FAQ: Do I need to file a tax return if I have two part-time jobs?

Probably, yes. If you receive employment income from two or more sources (e.g., two part-time jobs), you generally need to file a final tax return (Kakutei Shinkoku) to consolidate your income and ensure the correct amount of tax is paid.

Typically, your primary employer will handle withholding tax based on the "Ko-ran" (甲欄) tax tables (assuming you've submitted the dependent declaration form). Secondary employers will usually withhold tax at a higher rate using the "Otsu-ran" (乙欄) tax tables, or a flat percentage if income is low. The year-end adjustment (Nenmatsu Chosei) is usually only performed by your primary employer.

You are required to file a tax return if the sum of your income from the secondary employer(s) plus any other non-employment income (like freelance work) exceeds ¥200,000 for the year. Even if it's below this threshold, filing a return can be beneficial if too much tax was withheld by the secondary employer, allowing you to claim a refund.

Filing a return ensures all your income is correctly reported and taxed at the appropriate progressive rates, and all eligible deductions are claimed.