Kakutei Shinkoku: Final Income Tax Return

Final Income Tax Return

Final Income Tax Return is a procedure in which taxpayers report their total income earned from January 1 to December 31, and pay or adjust their tax amount accordingly. By adjusting the excess or deficiency of their tax amount already deducted from their employment income or other income sources, individuals will pay tax or receive a tax refund according to their final income. This procedure is called “kakutei shinkoku”, final income tax return. Both of the due dates for filing the Final Income Tax Return and the payment of income tax is March 15. If it is a weekend or public holiday, the due dates is the following day.

Classification of a Taxpayer

Individuals must pay income tax according to the following classifications.

Classification		Income from sources in Japan		Income from sources abroad
		Paid in Japan	Paid abroad	Paid in Japan	Paid abroad
Resident	Non-permanent resident	Taxable	Taxable	Taxable	Amount remitted to Japan is taxable
	Permanent resident	Taxable	Taxable	Taxable	Taxable
Non-resident		Taxable in principle		Not taxable

1. Resident: A person who has an address in Japan or has had residence continuously in Japan for one year or more.
2. Non-permanent resident: A resident who is not a Japanese national and has had an address or lived in Japan for less than five years in the last ten years.
3. Permanent resident: A resident other than a non-permanent resident.
4. Non-resident: A person other than a resident.

e-Tax

Final Income Tax Return can be done from home by e-Tax.

Direct tax return application venues

Reception

8:30 a.m. to 4 p.m.

Consultation

Starts from 9:15 a.m.

Venue

From 2/17 to 3/17 for Shiba Tax Office 5F, meeting room, 5-8-1 Shiba and Azabu Tax Office Annex, meeting room, 3-3-5 Nishi-azabu
*Open on weekdays only

Note

Please bring an interpreter with you if you need help with Japanese. Please be sure to bring your smartphone and “My Number Card”. The reception desk may close early if it is crowded. The 1F of the Tokyo Regional Taxation Bureau will be open for consultations and receptions on 3/2.

Admission tickets are distributed at the venue on the day or from LINE.
https://www.keisan.nta.go.jp/ (External Link)

For general inquiries in English about national tax, please call the Tokyo Regional Taxation Bureau consultation service, Tel: 03-3821-9070 weekdays; 9 a.m. to 5 p.m.

For more information, please visit the National Tax Agency’s website at https://www.nta.go.jp/english/ (External Link)