How to File Your Tax Return Using e-Tax in Japan

Setting Up Your My Number Card (マイナンバーカード)

The My Number card (マイナンバーカード) is your digital identity card for e-Tax. It contains an electronic certificate that authenticates your identity when filing online.

Application Process

1. Receive your notification card (通知カード): When you first register as a resident in Japan, you receive a notification card with your 12-digit My Number. This is not the same as the My Number card.
2. Apply for the My Number card: You can apply online (via the smartphone app or website), by mail, or at your municipal office. You will need a photo (passport-style).
3. Pick up at your municipal office: Once processed (typically 1–2 months), you will receive a notification to pick up your card. You must go in person with identification.
4. Set your PINs: At pickup, you will set two PINs:
   • Signature PIN (署名用電子証明書): 6–16 character alphanumeric password used for e-Tax filing.
   • User PIN (利用者証明用電子証明書): 4-digit number for authentication.

Card Reader or Smartphone

To use your My Number card with e-Tax, you need either:

• An NFC-enabled smartphone: Most modern smartphones (iPhone 7+ and recent Android devices) can read My Number cards. This is the easiest option.
• An IC card reader: USB devices available for ¥2,000–3,000 at electronics stores. Brands like Sony (PaSoRi) are popular.

e-Tax Software Options

There are two main ways to file using e-Tax:

1. Web Version (確定申告書等作成コーナー)

The NTA’s online tax return preparation site is the recommended option for most people. Key features:

• Works in a web browser (Chrome, Edge, Safari supported)
• Guided form-filling interface
• Automatic tax calculations
• Can save progress and resume later
• Directly submits to e-Tax after completion
• No software installation required

2. Desktop e-Tax Software

The downloadable e-Tax software is more flexible but also more complex. It is mainly used by businesses and tax professionals. Unless you have specific needs (like filing consumption tax returns or handling complex corporate filings), the web version is usually sufficient.

Step-by-Step Filing Walkthrough

Here is how to file your income tax return (確定申告書) using the web version:

Step 1: Access the Filing Site

Go to the NTA return preparation page. Select "作成開始" (Start New) and choose "e-Tax で提出" (Submit via e-Tax). Then select My Number card authentication.

Step 2: Authenticate with My Number Card

Hold your My Number card to your phone or card reader when prompted. Enter your 4-digit user PIN. The system will verify your identity and pre-fill some information.

Step 3: Select Return Type

Choose the type of return you are filing:

• 所得税: Income tax (this is what most people file)
• 消費税: Consumption tax (if you are a taxable business)

Step 4: Enter Income Information

Enter your income by category:

• Employment income (給与所得): Enter amounts from your withholding slip (源泉徴収票).
• Business income (事業所得): Enter revenue and expenses. If you use accounting software, you can import the data.
• Miscellaneous income (雑所得): Side income, crypto gains, etc.
• Other types: Real estate income, capital gains, retirement income, etc.

Step 5: Enter Deductions

Claim all applicable deductions: social insurance, life insurance, medical expenses, spousal deduction, mortgage deduction, furusato nozei, iDeCo contributions, etc. The system guides you through each one.

Step 6: Review and Submit

The system calculates your tax automatically. Review the summary carefully. If everything looks correct, authenticate again with your My Number card (using the 6–16 character signature PIN) and submit. You will receive a confirmation number.

Common Forms and Schedules

What Documents You Need

Gather these before you start:

• Withholding slip (源泉徴収票): From each employer, received by end of January.
• Bookkeeping records: For business income — revenue, expenses, receipts.
• Social insurance premium certificates: National Health Insurance payment summary from your municipality, National Pension from Japan Pension Service.
• Insurance premium certificates: Life insurance (生命保険料控除証明書), earthquake insurance.
• iDeCo contribution certificate: From your iDeCo provider (小規模企業共済等掛金払込証明書).
• Furusato nozei receipts: Donation certificates from each municipality.
• Medical expense records: Receipts, pharmacy purchases, transportation costs to hospitals.
• Mortgage certificate: Year-end balance certificate (残高証明書) from your bank.

Deadlines and Penalties

The filing period for income tax returns is February 16 to March 15 of the following year. However, if you are filing for a refund (還付申告), you can file from January 1.

Penalties for Late Filing

Tips for English Speakers

The e-Tax system is entirely in Japanese, which can be challenging for non-Japanese speakers. Here are some tips to navigate it successfully:

1. Use browser translation: Chrome’s built-in translation works reasonably well on the NTA website. It is not perfect, but it makes the general navigation much more accessible.
2. Learn key terms: Knowing the Japanese for your income types and deductions helps enormously. Keep a reference list of terms like 給与所得 (employment income), 事業所得 (business income), 医療費控除 (medical expense deduction), etc.
3. Use accounting software with English support: freee offers an English interface and can export e-Tax compatible files. This lets you prepare everything in English and only interact with the Japanese system for final submission.
4. Visit the tax office for help: During filing season, tax offices set up help desks. While staff primarily speak Japanese, some offices in major cities have English-speaking assistants or interpretation services.
5. Consider a tax accountant for your first year: Having a 税理士 file for you the first time lets you see the completed forms as a reference for future years when you file yourself.
6. Screenshot your completed return: After filing, save or print the PDF of your submitted return. This serves as your reference and receipt.