I am a salaried employee
Check whether your employer handles withholding and year-end adjustment. You may still need to check final return rules if you have deductions, side income, multiple employers, or other special cases.
Tax
Tax information for residents in Japan
Use this guide when you need to understand whether your question belongs to national income tax, local resident tax, employer withholding, final tax return filing, payment notices, or foreign-resident tax guidance.
Updated 2026-09-01
Choose your situation
I am self-employed or have side income
Check National Tax Agency filing guidance, final tax return information, e-Tax, and record-keeping requirements.
I received a resident tax notice
Check your municipality or local tax office. Resident tax is local and may be billed separately from national income tax.
I am a foreign resident
Use NTA foreign-resident filing guidance and check whether your residence status, length of stay, income source, or departure from Japan creates extra steps.
I cannot pay on time
Check official payment, consultation, deferral, or reduction information. Options depend on tax type and local/national office.
Official source map
National Tax Agency
Income tax, final tax returns, withholding, tax answers, e-Tax, and tax filing guides.
Municipality / local tax office
Resident tax, local payment notices, local tax certificates, and municipal tax consultation.
Employer
Withholding slips, year-end adjustment, salary reporting, and employment-related tax documents.
Foreign-resident tax guides
Filing support and specific guidance for non-Japanese residents, departure, and income-source questions.
What to prepare
Prepare payslips, withholding slips, invoices or business records, expense records, insurance and pension payment notices, medical expense records, donation receipts, dependent information, My Number information if requested, and tax notices.
Official sources
Administrative Guide for Foreign Residents - English
National Tax Agency (NTA)
National Tax Agency (NTA) official source tagged for administrative tasks, business, tax. Check the original page for its scope and current details.
Open official documentJETRO guide to setting up a business in Japan
Japan External Trade Organization (JETRO)
Japan External Trade Organization (JETRO) official source tagged for business, immigration, tax. Check the original page for its scope and current details.
Open official documentIndividual inhabitant tax for foreign residents
Ministry of Internal Affairs and Communications (MIC)
Ministry of Internal Affairs and Communications (MIC) official source tagged for administrative tasks, living in japan, tax. Check the original page for its scope and current details.
Open official documentJETRO business setup guide index
Japan External Trade Organization (JETRO)
Japan External Trade Organization (JETRO) official source tagged for business, immigration, tax. Check the original page for its scope and current details.
Open official documentGuidebook on Living and Working in Japan - MOJ 930004446
Ministry of Justice
Ministry of Justice official source tagged for tax, foreign resident, new resident. Check the original page for its scope and current details.
Open official documentIndividual inhabitant tax guide for foreign residents
Ministry of Internal Affairs and Communications (MIC)
Ministry of Internal Affairs and Communications (MIC) official source tagged for administrative tasks, living in japan, tax. Check the original page for its scope and current details.
Open official documentCommon questions
Is resident tax the same as income tax?
No. Income tax is national, while resident tax is local. You may receive separate notices or payment schedules.
Does my employer handle all tax?
Employers often handle withholding and year-end adjustment, but you may still need to file in some situations.
Where should foreign residents start?
Start with National Tax Agency foreign-resident tax guidance and then check local resident tax sources if you receive municipal notices.
What if I cannot understand a tax bill?
Check whether it is national or local, then contact the issuing tax office or municipality with the notice in hand.
Important note
Sollo helps you find and organize official public information. It does not decide eligibility, submit applications, or replace advice from a government office or qualified adviser. Official rules can change and may depend on your location, household, income, residence status, employment, and application timing. Always confirm details with the linked official source or the relevant office before acting.
How Sollo can help
Sollo helps you identify whether your tax issue belongs with the National Tax Agency, your municipality, your employer, or a foreign-resident filing guide.