Form detail
NTA Form 確定申告書 A
Final Tax Return Form (Kakutei Shinkokusho)
Country
Japan
Revision year
2024
Methods
paper, efile
Updated
2026-05-20
Final Tax Return Form (Kakutei Shinkokusho)
Annual final tax return (Kakutei Shinkokusho) filed by individuals with the Japanese National Tax Agency to settle income tax (shotokuzei) and special income tax for reconstruction.
Who must file: Individuals with Japanese-source income that is not fully settled through year-end withholding (nenmatsu chosei), including the self-employed, those with multiple employers, those with significant non-employment income, residents with foreign income, and certain non-residents with Japan-source income. From the 2022 tax return, the previous separate Form A has been unified into the standard Final Tax Return.
Practical overview
Japan's withholding system (gensen choshu) plus year-end adjustment (nenmatsu chosei) means most company employees with one employer do not need to file. Filing is triggered when employment income exceeds JPY 20 million, side income exceeds JPY 200,000, or specific deductions (medical expenses, donations to home-town tax 'furusato nozei', housing loan first-year, foreign tax credit) require filing. The NTA's e-Tax system increasingly relies on My Number Card authentication.
Practical steps
- Collect withholding certificates (gensen choshu hyo) from all employers and payers.
- Aggregate non-employment income: business, real estate, pension, capital gains, dividends, miscellaneous.
- Apply deductions: basic, spouse, dependent, medical, social insurance, life insurance, iDeCo, furusato nozei.
- Compute residence tax (juminzei) prepayments and special tax for reconstruction.
- File via e-Tax (with My Number Card) or paper, and pay any balance due.
Due-date notes
Generally 15 March following the tax year for income tax; refunds can be claimed starting from 1 January.
Timing: March 15
Penalty snapshot
Underpayment additional tax (kashozei) under Article 65 of the Act on General Rules for National Taxes, plus delinquent tax (entaizei) on unpaid balances at the statutory rate.
Related guides
Primary sources
- Kakutei Shinkokusho - National Tax AgencyVerified 2026-05-20
- Final Return Guidance 2024 - NTAVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.