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

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. This page is not about tax-free shopping for tourists.

Key dates for the 2026 tax return

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:

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.

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,
• 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.

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 and the leaving Japan checklist.

English help from the National Tax Agency

• Information about Income Tax: 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: deduction amounts for 2026 and the documents for relatives abroad.
• Japan tax residency for foreigners: when income from abroad is taxed.
• Furusato nozei for foreigners
• My Number card for foreigners
• Take-home pay in Japan