# Year-end adjustment (年末調整) and tax returns for foreigners in Japan

URL: https://japanhow.com/money/tax/year-end-adjustment-tax-return-foreigners/
Author: japanhow editors
Updated: Oct 21, 2026

## Summary

The year-end adjustment (年末調整) is how your employer in Japan settles a full year of income tax with your last salary of the year, so most employees never file a tax return. As of October 2026, the 2026 adjustment uses a higher basic deduction (¥1,040,000 for income up to ¥4.89 million) and a ¥620,000 dependent income limit. Relatives abroad aged 30 to 69 count only if they study abroad, are disabled or got ¥380,000 or more from you. People who quit mid-year usually file a tax return instead.

## Key facts

- When: With your last salary of the year
- Basic deduction 2026: ¥1,040,000 (income up to ¥4.89M)
- Dependent income limit: ¥620,000 (¥1.36M salary only)
- Parent abroad aged 30 to 69: ¥380,000+ sent in the year, unless disabled

The year end adjustment Japan's employers run is called 年末調整 (nenmatsu chōsei). Your employer recalculates your income tax for the whole year and settles it with **your last salary of the year**, so most employees never file a tax return. Foreign employees get it the same way, as long as you handed in the dependents form. As of October 2026, the 2026 adjustment uses a higher basic deduction: **¥1,040,000** if your income is ¥4.89 million or less.

**Dependent income limit for 2026:** ¥620,000 (Total income, or ¥1.36 million if the relative only has salary. It was ¥580,000 for 2025 (National Tax Agency).)

## Who gets the year-end adjustment in Japan?

According to the National Tax Agency (国税庁), you are covered if you handed your employer the dependents form, the 給与所得者の扶養控除等（異動）申告書, and you:

- worked for the company all year, or
- joined during the year and are still there at year end.

Two groups are left out: people whose salary for the year is **over ¥20 million**, and people who got tax relief under the Disaster Relief Act. Your visa type doesn't matter. What matters is that you are a tax resident and still employed.

**Joined mid-year?** Give your new employer the withholding slip (源泉徴収票) from your previous job in Japan. Without it, the new employer can't include that salary, and you may need to file a return yourself.

## Which year-end adjustment forms do I fill in?

Your employer hands out the forms and sets its own deadline. These are the main ones:

| Form | What it does | When you need it |
|---|---|---|
| 扶養控除等（異動）申告書 | Lists your dependents | Every employee, every year |
| 基礎控除申告書 兼 配偶者控除等申告書 兼 特定親族特別控除申告書 兼 所得金額調整控除申告書 | Basic deduction, spouse, relatives aged 19 to 22 | Income up to ¥25 million; the 2026 version changed |
| 保険料控除申告書 | Life, earthquake and private pension insurance | If you pay these premiums |
| Housing loan form | Housing loan deduction | If you have a qualifying housing loan |

The National Tax Agency publishes an **English version of the 2026 dependents form** and an English guide, "About kinds of deduction for 2026". Social insurance premiums you paid are deducted in full. Life insurance gives up to ¥120,000 and earthquake insurance up to ¥50,000.

## What changed in the 2026 year-end adjustment?

The FY2026 tax reform raised the basic deduction and took effect on **1 December 2026**. Tax withheld from January to November 2026 used the old tables. In the December adjustment, your employer recalculates the year with the new amounts and settles the difference.

| Your total income (2026) | Basic deduction 2026 | Before the reform (2025) |
|---|---|---|
| ¥1.32 million or less | ¥1,040,000 | ¥950,000 |
| Over ¥1.32M to ¥3.36M | ¥1,040,000 | ¥880,000 |
| Over ¥3.36M to ¥4.89M | ¥1,040,000 | ¥680,000 |
| Over ¥4.89M to ¥6.55M | ¥670,000 | ¥630,000 |
| Over ¥6.55M to ¥23.5M | ¥620,000 | ¥580,000 |

The amounts above ¥620,000 are an extra that applies to residents only. Income here means income after the employment income deduction. ¥4.89 million of income is about **¥6.66 million in salary**. The minimum employment income deduction also rose, from ¥650,000 to ¥740,000.

The dependent income limit rose to **¥620,000** (¥1.36 million in salary only). If a relative newly qualifies because of this, you must list them on the dependents form to get the deduction.

