Japanese tax glossary

確定申告

kakutei shinkoku

Final income-tax return

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

年末調整

nenmatsu chousei

Year-end adjustment

Employer-side tax reconciliation for many salaried workers.

源泉徴収票

gensen choushuu hyou

Withholding slip

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

源泉徴収税額

gensen choushuu zeigaku

Tax withheld at source

The amount already paid to the NTA on your behalf.

青色申告

aoiro shinkoku

Blue return

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

白色申告

shiroiro shinkoku

White return

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

個人事業主

kojin jigyounushi

Sole proprietor

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

給与所得控除

kyuuyo shotoku koujo

Employment income deduction

Standard deduction applied before computing taxable salary income.

基礎控除

kiso koujo

Basic deduction

Usually ¥480,000, with phase-outs at very high income levels.

扶養控除

fuyou koujo

Dependent deduction

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

配偶者控除

haiguusha koujo

Spouse deduction

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

医療費控除

iryouhi koujo

Medical expense deduction

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

ふるさと納税

furusato nouzei

Furusato nozei donation

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

社会保険料控除

shakai hokenryou koujo

Social-insurance deduction

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

国民健康保険

kokumin kenkou hoken

National Health Insurance

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

国民年金

kokumin nenkin

National Pension

Public pension contribution, generally deductible when personally paid.

個人型確定拠出年金

kojin-gata kakutei kyoshutsu nenkin

iDeCo

Tax-advantaged personal defined-contribution pension contributions.

住宅ローン控除

juutaku rōn koujo

Housing-loan tax credit

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

外国税額控除

gaikoku zeigaku koujo

Foreign tax credit

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

復興特別所得税

fukkou tokubetsu shotoku zei

Reconstruction surtax

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

住民税

juuminzei

Resident tax

Municipal and prefectural tax usually billed separately around June.

税務署

zeimusho

Tax office

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

納税管理人

nouzei kanrinin

Tax representative

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

マイナンバー

mai nanbā

My Number

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

インボイス制度

inboisu seido

Qualified invoice system

Consumption-tax invoice registration regime introduced in October 2023.

更正の請求

kousei no seikyuu

Request for correction

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