Inoshiinoshi.cc

Business in Japan, made easy

Back to guides

Tax Filing Guide (Personal)

2025 Tax Year Filing

Kakutei Shinkoku — Complete Filing Guide

Everything you need to know about filing your annual income tax return (確定申告) in Japan — from the step-by-step process and submission methods to deductions and getting help.

Filing period has ended

For late filing, contact your local tax office.

Feb 16 – Mar 16Filing period
From early Jane-Tax opens
2-3 weekse-Tax refund
Up to ¥950KBasic deduction (2025)

Key Dates Timeline

Key dates for filing the 2025 income tax return.[1][17]

New YearJan 1e-Tax opensJan 5Filing period startsFeb 16Filing & payment deadlineMar 16Consumption tax deadlineMar 31Bank transfer date (income tax)Apr 23Bank transfer date (consumption tax)Apr 30
If filing for a refund via e-Tax, you can submit from early January — before the official filing period starts on February 16. Earlier submissions mean faster refunds.[1]

Key Changes for 2025 Tax Year

  • NEWBasic deduction (基礎控除) dramatically increased: up to ¥950,000 for income ≤ ¥1.32M (was ¥480,000)[12][31]
  • NEWSalary income deduction (給与所得控除) minimum raised from ¥550,000 to ¥650,000[12]
  • NEWSpecial Specific Relative Deduction (特定親族特別控除) — up to ¥630,000 for specific relatives aged 19-22 with income ¥580K-¥1.23M[30]
  • CHANGEe-Tax ID/Password method: new registrations stopped on Oct 1, 2025 (existing credentials still valid)[4]
  • CHANGENTA receipt date stamps (収受日付印) discontinued since January 2025[7]

Guide Sections

Start here: Filing Process & Timeline →

Related Glossary Terms

Key terms referenced in this guide. Click to view full definitions with examples.

かくてい確定しんこく申告Final Tax ReturnThe procedure of finalizing and reporting annual income and tax amounts.しょとく所得ぜい税Income TaxA national tax levied on individual income using progressive rates.あおいろ青色しんこく申告Blue ReturnA filing method offering tax benefits in exchange for proper bookkeeping.しろいろ白色しんこく申告White ReturnThe default filing method for those without blue return approval.げんせん源泉ちょうしゅう徴収Withholding (tax at source)A system where income tax is deducted at the time of salary payment.ねんまつ年末ちょうせい調整Year-End Tax AdjustmentThe process where employers recalculate and settle employee income tax at year-end.ぜいむ税務しょ署Tax OfficeThe administrative agency responsible for assessing and collecting national taxes.けいひ経費Business ExpensesCosts incurred in business operations that can be deducted from revenue for tax purposes.

References

  1. [1]NTA — 2025 Income Tax Filing Special Page(NTA)
  2. [2]e-Tax — Getting Started with e-Tax(NTA)
  3. [3]e-Tax — ID/Password Method(NTA)
  4. [4]e-Tax — ID/Password Method Issuance Discontinued(NTA)
  5. [5]NTA Online Return Preparation Tool(NTA)
  6. [6]NTA — Sending Tax Documents by Mail(NTA)
  7. [7]NTA — Discontinuation of Receipt Date Stamps(NTA)
  8. [8]NTA TaxAnswer No.1100 — Overview of Income Deductions(NTA)
  9. [9]NTA TaxAnswer No.1200 — Tax Credits(NTA)
  10. [10]NTA — Income Types and Taxation Methods(NTA)
  11. [11]NTA TaxAnswer No.2260 — Income Tax Rates(NTA)
  12. [12]NTA — 2025 Basic Deduction Reform(NTA)
  13. [13]NTA — National Tax Consultation Dial(NTA)
  14. [14]NTA — Chatbot Futaba(NTA)
  15. [15]NTA — 2025 Filing Venue Information(NTA)
  16. [16]NTA — TaxAnswer (Tax FAQ Database)(NTA)
  17. [17]NTA — Tax Payment Deadline List(NTA)
  18. [18]NTA TaxAnswer No.8001 — Deadline Extensions Due to Disasters(NTA)
  19. [19]freee — How to File with My Number Card (e-Tax Guide)(freee)
  20. [20]Yayoi — How to File Without Visiting the Tax Office(Yayoi)
  21. [21]NTA TaxAnswer No.2024 — Late Filing Penalty(NTA)
  22. [22]NTA — Filing Venue Consultation Information(NTA)
  23. [23]NTA — How to Research Tax Questions(NTA)
  24. [24]NTA — Impact of 2025 Reform on Income Tax Filing(NTA)
  25. [25]freee — Cloud Accounting Software(freee)
  26. [26]Money Forward Cloud — Tax Filing(Money Forward)
  27. [27]Yayoi — Cloud Tax Filing (Yayoi Online)(Yayoi)
  28. [28]NTA — Chatbot Consultation Scope(NTA)
  29. [29]NTA — How to Use the Tax Consultation Window(NTA)
  30. [30]NTA TaxAnswer No.1177 — Special Specific Relative Deduction(NTA)
  31. [31]NTA TaxAnswer No.1199 — Basic Deduction(NTA)
  32. [32]NTA — Who Needs to File a Tax Return(NTA)
  33. [33]NTA — Tax Return Submission Q&A(NTA)
  34. [34]Japan Federation of Certified Tax Accountants (日本税理士会連合会)(JFCTA)
  35. [35]NTA TaxAnswer No.1350 — Business Income (事業所得)(NTA)
  36. [36]NTA TaxAnswer No.1500 — Miscellaneous Income (雑所得)(NTA)
  37. [37]NTA Basic Circular 35-2 — 2022 Revision on Business vs Miscellaneous Income Classification(NTA)
  38. [38]NTA TaxAnswer No.1240 — Foreign Tax Credit (外国税額控除)(NTA)
  39. [39]NTA TaxAnswer No.3105 — Non-Taxable Capital Gains (非課税の譲渡所得)(NTA)
  40. [40]NTA TaxAnswer No.6567 — Services to Non-Residents (非居住者への役務提供)(NTA)
  41. [41]NTA TaxAnswer No.2070 — Blue Filing System (青色申告制度)(NTA)
  42. [42]NTA TaxAnswer No.2072 — Blue Filing Special Deduction (青色申告特別控除)(NTA)
  43. [43]NTA — Blue Filing Approval Application (青色申告承認申請書)(NTA)