Who must file
You file a 確定申告 if your income for the year exceeds your deductions and the tax on the excess exceeds your dividend and housing loan credits — in practice every sole proprietor and landlord in profit. Employees generally do not: one paid by a single employer, with employment income of ¥20 million or less fully withheld and no more than ¥200,000 of other income, is not required to. Pensioners with ¥4 million or less of public pension, fully withheld, are also excused. A registered 適格請求書発行事業者 files a consumption tax return whatever the turnover.
Tax year and deadline
The tax year is the calendar year. The return is filed between 16 February and 15 March of the following year and the tax is due on 15 March. If you are registered for consumption tax, that separate return and payment are due by 31 March.
Filing step by step
- Close the books for 1 January to 31 December and prepare the 青色申告決算書 if you file blue-form, or the 収支内訳書 if white-form.
- Build the return in the 確定申告書等作成コーナー on nta.go.jp, which calculates the tax and generates the schedules as you enter figures.
- Submit through e-Tax by 15 March, or print and file with your 所轄税務署.
- Pay by 15 March. The tax office sends no payment notice, so arrange 振替納税, ダイレクト納付, internet banking, card, the smartphone app or a convenience-store QR code yourself.
- If you hold a T-number, file the consumption tax return separately by 31 March, checking first whether 簡易課税 or the 特例 available to you gives the lower figure.
Penalties for filing or paying late
If an income tax return understates the tax, the corrected return brings an under-declaration penalty (過少申告加算税) of 5% of the extra tax if made after the tax office has given notice of an audit, 10% if made after the audit or on assessment, and 15% on the part exceeding the original tax or JPY 500,000, whichever is higher (NTA Tax Answer No.2026; General Rules for National Taxes Art. 65). No penalty applies to a voluntary correction before notice. Concealment or disguise of facts triggers a heavy penalty tax (重加算税) of 35% for under-declaration or 40% for non-filing instead (Art. 68). A taxpayer who overpaid can file a claim for correction within five years of the statutory filing date.