FAQ: When and how do I submit my tax return?

The filing period for Japan's final income tax return (Kakutei Shinkoku) for a given calendar year (January 1st to December 31st) is generally from February 16th to March 15th of the following year.

For example, for income earned in the 2024 calendar year, you would file your tax return between February 16, 2025, and March 15, 2025. Any tax due must also be paid by this March 15th deadline.

Submission Methods:

1. e-Tax (Electronic Filing): Japan’s online tax filing system.
   • Requires a My Number Card and a compatible IC card reader/writer or a smartphone that can read My Number Cards. Alternatively, you can obtain an e-Tax ID and password from a tax office.
   • Using e-Tax often provides benefits like a slightly extended deadline (e.g., to March 17th if March 15th is a weekend, though specific extensions can vary by year/circumstance so always check official announcements) and faster refund processing.
   • The NTA provides an "Income Tax Return Preparation Corner" on its website to help create the return data for e-Tax submission (mostly in Japanese).
2. Mail: You can mail your completed paper tax return and supporting documents to your jurisdictional tax office. The postmark date is generally considered the submission date.
3. In-Person at the Tax Office: You can submit your return directly at the counter of your local tax office. Some tax offices may set up temporary drop-off boxes during the busy filing season.

If you are filing to claim a refund (a "final return for refund"), you can submit it earlier than February 16th, typically from early January. Remember that penalties and interest can apply for late filing and late payment if tax is due.