Japanese tax glossary

確定申告 (Final income-tax return)

kakutei shinkoku

For tax year 2026, the filing window is Feb 16 to Mar 15, 2027.

年末調整 (Year-end adjustment)

nenmatsu chousei

Employer-side tax reconciliation for many salaried workers.

源泉徴収票 (Withholding slip)

gensen choushuu hyou

Issued by employers, usually in January, summarizing prior-year salary and withholding.

源泉徴収税額 (Tax withheld at source)

gensen choushuu zeigaku

The amount already paid to the NTA on your behalf.

青色申告 (Blue return)

aoiro shinkoku

Optional sole-proprietor regime with larger deductions in exchange for proper bookkeeping.

白色申告 (White return)

shiroiro shinkoku

Default regime for sole proprietors with simpler bookkeeping but fewer benefits.

個人事業主 (Sole proprietor)

kojin jigyounushi

A self-employed person running a business in their own name.

給与所得控除 (Employment income deduction)

kyuuyo shotoku koujo

Standard deduction applied before computing taxable salary income.

基礎控除 (Basic deduction)

kiso koujo

Tiered by total income since the 2025 reform — larger for lower incomes and phased out at very high income levels. The app applies the published table for your filing year.

扶養控除 (Dependent deduction)

fuyou koujo

Deduction based on eligible dependents, with higher amounts for some age groups.

配偶者控除 (Spouse deduction)

haiguusha koujo

Available when a spouse’s income is low enough under the tax rules.

医療費控除 (Medical expense deduction)

iryouhi koujo

Out-of-pocket medical expenses above the threshold may be deductible.

ふるさと納税 (Furusato nozei donation)

furusato nouzei

Donation-based tax relief with a typical ¥2,000 out-of-pocket floor.

社会保険料控除 (Social-insurance deduction)

shakai hokenryou koujo

Covers eligible pension, health-insurance, and similar contributions.

国民健康保険 (National Health Insurance)

kokumin kenkou hoken

Public health-insurance scheme for people not on an employer-sponsored plan.

国民年金 (National Pension)

kokumin nenkin

Public pension contribution, generally deductible when personally paid.

個人型確定拠出年金 (iDeCo)

kojin-gata kakutei kyoshutsu nenkin

Tax-advantaged personal defined-contribution pension contributions.

住宅ローン控除 (Housing-loan tax credit)

juutaku rōn koujo

Tax credit linked to year-end mortgage balance, subject to conditions and caps.

外国税額控除 (Foreign tax credit)

gaikoku zeigaku koujo

Offsets some foreign tax paid on income also taxed in Japan.

復興特別所得税 (Reconstruction surtax)

fukkou tokubetsu shotoku zei

A 2.1% surtax applied on top of income tax for the designated period.

住民税 (Resident tax)

juuminzei

Municipal and prefectural tax usually billed separately around June.

税務署 (Tax office)

zeimusho

Your local National Tax Agency branch, usually based on your address.

納税管理人 (Tax representative)

nouzei kanrinin

A Japan-based person appointed to handle tax matters for someone abroad.

マイナンバー (My Number)

mai nanbā

Japan’s 12-digit individual number used in tax and administrative procedures.

インボイス制度 (Qualified invoice system)

inboisu seido

Consumption-tax invoice registration regime introduced in October 2023.

更正の請求 (Request for correction)

kousei no seikyuu

Used when you need to correct a filed return in your favor, generally within 5 years.