## Can I claim parents or a spouse living abroad?

Yes, with conditions that have been stricter since 2023. A relative who lives outside Japan counts for the dependent deduction (扶養控除) only if, on 31 December, they are:

- **16 to 29**, or
- **70 or older**, or
- **30 to 69** and one of these: they left Japan to study, they are disabled under Japanese rules, or **you paid them ¥380,000 or more** for living or education costs that year.

A brother or parent aged 30 to 69 who doesn't fit one of those three no longer counts. Each dependent gives ¥380,000, or ¥480,000 for a parent aged 70 or over who doesn't live with you.

### What documents do I need for a relative abroad?

| Relative abroad | With the dependents form | At the year-end adjustment |
|---|---|---|
| 16 to 29, or 70+ | Proof of relationship (親族関係書類) | Remittance records (送金関係書類) |
| 30 to 69, studying abroad | Proof of relationship + student visa copy | Remittance records |
| 30 to 69, disabled | Proof of relationship | Remittance records |
| 30 to 69, supported with ¥380,000+ | Proof of relationship | Records showing ¥380,000+ in the year (38万円送金書類) |

**Proof of relationship** is either a document from a foreign government showing the relative's name, date of birth and address, or a Japanese government document plus a copy of the relative's passport. It must be the original, except the passport copy.

**Remittance records** can be copies: a bank or money transfer service statement showing payment from you to that relative, or a credit card statement for a family card you pay for.

**Common reasons the deduction is refused:** - **No translation.** Documents in a foreign language must come with a Japanese translation. This is required by law.
- **Money sent to one person for the whole family.** Remittance records must show payment to each relative. A transfer to your father counts only for your father, not your mother.
- **Cash carried by a friend.** A signed statement that you handed over cash is not accepted.
- **No records at the adjustment.** If you can't show remittance records, your employer can't apply the deduction for that relative.

The date that counts is the day you **send** the money, not the day it arrives. Transfer fees can count toward the ¥380,000 if the statement shows them. Comparing transfer costs? See [how to send money from Japan](/money/remittance/send-money-from-japan/).

## When do I need a tax return (確定申告) instead?

The year-end adjustment covers your salary. You must file a final tax return (確定申告) yourself if, among other cases:

- your salary for the year is **over ¥20 million**,
- you have one employer and **other income over ¥200,000**, for example from a side job, or
- you have **two or more employers** and the salary not adjusted plus other income is over ¥200,000.

The filing period is **16 February to 15 March** of the next year. If you claim relatives abroad on your return, attach the same documents, unless you already gave them to your employer for the adjustment.

You may also file a refund return (還付申告) if you are owed money, for example for large medical costs, donations or a housing loan deduction. You can do this for **5 years** from 1 January of the next year. Donations through furusato nozei are explained in our [furusato nozei guide](/money/tax/furusato-nozei-for-foreigners/).

## What happens if I leave Japan mid-year?

It depends on how you leave.

- **Your company transfers you abroad for a year or more.** You usually become a non-resident, and your employer must do the year-end adjustment **by the day you leave**. Only insurance premiums paid up to that day count.
- **You quit and leave.** Most people who quit mid-year don't get a year-end adjustment. The main exceptions are people who leave after receiving their December salary and part-timers whose salary for the year is ¥1.36 million or less.

If you must file a return and have no tax agent, the National Tax Agency says you file and pay **before you depart**. With a tax agent (納税管理人) in Japan, you file by the normal due date. Leaving a job mid-year without a year-end adjustment is one of the agency's own examples of when a refund return can apply. The same tax agent can handle your [pension refund](/money/pension/pension-refund-japan/) tax. Resident tax is separate and still due: see [resident tax in Japan](/money/tax/resident-tax-japan-foreigners/) and the [leaving Japan checklist](/visa/leaving/leaving-japan-checklist/).

## Where can I get help in English?

The National Tax Agency's [English income tax pages](https://www.nta.go.jp/english/taxes/individual/index.htm) include "Information about Income Tax", the yearly income tax guide and a foreigner version of its online return guide. For your own situation, for example a large overseas income or a mid-year move, ask your local tax office (税務署) or a licensed tax accountant (税理士).

