Do I Need to File a Tax Return? (Side Income, Year-End Adjustment — Japan)
For company employees in Japan, checks whether you need to file a tax return based on side income (miscellaneous or business income), salary from two or more employers, and whether a year-end adjustment was done. It flags the well-known 200,000-yen side-income rule and the 20-million-yen salary threshold.
Input
Did your main employer do a year-end adjustment?
Miscellaneous or business income. Enter the income (revenue − necessary expenses), not gross sales.
Fill this in only if you receive salary from two or more places. Leave it at 0 if you have a single employer.
Result
Result (estimate)
You may not need to file a tax return
Because your non-salary income (including any secondary salary) is 200,000 yen or less and your year-end adjustment is done, an income tax return is likely unnecessary. Note that a separate resident tax declaration may still be required.
How it works
- Assumes a salaried employee and follows the main cases in the NTA's "Who must file a return (salaried workers)." Freelancers (sole proprietors with no salary) are judged by different rules.
- A return is flagged as required if any of these apply: (1) total salary for the year exceeds 20,000,000 yen, (2) your main salary did not go through a year-end adjustment, or (3) income other than salary (side income) exceeds 200,000 yen.
- The "200,000-yen rule" applies to people who receive salary from one place and had a year-end adjustment. If non-salary income (revenue − necessary expenses) exceeds 200,000 yen, a return is required. Exactly 200,000 yen does not count as "exceeding."
- If you receive salary from two or more employers, the judgment adds the non-year-end-adjusted secondary salary to your non-salary income and checks whether the total exceeds 200,000 yen.
- The 200,000-yen exemption is for income tax only. A resident tax declaration may still be required even below 200,000 yen, so check with your municipality.
- You can file regardless of the judgment if you want a refund via the medical expense deduction, the first-year home loan credit, or furusato nozei (when not using the one-stop exception).
- This tool is a general estimate. The actual requirement depends on your income types and deductions. Confirm the exact requirement with the NTA, your tax office, or a tax accountant.
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Do I Need to File a Tax Return? (Side Income, Year-End Adjustment — Japan)