Kakutei Shinkoku (確定申告): the tax return for people who work for themselves
If you work for yourself in Japan, nobody files for you — there's no 年末調整 (year-end adjustment) like the one a company does for its employees. You file it, and the window is short.
Short answer
The 確定申告 is filed between February 16 and March 15, covering the previous year (January to December). You must file if you have self-employment income above the deductions, income from more than one source, or want back tax that was withheld. 消費税, when owed, has its own deadline: March 31.
What's at stake
- Not filing has its own penalty: the 無申告加算税 runs from 5% to 30% of the tax due, and goes up another 10 points for repeat cases. On top comes 延滞税, accruing per day late.
- Where income is deliberately hidden the surcharge is 40% (重加算税) — and it stays on record.
- With no return you have no 納税証明書 or 所得証明書 — the proofs asked for at visa renewal, for financing and at school enrolment.
- Under-reporting out of fear costs too: it distorts the base for 国民健康保険 and pension, and fixing it later is laborious.
How to do it, start to finish
- 1
Gather the whole year
Income, expenses with proof, and the 支払調書 (payment statements) clients send. This is where most of the time goes — and what you can solve across the year instead.
- 2
Separate what's deductible
国民健康保険 and 国民年金 paid, insurance, medical costs above the threshold, dependants. Each has its own certificate.
- 3
Choose blue or white
The 青色申告 gives up to ¥650,000 in deduction but needs a prior application and proper books. The 白色申告 is the default if you never applied.
- 4
Build the forms
第一表 and 第二表 of the return, plus the 青色申告決算書 (or the 収支内訳書 under white). eKOJINjp generates the official forms pre-filled from your entries.
- 5
File by March 15
Via e-Tax (My Number Card, or an ID and password obtained at the 税務署), by mail, or at the counter. Keep the proof of submission.
Common mistakes
- Assuming small income means no filing. The test isn't only the amount — it depends on source, deductions and withholding.
- Leaving it to February and finding receipts and statements from months ago missing.
- Missing the 青色申告承認申請書 deadline (March 15 of that same year) and losing the deduction for another full year.
- Mixing up deadlines: income tax is due March 15, but 消費税 is due March 31.
How eKOJINjp helps
The year organized, the return ready
You photograph the receipt when it appears and eKOJINjp handles the rest: category, archive with audit trail, tax calculation and the official forms pre-filled, field by field, ready to file.
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Frequently asked questions
Who has to file?
Generally, anyone with self-employment income above the deductions, anyone paid by more than one source, and anyone who had tax withheld and wants it back. Each case depends on visa, length of residence and type of income.
What's the deadline?
February 16 to March 15, covering the previous year. 消費税, when owed, runs to March 31.
What if I miss the deadline?
File anyway, as soon as you can. Filing voluntarily before being contacted carries a much lower surcharge than being assessed later.
Do I need a My Number Card for e-Tax?
It's the most direct route, but there's an alternative using an ID and password issued in person at the 税務署.
I have past years unfiled. Can that be fixed?
Yes. Late filing (期限後申告) is accepted, and there's a window to claim refunds from earlier years. Organize each year separately, one at a time.
I'm employed and do freelance work on the side. Do I file?
Usually yes, once the side income passes an annual threshold — your employer's 年末調整 only covers that salary.
Keep reading
Informational content based on public material from the 国税庁 (Japan's National Tax Agency). Rules can change each tax year.