e-Taxの利用

Detailed explanation of e-Taxの利用 based on official information from 国税庁. Tax Management

Published: January 12, 2026

e-Tax: Japan's Online Tax Filing and Payment System

1. Overview

e-Tax is the Japanese National Tax Agency's comprehensive online system for filing tax returns, making tax payments, and conducting various tax-related procedures electronically. Established to modernize tax administration, it provides a secure, convenient, and efficient alternative to paper-based methods. The system is crucial for streamlining tax compliance, reducing administrative burdens, and enabling timely interactions between taxpayers and the tax authority. Its importance has grown significantly with the digitalization of government services and the increasing need for remote administrative capabilities.

2. Applicable Objects & Scenarios

e-Tax is available for use by the following:

  • Individuals: Including salaried employees filing year-end adjustments, those with side income requiring final tax returns, sole proprietors, and individuals receiving pension income.
  • Corporations and Businesses: For filing corporate tax returns, consumption tax returns, and other business-related tax documents.
  • Tax Agents and Representatives: Certified tax accountants and attorneys can use the system on behalf of their clients.

Key scenarios for using e-Tax include:

  • Filing your Final Income Tax Return (Kakutei Shinkoku), typically between February 16 and March 15.
  • Filing Corporation Tax Returns.
  • Filing Consumption Tax Returns.
  • Making tax payments (income tax, corporation tax, consumption tax, etc.) electronically.
  • Applying for various permits and notifications related to taxation.
  • Checking the status of past filings and payments.

3. Core Conclusions

  • e-Tax is the official, secure portal for most electronic tax procedures in Japan.
  • Using e-Tax can offer greater convenience, faster processing, and confirmation compared to paper filing.
  • Access requires preparation, including obtaining necessary login credentials (which may involve a visit to the tax office).
  • Multiple payment methods are integrated, including direct debit from a bank account and credit card payments (note that fees may apply for credit card use).
  • The system provides immediate submission confirmation and allows for tracking of processing status.
  • It is designed to be accessible for both individual taxpayers and professionals.

4. Procedures & Steps

Step 1: Preparation

  1. Device & Environment: Ensure you have a computer with a compatible operating system and web browser (check the latest specifications on the e-Tax website). Install any required software or plugins as instructed.
  2. Obtain Login Credentials: You need one of the following:
    • Individual Number Card (My Number Card) with IC Chip Reader: This is the most common method. You will need the physical card and a compatible IC card reader connected to your computer.
    • e-Tax Password (ID/Password): Apply for this at your local tax office. You will receive an "e-Tax Login ID" and an "e-Tax Password" via separate mail for security.
    • Digital Certificate for Corporations: Businesses use a specific commercial digital certificate issued by a certified authority.
  3. Gather Necessary Documents: Have all relevant income statements (e.g., Gensen Chōshūhyō, pension statements, medical expense receipts), deduction records, and your My Number (Social Security and Tax Number) ready.

Step 2: Application & Submission

  1. Access the Portal: Go to the official e-Tax website (https://www.e-tax.nta.go.jp/).
  2. Log In: Select your login method (e.g., "Login using My Number Card") and follow the on-screen authentication steps.
  3. Select Procedure: Navigate to the desired service, such as "File an Income Tax Return."
  4. Enter Information: Input the required data into the online forms. The system often provides guidance and auto-calculation features. You may also be able to pre-fill data using information the NTA already holds (the "Blue Sheet" function).
  5. Calculate Tax Liability: The system will calculate your final tax amount or refund based on the information provided.
  6. Submit: Electronically submit your completed return. You will receive an immediate on-screen confirmation and a receipt number. Save or print this for your records.

Step 3: Review & Confirmation

  1. Submission Record: Your submission is recorded in your e-Tax history, which you can review anytime by logging in.
  2. Payment (if applicable): If you owe tax, proceed to the payment section. You can choose:
    • Direct Debit (pre-registration of bank account required).
    • Credit Card (transaction fees apply; please verify with official sources).
    • Convenience Store Payment (generate a payment slip to pay at a convenience store).
  3. Notice of Assessment: The NTA will process your return. Any formal Notice of Assessment (Kakutei Shinkoku no Tsuchi) or refund will be sent by postal mail to your registered address. The status may also be viewable online.

5. Frequently Asked Questions (FAQ)

Q1: Is using e-Tax free? A1: Yes, using the e-Tax system itself is free. However, if you choose to pay taxes by credit card, the card company may charge a handling fee. Also, fees apply if you use a commercial digital certificate for corporate filing.

Q2: Can I use e-Tax on my smartphone or tablet? A2: Basic information browsing is possible, but for filing returns and other procedures that require strict security authentication (like using a My Number Card), a computer with the necessary hardware (IC card reader) is generally required. Always check the latest system requirements on the official site.

Q3: What is the deadline for e-Tax filing? A3: The filing period is the same as for paper returns. For example, the final income tax return for most individuals is from February 16 to March 15. The e-Tax system is available 24/7 during this period, but submissions must be completed by the deadline.

Q4: I forgot my e-Tax password. What should I do? A4: If you lose or forget your e-Tax password, you cannot reset it online for security reasons. You must visit your local tax office in person with identification to reapply for a new password.

Q5: How do I know if my return was accepted? A5: Upon successful electronic submission, you will see a confirmation screen with a receipt number. This is your proof of filing. The tax office will not send a separate acceptance email for standard submissions.

Q6: Can I amend a return I filed through e-Tax? A6: Yes, you can file an amended return (修正申告) through the e-Tax system. Log in, select the option for filing an amended return, and follow the steps to correct the information.

6. Risks & Compliance

  • Security is Paramount: Protect your login credentials (My Number Card, password, digital certificate) as you would cash. Do not share them with anyone.
  • Deadline Responsibility: The taxpayer is solely responsible for meeting filing deadlines. System congestion is possible near the deadline, so filing early is strongly recommended.
  • Accuracy of Information: You are responsible for the accuracy of all data entered into the e-Tax system. Double-check all figures before submission.
  • Official Information Only: Rely only on information and links from the official National Tax Agency (NTA) and e-Tax websites. Beware of phishing sites or fraudulent emails pretending to be from the tax office.
  • Disclaimer: This guide is for informational purposes. Tax laws and procedures are subject to change. For definitive guidance, personal advice, or confirmation of specific tax liabilities, please consult the NTA directly or a qualified tax professional.

7. References & Sources

8. Related Topics

  • Final Income Tax Return (Kakutei Shinkoku)
  • My Number (Social Security and Tax Number System)
  • Withholding Tax (Gensen Chōshū)
  • Year-End Tax Adjustment (Nenmatsu Chōsei)
  • National Tax Agency (NTA) Contact & Office Locator
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