Overview

Filing by mail involves sending returns and notifications by postal mail to the relevant tax office, pension office, labor standards inspection office, or municipal office. For tax office filings, the postmark date is treated as the filing date under Article 22 of the National Tax General Act (国税通則法第22条). Since tax returns qualify as correspondence (信書), they must be sent via Japan Post (first-class mail) or a licensed correspondence delivery service. Parcel delivery services cannot be used. Mailing is often recommended near filing deadlines when office counters are crowded.

How to use

• Confirm the mailing address (for tax offices, search for your jurisdictional tax office on the NTA website) • Complete all required fields on the return/notification and prepare attachments • If you need a copy returned, include a self-addressed stamped envelope • Send via first-class mail (regular or oversized). Registered mail (簡易書留) is recommended • The postmark on the deadline date is valid (postmarks after the deadline count as late) • When mailing documents containing My Number, include copies of identity verification documents

Related dates