Japan tax season checklist 2027: documents and deadlines for residents and freelancers

Japan’s tax season in 2027 runs from February to March 15 for most taxpayers. This Japan tax season checklist 2027 documents and deadlines ensures you gather all required paperwork, meet deadlines, and avoid penalties. It includes specific forms for foreign residents, freelancers, and employees with additional income sources.

In Japan, filing a tax return (確定申告, kakutei shinkoku) is mandatory for those earning over 20 million yen annually, individuals with side income not subject to withholding (such as rental or freelance income), or self-employed professionals. Foreign residents must pay special attention to forms for claiming tax treaty exemptions or avoiding double taxation.

What you need to file taxes in Japan in 2027

This checklist covers essential documents, deadlines, and steps for residents, freelancers, and employees with additional income. Use Foco to organize everything and submit your return on time.

• Gather your tax withholding slip (源泉徴収票, gensen chōshūhyō) from your employer(s) for 2026
• Obtain the income and withholding certificate (給与所得の源泉徴収票, kyūyo shotoku no gensen chōshūhyō) if you worked as an employee
• Collect invoices and records of freelance or self-employed income (including cash payments and bank transfers)
• Prepare receipts and proof of deductible expenses (transportation, work materials, home office, medical insurance, donations, etc.)
• Download the tax return form (確定申告書, kakutei shinkoku-sho) A or B from the National Tax Agency (国税庁, Kokazei-chō) website
• Complete the tax return form for foreign residents (外国人用確定申告書, gaikokujin-yō kakutei shinkoku-sho) if claiming tax treaty exemptions
• Calculate income tax (所得税, shotokuzei) and local inhabitant tax (住民税, jūminzei) using the National Tax Agency’s official calculator
• Check eligibility for deductions such as dependents (扶養控除, fuyō kōjo) or medical expenses (医療費控除, iryōhi kōjo)
• Request a residence certificate (住民票, jūminhyō) from your local municipality if needed to prove your tax address
• Obtain your My Number (マイナンバー) and confirm it is registered with your employer or clients
• Prepare documents for rental income (家賃収入, yachin shūnyū) if you own and rent out property
• Gather bank statements and investment records (dividends, capital gains, interest) to report non-salary income
• Verify if you need to file a gift or inheritance tax return (贈与税, zōyozei) if you received assets or money in 2026
• Submit your return online via e-Tax (e-Tax) before the deadline or file in person at your local tax office
• Pay any owed taxes via bank transfer, credit card, or at a post office before March 15, 2027
• Keep a copy of your tax return and all supporting documents for at least 7 years, as required by Japanese law
• Check if your municipality requires an additional local inhabitant tax return (住民税申告, jūminzei shinkoku) and file it by the local deadline
• Consult a tax accountant (税理士, zeirishi) if you have questions about exemptions, deductions, or international tax treaties