Who Needs to File a Tax Return

A simple guide to when tax filing in Japan is required and when it is not.

Tax filing in Japan usually happens between mid-February and mid-March.

Often required for

• Freelancers and sole proprietors
• People with multiple income sources
• People with side income above the filing threshold
• People with international tax complications

Many ordinary salaried employees with one employer and year-end tax adjustment do not need to file separately.