The amount of tax is calculated based on the income earned from January 1 to December 31, 2024, and a tax return is filed.
Self-employed people, farmers, and people with side jobs must file a tax return, but salaried workers generally do not need to.
However, if you meet the following conditions, you must file a tax return.
▪People whose annual salary exceeds 20 million yen
▪People who receive salary from two or more places
▪People who have made hometown tax donations (if you have not applied for a one-stop tax return)
▪People in their first year of receiving a housing loan deduction, people receiving medical expenses deduction, etc.
For more information, please check the link below.
◆ Information in English is available on the National Tax Agency's website.
https://www.nta.go.jp/english/taxes/individual/12011.htm
◆ Manual for preparing tax returns etc. for foreigners
https://www.nta.go.jp/taxes/shiraberu/shinkoku/tebiki/2023/foreigner/index.htm
Explanations in English, Chinese, Vietnamese, Portuguese and Nepali