Introduction
If you’re self-employed or freelancing in Japan, filing a Final Tax Return (確定申告 / Kakutei Shinkoku) is how you report your income and settle your taxes every year.
Most employees with only one employer do not need to file — but self-employed people almost always must.
What Is a Final Tax Return?
A Final Tax Return is your personal annual income and tax report.
It covers income earned from January 1 to December 31 of the previous year.
You calculate income, deduct necessary business expenses, and pay or receive any difference.
The filing period is every year from February 16 to March 15 (or the business day after).
Who Needs to File
You must file if any of these apply:
- You are self-employed or freelance with business income
- You earned additional side income above ¥200,000 (2025)
- You had income from multiple employers
- You left Japan before year-end or changed jobs without proper adjustment
- You claim deductions not handled by your employer
Where & How to File
You can file:
- Online via e-Tax (My Number login required)
- In person at your local tax office (税務署 / Zeimusho)
- By mail to your local tax office
What to Prepare (Documents & Data)
Prepare these documents before filing:
- Income records (invoices, sales reports, payment statements)
- Business expense records (only “necessary” for business)
- Withholding Tax Certificate (源泉徴収票 / Gensen Choshu-hyo) if you also earned salary income
- Bank account info for refund
- My Number card / Residence card
Supported deductions and receipts requirements are detailed in government guidance.
How to File: Step-by-Step
- Collect income and expense totals
- Choose filing method (e-Tax / in-office / mail)
- Complete the Final Tax Return (確定申告書 / Kakutei Shinkokusho) form
- Submit by the filing deadline
- Pay tax owed or wait for refund
- Keep copies for 5 years minimum
Refunds & Payments
If too much tax was withheld/paid, you receive a bank deposit refund usually within 1–2 months after filing is processed.
If you owe tax, you must pay by February 16 to March 15 (or the business day after).
Common Mistakes (to Avoid)
- Ignoring filing because of a part-time employer
- Missing the filing period
- Claiming personal expenses as business expenses
- Losing your Withholding Tax Certificate (源泉徴収票 / Gensen Choshu-hyo)
- Forgetting overseas income (depending on residency status)
FAQ
Q1: I started freelancing late in the year. Do I still file?
Yes. If you earned income independently, you file for the entire year.
Q2: I have one employer and small freelance income. File?
If side income exceeds ¥200,000 (2025) → File a return.
Q3: When will I receive a refund?
Usually 1–2 months after filing is processed.
Conclusion
For self-employed and freelance workers, a Final Tax Return is a normal part of working in Japan.
Prepare early, keep proper records, and stay within the February 16 to March 15 filing window.
To learn the detailed filing procedure, please check the official guide below:
👉 NTA official guide: How to File Income Tax Return
👉 Related: [Taxes in Japan: A Complete Guide]
👉 Related: [Income Tax in Japan: A Complete Guide (2025)]
Note: This article is written for foreigners living and working in Japan. Conditions may vary depending on individual circumstances.
