Income tax return filing (kakutei shinkoku): filing period is February 16 to March 15, and payment is due March 15If you run a small shop or a side job, you work out a year of tax yourself in spring and file it
Tax return filing (kakutei shinkoku) is the procedure of calculating your income and income tax for the period from January 1 to December 31, and settling any difference against withholding tax and estimated tax already paid. In principle the filing period is February 16 to March 15 of the following year, and both the filing and payment deadlines are March 15 of the following year.
- January 1 to December 31The one-year period for which income and income tax are calculated
- February 16 of the following yearFiling period begins
- March 15 of the following yearFiling and payment deadline
Key points
- The covered period is the one year from January 1 to December 31. In principle the filing period is February 16 to March 15 of the following year, and the filing and payment deadline is March 15.
- You must file if, among others, your total income exceeds your total income deductions and the tax on the excess is more than the sum of the dividend deduction and the housing loan deduction.
- You do not need to file if, for example, your salary is JPY 20 million or less, you receive it from one place with all tax withheld, and your income other than salary and retirement pay is JPY 200,000 or less.
- Submit the return to the tax office with jurisdiction. You can prepare and submit it from home using the NTA's tax return preparation corner.
- Payment slips are not sent by the tax office, so you pay on your own by one of: account transfer, Direct Payment, online banking, credit card, smartphone app, convenience store (QR code), or cash.
What to do in practice
- Close your books by year-end and gather the necessary documents (deduction certificates, withholding slips, etc.) from January.
- File by March 15, and decide early on a payment method (such as account transfer).
People who work for themselves, or who earn money besides a salary, work out a year of income and tax on their own and report it to the tax office between February 16 and March 15 of the next year. This is called tax return filing (kakutei shinkoku). People whose salary comes from only one company and who have little other income sometimes do not need to file.
- ○Applies: Salary from only one place, with all tax withheld (salary of JPY 20 million or less)
- ○Applies: Income other than salary and retirement pay is JPY 200,000 or less
- ×Does not apply: Has sales from a personal shop, and income exceeds deductions
Points
- File the whole year, January to December, between February 16 and March 15 of the next year.
- Pay the tax by March 15, choosing the way to pay yourself.
- People with only a salary and no more than JPY 200,000 of other income, for example, may not need to file.
What the words mean
- Tax return filing (kakutei shinkoku)
- Working out your own income and tax for one year and reporting it to the government office
- Withholding
- When the person paying your salary takes the tax out first and pays it for you
- National Tax Agency (NTA): NTA: Tax Answer No. 2020 Tax return filing (kakutei shinkoku)
This article summarizes and explains materials published by government agencies and is not advice on any individual case. Rules can change, so for actual procedures and decisions always check the latest original materials and consult professionals such as tax accountants or labor and social security attorneys. English, Simplified Chinese and Traditional Chinese versions are translations prepared from the Japanese articles for convenience. If anything differs, the Japanese text and the original source take precedence.