## More guides

- [Resident tax (住民税) for foreigners](/money/tax/resident-tax-japan-foreigners/): the other tax on your salary, billed a year later.
- [How to send money from Japan](/money/remittance/send-money-from-japan/): transfers that leave a paper trail for the deduction.
- [Japan pension refund](/money/pension/pension-refund-japan/): claim your pension and the 20.42% tax when you leave.
- [Furusato nozei for foreigners](/money/tax/furusato-nozei-for-foreigners/)

## Questions people ask

### Can I claim my parents abroad as dependents in Japan?

Yes, if they are 70 or older, or 30 to 69 and either disabled or paid ¥380,000 or more by you during the year. You need proof of relationship and bank or card records of the money you sent, with Japanese translations.

### Do I need a tax return if my employer did the year-end adjustment?

Usually not. You must file if your salary is over ¥20 million or your other income is over ¥200,000, among other cases. You may also file to claim a refund, for example for large medical costs.

### Can I get the year-end adjustment in English?

The National Tax Agency publishes English versions of the 2026 dependents form and an English guide to the deductions. Your employer still decides how you hand in the forms.

### I quit and left Japan mid-year. Can I get tax back?

Most people who quit mid-year don't get a year-end adjustment. You can file a refund return for up to 5 years, through a tax agent (納税管理人) in Japan if you have left.

### Can I claim a relative I support with cash I hand over in person?

No. The National Tax Agency says a written statement that you gave cash through someone is not a remittance document, so no deduction is given for that relative.

## Sources

- [No.2665 年末調整の対象となる人](https://www.nta.go.jp/taxes/shiraberu/taxanswer/gensen/2665.htm), National Tax Agency (国税庁) (accessed Oct 21, 2026)
- [No.2668 年末調整の対象となる給与](https://www.nta.go.jp/taxes/shiraberu/taxanswer/gensen/2668.htm), National Tax Agency (国税庁) (accessed Oct 21, 2026)
- [令和８年４月 源泉所得税の改正のあらまし](https://www.nta.go.jp/publication/pamph/gensen/2026kaisei.pdf), National Tax Agency (国税庁) (accessed Oct 21, 2026)
- [令和８年度税制改正による基礎控除の引上げ等について](https://www.nta.go.jp/users/gensen/2026kiso/index.htm), National Tax Agency (国税庁) (accessed Oct 21, 2026)
- [About kinds of deduction for 2026 (For employment income earner)](https://www.nta.go.jp/publication/pamph/gensen/nencho2026/pdf/302_en.pdf), National Tax Agency (accessed Oct 21, 2026)
- [For 2026 Application for (Change in) Exemption for Dependents of Employment Income Earner](https://www.nta.go.jp/taxes/tetsuzuki/shinsei/annai/gensen/pdf/r08_01_en.pdf), National Tax Agency (accessed Oct 21, 2026)
- [No.1180 扶養控除](https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1180.htm), National Tax Agency (国税庁) (accessed Oct 21, 2026)
- [国外居住親族に係る扶養控除等Ｑ＆Ａ（源泉所得税関係）](https://www.nta.go.jp/publication/pamph/pdf/0022009-107_02.pdf), National Tax Agency (国税庁) (accessed Oct 21, 2026)
- [No.2517 海外に転勤した人の源泉徴収](https://www.nta.go.jp/taxes/shiraberu/taxanswer/gensen/2517.htm), National Tax Agency (国税庁) (accessed Oct 21, 2026)
- [No.1900 給与所得者で確定申告が必要な人](https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1900.htm), National Tax Agency (国税庁) (accessed Oct 21, 2026)
- [No.2030 還付申告](https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/2030.htm), National Tax Agency (国税庁) (accessed Oct 21, 2026)
- [No.12011 Final tax return](https://www.nta.go.jp/english/taxes/individual/12011.htm), National Tax Agency (accessed Oct 21, 2026)
- [No.12021 Procedures before departing from Japan](https://www.nta.go.jp/english/taxes/individual/12021.htm), National Tax Agency (accessed Oct 21, 2026)
- [Individual Income Tax (English)](https://www.nta.go.jp/english/taxes/individual/index.htm), National Tax Agency (accessed Oct 21, 2026)