青色Filingのメリット

Detailed explanation of 青色Filingのメリット based on official information from 国税庁. Tax Management

Published: January 12, 2026

Filing Income Tax Returns in Japan: A Comprehensive Guide

1. Overview

Filing an income tax return (確定申告, Kakutei Shinkoku) is a fundamental civic duty for taxpayers in Japan. It is the process by which individuals and entities report their annual income, calculate the exact amount of income tax owed, and settle any difference with the tax already paid through withholding or provisional payments. The system is based on self-assessment, meaning taxpayers are responsible for accurately reporting their financial activities. Proper filing ensures compliance with the Income Tax Law (所得税法) and is crucial for the correct application of various deductions, credits, and refunds, such as for medical expenses or housing loans. For most salaried employees with a single source of income, year-end tax adjustments (Nenmatsu Chosei) handled by their employer may suffice. However, filing a final return is mandatory in many other scenarios.

2. Applicable Objects & Scenarios

You are generally required to file a final income tax return if, during the calendar year (January 1 to December 31), any of the following apply:

  • Your total income from side jobs, freelance work, or business exceeded ¥200,000.
  • Your salary income from a single employer exceeded ¥20 million.
  • You had income from two or more employers (and your total salary and other income exceeds ¥200,000).
  • You received income from sources not subject to withholding tax, such as rental income, interest (from certain bonds), or sales of assets.
  • You wish to claim a refund for excess withheld tax, such as due to significant medical expenses (exceeding ¥100,000 or 5% of total income, whichever is lower), large charitable donations, or premiums for life insurance/pensions that were not fully accounted for in your year-end adjustment.
  • You left Japan mid-year and had income during that period.
  • You are a self-employed individual (sole proprietor) or run a business.
  • You had capital gains from the sale of real estate or securities.

Important Note: Even if not obligated, you may choose to file a return to claim specific refundable deductions.

3. Core Conclusions

  • Mandatory vs. Voluntary Filing: Understand the clear criteria that make filing mandatory. When in doubt, consulting a tax office or professional is advised.
  • Deadline is Critical: The filing and payment deadline is strict. Late filing results in penalties and interest.
  • Accurate Record-Keeping is Essential: Maintaining organized records of all income and deductible expenses throughout the year is the foundation of a correct return.
  • Deductions and Credits Matter: Proactively identifying applicable deductions (e.g., for dependents, social insurance premiums, medical costs) can significantly reduce your tax liability or generate a refund.
  • Multiple Submission Methods: The National Tax Agency (NTA) offers various filing channels, including increasingly convenient online options.

4. Procedures & Steps

Step 1: Preparation (Gathering Documents)

Collect all necessary documents for the relevant tax year:

  • Income Documents: All Gensen Choshuhyo (withholding slips) from employers, payment statements from clients, statements of earnings from financial institutions, etc.
  • Expense & Deduction Records: Receipts and statements for medical expenses, social insurance premium payments, life insurance premiums, charitable donation certificates, mortgage balance certificates (for housing loan deductions), etc.
  • Identification: Your My Number Card or Notification Card, personal seal (inkan), and bank account details for refunds or payments.

Step 2: Application & Submission

Calculate your taxable income and tax due. You can submit your return via:

  • Online (e-Tax): The most efficient method. Requires a My Number Card with a digital certificate or an ID/PW issued by the NTA. The e-Tax system provides calculation aids and immediate submission confirmation.
  • Tax Office Counter: You can visit your local tax office for in-person assistance. Staff can help check your forms.
  • Mail: Send the completed paper return form to your local tax office by registered mail.

Filing Period: For income earned between January 1 and December 31, the filing period is typically from February 16 to March 15 of the following year. If March 15 falls on a weekend or holiday, the deadline extends to the next business day.

Step 3: Review & Confirmation

  • After submission (especially via e-Tax), you will receive an acknowledgment.
  • If you are due a refund, it will typically be deposited into your designated bank account within 1-2 months after filing.
  • If you have tax to pay, the payment deadline is March 15 (same as filing). Payment can be made at banks, post offices, convenience stores (for amounts under ¥300,000), or via online banking.
  • Keep all submitted documents and records for at least 5 years (7 years for business-related documents) as the tax office may conduct a review or audit.

5. Frequently Asked Questions (FAQ)

Q1: I am a salaried employee with one job. Do I need to file a tax return? A1: Usually not, if your employer performs a year-end adjustment covering all your income and deductions for the year. You must file if your side income exceeds ¥200,000, you have income from other sources, or you qualify for specific refunds not handled by your employer.

Q2: What is the difference between a "Blue Return" and a "White Return"? A2: The Blue Return (Aoiro Shinkoku) is for self-employed individuals or business owners who maintain certified accounting records. It offers more generous deductions and loss carry-forwards. You must apply for approval in advance. The White Return (Shiroiro Shinkoku) is the standard form for other individuals.

Q3: I missed the March 15 deadline. What should I do? A3: File as soon as possible. Late filing will incur a delinquency tax (延滞税, Entaizei) on the unpaid amount, calculated from the due date. If you cannot pay the full amount, contact the tax office immediately to discuss a payment plan.

Q4: Can I file a tax return for a previous year? A4: Yes. You can file an amended return or a late initial return for up to 5 years if you discover an error or omission that leads to additional tax owed or a refund due.

Q5: Where can I get help filling out the forms? A5: The National Tax Agency offers extensive guides, FAQs, and telephone consultation in multiple languages. During the filing season, many tax offices set up "free consultation corners" with volunteers. Tax accountants (Zeirishi) can also provide professional assistance for complex situations.

6. Risks & Compliance

  • Penalties for Non-Compliance: Failure to file or underreporting income can lead to heavy penalties, including an underreporting penalty (過少申告加算税, Kasho Shinkoku Kasanzei) or a heavy penalty (重加算税, Jyu Kasanzei) for fraudulent evasion, on top of the delinquency tax.
  • Accuracy Responsibility: The taxpayer is ultimately responsible for the accuracy of the return, even if prepared by an agent.
  • Resident vs. Non-Resident Tax Status: Your tax obligations differ drastically based on your residency status (永住者, 非永住者, 非居住者). Misunderstanding your status is a common source of error.
  • Disclaimer: This guide provides general information. Tax laws are complex and subject to change. For your specific circumstances, always verify information with the official National Tax Agency (NTA) sources or a qualified tax professional.

7. References & Sources

8. Related Topics

  • Withholding Tax (源泉徴収税)
  • Year-End Tax Adjustment (年末調整)
  • Resident Tax (住民税)
  • My Number System (マイナンバー)
  • Deductions for Medical Expenses (医療費控除)
  • Housing Loan Deduction (住宅借入金等特別控除)
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