 April 2027 |
| Extension for half the payment (延納) | 31 May 2027 |

The 16 February to 15 March period is the general rule set by the National Tax Agency (国税庁). The 15 March 2027 deadline is from its official deadline table.

## Do I need to file a tax return in Japan?

If your only income is a salary from one employer that does your year-end adjustment, you usually don't. According to the National Tax Agency, salaried workers **must** file if, among other cases (unless filing would only bring a refund):

- your salary for the year is **over ¥20 million**,
- you have one employer and your **other income is over ¥200,000**, for example from freelance work, rent or a side job,
- you have **two or more employers** and the salary not covered by year-end adjustment, plus other income, is **over ¥200,000** (no return is needed if total salary minus certain deductions is ¥1.5 million or less and other income is ¥200,000 or less), or
- your salary is paid by someone who doesn't withhold Japanese tax.

These cases come up often for foreign residents:

| Your situation | What it means |
|---|---|
| Two jobs, for example a main job plus weekend teaching | Only one employer does the year-end adjustment. The second salary may push you over ¥200,000. |
| Side income from freelancing, translation or online work | Over ¥200,000 of income (after expenses) in the year: you must file. Check your visa allows the work first: see [side jobs and your visa](/visa/visas/freelance-side-job-visa-japan/). |
| Salary paid from your home country for work in Japan | Japan still taxes it, and nobody withholds it. The National Tax Agency has an English page on this (No.12019). |
| Income or savings abroad, living in Japan more than 5 years | After 5 years in the last 10, you are taxed on income from abroad too. See [tax residency for foreigners](/money/tax/japan-tax-residency-foreigners/). |

Before 5 years, as a non-permanent resident (非永住者), income from abroad is taxed only if it is paid in Japan or sent to Japan.

## When should I file even if I don't have to?

A refund return (還付申告) gets back tax you overpaid. You can send it any time for **5 years from 1 January** of the next year, so for 2026 income from 1 January 2027. You don't have to wait for 16 February. The National Tax Agency's examples for employees include:

- **You left a job in 2026** and had no year-end adjustment.
- **Large medical costs.** The medical expense deduction (医療費控除) is the amount paid in the year, minus insurance payouts, minus ¥100,000 (or 5% of your income if it is under ¥2 million). The maximum is ¥2 million. Costs for a spouse or relatives who share your finances count. The tax office can ask to see the receipts for 5 years after the filing deadline.
- **A housing loan** for a home you bought, or certain renovations.
- **Donations**, including furusato nozei.

A refund only comes if tax was actually withheld. If your withholding slip (源泉徴収票) shows zero tax, filing gives nothing back.

You can also claim relatives abroad on a return if your employer didn't apply them. The same document rules apply: see [claiming parents or a spouse abroad](/money/tax/year-end-adjustment-tax-return-foreigners/).

**Furusato nozei: filing cancels your one-stop forms:** If you file a return for **any** reason, such as medical costs, your one-stop applications (ワンストップ特例) stop counting. You must list **every** furusato donation on the return, on Schedule 2 (第二表) in both the donation and the resident tax sections. If you gave to **more than 5** places, one-stop isn't available and you need a return to get the deduction. Details: [furusato nozei for foreigners](/money/tax/furusato-nozei-for-foreigners/).

## How to file: e-Tax, paper or the tax office

The National Tax Agency's online service, the 確定申告書等作成コーナー, walks you through the return. You then send it by e-Tax or print it and hand it in. The agency says this service is **in Japanese only**.

### e-Tax with a My Number card

You need:

- your [My Number card](/life/admin/my-number-card-foreigners/),
- a smartphone that can read the card, with the マイナアプリ (My Number app), or a PC with a card reader or compatible smartphone, and
- both card passwords: the **4-digit** login password and the **6 to 16 character** signature password.

The login password locks after 3 wrong tries and the signature password after 5. A city office can reset them, or a convenience-store kiosk if only one of the two is locked. On Android you can use the card stored in the phone. On iPhone, the "iPhone My Number card" can be used from January 2026.

Linking with マイナポータル fills in parts of the return for you, such as your withholding slip, medical cost data and furusato donation data.

**No new e-Tax IDs and passwords:** Until 2025, the tax office could issue an e-Tax ID and password after checking your identity. New ones stopped on **1 October 2025**. If you already have one, you can still use it for the 2026 return, but the method is planned to end from the return for 2027 income (filed in 2028). New users need a My Number card, or can file on paper.

