If you have a side job, freelance work, rental income, or stock investments in Japan—and your income exceeds a certain threshold—you need to file a final tax return. The filing period is from February 16 to March 15 each year.
🤔 Who needs to file a final tax return?
Employees with side income (e.g., social media, personal shopping, translation, food delivery)
Freelancers and self-employed individuals (sole proprietors)
Those with rental property income
Those with stock/investment losses or gains who need to claim a refund or pay additional tax
Annual income exceeding 20 million yen
📅 Key Dates
January
Start organizing income and expense receipts. You will receive your withholding statement (源泉徴収票) and salary details.
February 16 - March 15
Final tax return filing period. You can submit online via e-Tax or in person at the tax office.
Around May
Receive a notice of correction or have your tax refund deposited.
📋 Required Documents
Withholding statement (annual income certificate from your employer)
Medical expense deduction receipts (amounts exceeding 100,000 yen per year can be deducted)
Social insurance premiums, National Health Insurance, and National Pension payment certificates
Side income proof, invoices, and contracts
Expense receipts (transportation, office supplies, communication fees, etc.)
Applicable to sole proprietors. With proper bookkeeping, you can deduct an additional 550,000 or 650,000 yen. Requires double-entry bookkeeping or free accounting software.
⚪ White Tax Return (白色申告)
Simplest option, suitable for those with modest side income. Does not offer the blue return deduction benefits.
🏠 Medical Expense Deduction
Medical expenses exceeding 100,000 yen per year (threshold varies by income) can be deducted.
🛠️ Recommended Tools
Final Tax Return Form Creation Corner (National Tax Agency website): Free and most authoritative.
MF Cloud / freee: Bookkeeping for sole proprietors, automatically prepares tax returns.
My Number Card + Card Reader: Essential for e-Tax electronic filing.