Japan tax return checklist 2027: end-of-fiscal-year tax filing guide for residents and expatriates

Japan’s fiscal year ends on December 31, 2026, and the tax return (確定申告, kakutei shinkoku) must be filed between February 16 and March 15, 2027. This Japan tax return checklist 2027 is tailored for residents and expatriates, covering essential end-of-fiscal-year tax documents, key deadlines, and common deductions to avoid mistakes and maximize tax benefits. Use Foco to organize each step: create a project called 'Japan tax return 2027', assign due dates to tasks, and attach scanned documents as notes.

Key considerations before you start

In Japan, filing a tax return is mandatory if your income exceeds certain thresholds (¥20 million annually for employees, or ¥480,000 from other sources like rentals or investments). Expatriates on work visas may qualify for specific deductions, such as relocation expenses or dependents’ education costs. The filing deadline is strict: delays can result in penalties or forfeited refunds. This checklist includes all end-of-fiscal-year tax documents in Japan, from income certificates to deduction receipts.

In Foco, use Panorama mode to view all pending tasks (like gathering documents or scheduling accountant meetings) alongside other projects. Switch to Focus mode to concentrate solely on your tax return. Use the Kanban view to organize tasks by stage (e.g., 'Documents', 'Calculations', 'Submission') or the Calendar view to visualize key deadlines. Assign priorities (urgent for time-sensitive tasks) and set reminders to avoid missing steps like requesting certificates from your employer.

• Determine if you are required to file: income over ¥20 million as an employee, or ¥480,000 from other sources (rentals, investments, etc.).
• Request your income certificate (源泉徴収票, gensen chōshūhyō) from your employer by January 31, 2027. If you worked for multiple employers, obtain one from each.
• Gather proof of additional income: rental contracts, bank statements for interest earnings, or sales records if you are self-employed or freelance.
• Obtain tax withholding certificates (支払調書, shiharai chōsho) if you received payments for professional services, royalties, or commissions.
• Collect documents for common deductions: medical expense receipts (医療費控除, iryōhi kōjo), life or health insurance premiums (生命保険料控除, seimei hokenryō kōjo), and donation receipts (寄附金控除, kifukin kōjo).
• Prepare expat-specific deduction documents: relocation expenses (引越費用, hikkoshi hiyō), dependents’ school tuition (教育費, kyōikuhi), or housing rent (住宅借入金等特別控除, jūtaku kariirekin-tō tokubetsu kōjo).
• Calculate dependent deductions (扶養控除, fuyō kōjo): gather documents proving dependency (e.g., residence certificates, family registers).
• Review deductions for home office expenses (在宅勤務控除, zaitaku kinmu kōjo) if applicable: internet bills, utilities, or equipment purchased for remote work.
• Download the tax filing software from the National Tax Agency (e-Tax) or pick up physical forms at your local tax office (税務署, zeimusho).
• Complete the tax return form (確定申告書, kakutei shinkokusho): use Form A for simple income or Form B for multiple income sources.
• Attach all supporting documents: income certificates, deduction receipts, and copies of your passport or residence card (在留カード, zairyū kādo) for expatriates.
• Check if you qualify for early refund (還付加算金, kanpu kasankin) if expecting a refund: file before February 15, 2027.
• Schedule an appointment with a certified tax accountant (税理士, zeirishi) if your tax situation is complex (e.g., foreign income, multiple properties).
• Submit your tax return by March 15, 2027: online via e-Tax, by mail, or in person at your local tax office. Keep the receipt (受付印, uketsukein).
• Pay any taxes owed by March 15, 2027: via bank transfer, credit card, or at tax offices or convenience stores (e.g., 7-Eleven, FamilyMart).
• Keep a copy of your tax return and all supporting documents for 7 years in case of future audits.
• Review eligibility for additional deductions in 2027: e.g., renewable energy expenses (太陽光発電設備, taiyōkō hatsuden setsubi) or eco-friendly vehicle tax breaks (エコカー減税, ekokā genzei).
• Monitor your refund status (還付金, kanpukin) on the e-Tax portal or contact the tax office if you don’t receive payment within 1-2 months.