Japanese tax glossary

確定申告

kakutei shinkoku

Final income-tax return

Filed Feb 16 – Mar 15 for the previous calendar year.

年末調整

nenmatsu choushin

Year-end adjustment

Employer-side tax reconciliation for single-employer salaried workers.

源泉徴収票

gensen choushuu hyou

Withholding slip

Summary of prior-year salary and tax withheld; issued by employers in January.

源泉徴収税額

gensen choushuu zeigaku

Tax withheld at source

The amount your employer already paid the NTA on your behalf.

青色申告

aoiro shinkoku

Blue return

Elective regime for sole props; up to ¥650k extra deduction in exchange for double-entry bookkeeping.

白色申告

shiroiro shinkoku

White return

Default regime for sole props — simpler bookkeeping, smaller deductions.

個人事業主

kojin jigyounushi

Sole proprietor

A self-employed individual running a business.

給与所得控除

kyuuyo shotoku koujo

Employment income deduction

A standard deduction applied to salary before computing taxable income.

基礎控除

kiso koujo

Basic deduction

¥480,000 for most filers, phases out above ¥24M income.

扶養控除

fuyou koujo

Dependent deduction

¥380k per general dependent; ¥630k for 19–22 year-olds; ¥580k for 70+.

配偶者控除

haiguusha koujo

Spouse deduction

Up to ¥380k when spouse income is low; phases out above ¥1.33M.

医療費控除

iryouhi koujo

Medical expense deduction

Amount paid out-of-pocket above the lesser of ¥100k or 5% of income.

ふるさと納税

furusato nouzei

Hometown-tax donation

Donation-based deduction; first ¥2,000 is out-of-pocket.

社会保険料控除

shakai hoken-ryou koujo

Social-insurance deduction

Fully deductible; includes national health, pension, employment insurance.

国民健康保険

kokumin kenkou hoken

National Health Insurance

Applies to anyone not covered by an employer-sponsored plan.

国民年金

kokumin nenkin

National Pension

Required contribution; fully deductible when paid personally.

個人型確定拠出年金

kojin-gata kakutei kyoshutsu nenkin

iDeCo (individual DC pension)

Fully deductible under the small-business mutual aid category.

住宅ローン控除

juutaku rōn koujo

Housing-loan tax credit

0.7% of year-end balance, capped; first-year requires a calc sheet.

外国税額控除

gaikoku zeigaku koujo

Foreign tax credit

Credit for foreign tax paid on income also taxable in Japan; share-limit applies.

復興特別所得税

fukkou tokubetsu shotoku zei

Reconstruction surtax

2.1% of income tax, through FY2037.

住民税

juuminzei

Resident tax

Municipal + prefectural tax billed by your city in June; roughly 10% flat.

税務署

zeimusho

Tax office

Your local NTA branch, determined by your registered address.

納税管理人

nouzei kanrinin

Tax representative

Resident of Japan appointed to handle tax matters when the taxpayer is abroad.

マイナンバー

mai nanbā

My Number (個人番号)

12-digit taxpayer ID required on the main return.

インボイス制度

inboisu seido

Qualified invoice system

消費税 invoice registration regime, active since Oct 2023.

更正の請求

kousei no seikyuu

Amended return (request for correction)

File within 5 years of the original return.