### On paper

Print the return from the online service and submit it to the tax office (税務署) for your **address at the time of filing**. Attach the medical expense statement and any documents for relatives abroad.

## How long does a refund take?

The National Tax Agency says refund returns sent by e-Tax from home are processed in **about 3 weeks**. During the February–March season, refunds generally take **about 1 to 1.5 months**. Corrections, missing documents or papers sent separately can slow an e-Tax refund down.

The account must be **in your own name only**. An account name that includes a shop or business name can't be used. If you have registered a public-funds receipt account through My Number, you can choose it instead.

## What if I miss the 15 March deadline?

File as soon as you can. A late return (期限後申告) usually brings a no-filing penalty (無申告加算税) of **5%** of the tax if you file before the tax office contacts you, rising to 10% or 15% after an audit notice or audit, and higher on larger amounts. Late payment interest (延滞税) runs until you pay. There is no penalty if you file within one month of the deadline, paid the tax on time, meant to file on time, and had no such penalty in the last 5 years.

Refund returns have no 15 March deadline. They stay open for 5 years, except for a few claims that must be filed on time, such as the blue-return special deduction (青色申告特別控除).

## Leaving Japan before you file

If you leave Japan and must file a return, the National Tax Agency says you file and pay **before you depart**, unless you appoint a tax agent (納税管理人) in Japan. With a tax agent, you file by the normal deadline, and any refund is paid to an account in the agent's name. Resident tax is a separate bill: see [resident tax for foreigners](/money/tax/resident-tax-japan-foreigners/) and the [leaving Japan checklist](/visa/leaving/leaving-japan-checklist/).

## English help from the National Tax Agency

- **[Information about Income Tax](https://www.nta.go.jp/english/taxes/individual/gaikoku301.htm):** short English pages on final returns, refunds, wage earners who must file, salary from your home country and leaving Japan.
- **Income Tax Guide:** the yearly English guide. On 24 October 2026, the latest listed is for 2025.
- **"You can create a Final Tax Return at Home !":** a guide to the online service in English, Simplified and Traditional Chinese, Vietnamese, Portuguese and Nepali. The latest edition is for 2025; look for the 2026 one before you file.

The Regional Taxation Bureaus run a phone consultation center for national tax questions. For anything complex, such as income from several countries, a home abroad or leaving mid-year, a licensed tax accountant (税理士) can advise and file for you.

## More guides

- [Year-end adjustment and dependents abroad](/money/tax/year-end-adjustment-tax-return-foreigners/): deduction amounts for 2026 and the documents for relatives abroad.
- [Japan tax residency for foreigners](/money/tax/japan-tax-residency-foreigners/): when income from abroad is taxed.
- [Furusato nozei for foreigners](/money/tax/furusato-nozei-for-foreigners/)
- [My Number card for foreigners](/life/admin/my-number-card-foreigners/)
- [Take-home pay in Japan](/money/tax/take-home-pay-japan/)

## Questions people ask

### When is the tax return deadline in Japan for 2026 income?

The National Tax Agency's deadline table gives Monday 15 March 2027 for filing and paying income tax for 2026. If you pay by direct debit (振替納税), the money leaves your account on 23 April 2027.

### Can I file a tax return in Japan in English?

Not fully. The National Tax Agency says its online return service is in Japanese only, but it publishes English pages and a guide to using the service at home in English, Chinese, Vietnamese, Portuguese and Nepali. The latest editions cover the 2025 tax year.

### Can I use e-Tax without a My Number card?

Only if you already have an e-Tax ID and password. New IDs and passwords stopped being issued on 1 October 2025, and the method is planned to end from the return for 2027 income (filed in 2028). New users need a My Number card, or can file on paper.

### How long does a tax refund take in Japan?

The National Tax Agency says refund returns sent by e-Tax are processed in about 3 weeks. In the February–March season, refunds generally take about 1 to 1.5 months. The refund goes to a bank account in your own name.

### I left my job in 2026 and had no year-end adjustment. Should I file?

Leaving a job mid-year without a year-end adjustment is one of the National Tax Agency's own examples of when a refund return can apply. You can file it from 1 January 2027, for 5 years. You get money back only if tax was actually withheld.

## Sources

- [主な国税の納期限（法定納期限）及び振替日](https://www.nta.go.jp/taxes/nozei/nofu/24200042/noufu_kigen.htm), National Tax Agency (国税庁) (accessed Oct 24, 2026)
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- [No.12018 Wage earners who must file a final tax return](https://www.nta.go.jp/english/taxes/individual/12018.htm), National Tax Agency (accessed Oct 24, 2026)
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