Do I need to file a 確定申告 in Japan?
Often no. If you have one employer, your tax is settled by 年末調整 (year-end adjustment), and you have no other income, you generally don't need to file. You likely must file if your salary is over ¥20,000,000, you have over ¥200,000 of other income, you have two or more employers, you're a freelancer with tax due, you had gains outside a 特定口座（源泉徴収あり）, or you're leaving Japan mid-year. This is general information, not tax advice.
What is 確定申告 (kakutei shinkoku)?
Japan's self-filed annual income-tax return. The filing season runs roughly mid-February to mid-March for the previous calendar year. You do it yourself (or via a 税理士) when 年末調整 doesn't fully cover your situation.
What is 年末調整 (nenmatsu chosei)?
The year-end adjustment your employer runs in December. It recalculates your exact income tax for the year and settles it through your final paycheck. Most single-employer salaried workers are fully settled this way and never file a return.
What is the 20万円 (¥200,000) rule?
For a salaried person with one employer, if the total of your income OTHER than salary and retirement income exceeds ¥200,000 in the year, you must file a 確定申告 (NTA No.1900). It is measured on income (revenue minus that category's expenses), summed across all non-salary categories — not per source.
If I'm under ¥200,000, am I also off the hook for resident tax?
No. The ¥200,000 exemption is for national income tax only. 住民税 (resident tax) has no equivalent threshold, so you generally still must file a 住民税申告 with your municipality to report that income. Filing a 確定申告 covers both automatically; simply skipping it does not.
My salary is over ¥20,000,000 — do I have to file?
Yes. Employers do not perform 年末調整 for salaries above ¥20,000,000 (2,000万円), so you must file a 確定申告 to settle your own tax (NTA No.1900).
I'm a freelancer — when must I file?
You must file if your total income exceeds your deductions and there is tax due (NTA No.2020). It is a tax-due test, not a fixed revenue figure — high revenue with equally high expenses and deductions can mean no tax and no filing requirement. The basic deduction itself ranges from ¥480,000 to ¥950,000 in 2025–2026 depending on income and residency.
What is the difference between 青色申告 and 白色申告?
白色申告 (white return) uses simpler bookkeeping and has no special deduction. 青色申告 (blue return) needs advance approval and proper books, but offers the 青色申告特別控除 of up to ¥650,000 (double-entry + e-Tax), ¥550,000 (double-entry, paper), or ¥100,000 (simple). Confirm current amounts before relying on them.
I did ふるさと納税 — do I need to file?
If you gave to 5 municipalities or fewer, submitted a ワンストップ特例 form to each, and aren't otherwise required to file, you can skip filing (NTA No.1155). But donating to 6+ municipalities, or filing a 確定申告 for any other reason, voids one-stop — then you must enter all your donations on the return to claim the deduction.
Can I claim medical expenses without filing?
No. The medical expense deduction (医療費控除) can only be claimed by filing a 確定申告 (NTA No.1120). The deductible amount is your expenses minus any reimbursements minus ¥100,000 — or 5% of your total income if that income is under ¥2,000,000.
First year of the housing loan credit — do I file?
Yes. The first year you claim the housing-loan credit (住宅ローン控除) requires a 確定申告, even for employees (NTA No.1211-1). From the second year on, salaried employees can handle it through 年末調整.
Do crypto or stock gains need to be filed?
Crypto (暗号資産) is 雑所得 and, for an employee, counts toward the ¥200,000 side-income threshold (NTA No.1524). Stock gains inside a 特定口座（源泉徴収あり） are generally settled at source and need no filing; gains outside such an account generally must be filed (NTA No.1476).
I left a job mid-year — can I get money back?
Likely yes. If you left without a 年末調整, too much tax was probably withheld. Filing a 還付申告 (refund return) usually refunds it, and you have up to 5 years to do so (NTA No.1910).
I'm leaving Japan this year — what do I do?
You generally either file a return covering January 1 to your departure date before you leave (a 準確定申告), or appoint a 納税管理人 (tax representative) before departure who files for you by the normal March deadline (NTA No.12004). A mid-year departure can split resident and non-resident periods — a complex case for a professional.
Am I a 'resident' for Japanese tax?
You're a 居住者 (resident) if you have a domicile (住所) in Japan or have had a residence (居所) here for one year or more (NTA No.2875). Arriving with the intent to stay a year or more generally makes you a resident from arrival, but it's a facts-and-circumstances judgment — borderline cases belong with a 税理士.
Is this tool tax advice?
No. It encodes common 国税庁 (NTA) rules to give a likely answer and always cites its source. It cannot cover every case — non-resident splits, tax-treaty positions, foreign-asset reporting, and the exit tax belong with a licensed 税理士 or your 税務署. Never treat the result as an absolute legal conclusion.