It is February in Japan and your coworker says: “Did you finish your 確定申告（かくていしんこく）?” You nod, then immediately wonder — wait, is that different from the 年末調整（ねんまつちょうせい） your employer handled in December? And someone in an online forum mentioned filing a 還付申告（かんぷしんこく） to get a tax refund. Meanwhile, your city hall just sent you a notice about 住民税申告（じゅうみんぜいしんこく）. Four different filings — or are they the same thing with different names?
For foreigners navigating Japan’s tax system, this confusion is completely normal. The Japanese tax calendar involves multiple overlapping processes that touch different government offices, different deadlines, and different groups of people. Getting the wrong one wrong does not just mean paperwork — it can affect your visa renewal, your national health insurance premium, and whether you can obtain an income certificate for renting an apartment.
This guide explains all four terms clearly: what each one means, who needs to do it, when it is required, and how to tell them apart in real-world situations.
| Term | Reading | Meaning | Who Does It |
|---|---|---|---|
| 確定申告 | かくていしんこく | Individual income tax return | Self-employed, side-income earners, those required to self-file |
| 年末調整 | ねんまつちょうせい | Employer year-end tax adjustment | Salaried employees — done by the employer on your behalf |
| 還付申告 | かんぷしんこく | Refund filing (a type of 確定申告) | Anyone who overpaid income tax and wants a refund |
| 住民税申告 | じゅうみんぜいしんこく | Resident tax filing with your municipality | Residents whose income is not covered by 確定申告 or employer payroll |
Quick Answer: 確定申告 vs 年末調整 vs 還付申告 vs 住民税申告
Here is the short version before the full explanation.
確定申告 — Your Annual Income Tax Return
確定申告 is an individual income tax return that you file yourself at the 税務署（ぜいむしょ） — the local tax office, which handles national income tax. The filing period is February 16 to March 15 each year. It is required for freelancers, self-employed people, those with significant side income, and others who cannot have their tax settled through an employer.
年末調整 — Employer Handles It Automatically
年末調整 is not something you file — it is something your employer does for you at the end of the year. Your company calculates whether the income tax withheld from your monthly pay added up correctly over the year. If you overpaid, you get a small refund in your December or January paycheck. If you underpaid, the shortfall is collected. Most full-time employees in Japan never need to file 確定申告 because 年末調整 fully settles their national income tax.
還付申告 — Getting a Refund for Overpaid Tax
還付申告 is a subset of 確定申告 — it is the same form, filed at the same tax office, but the purpose is to claim back income tax you overpaid. Common reasons include resigning mid-year (withholding was done but no year-end adjustment was performed), claiming a medical expense deduction, or applying for a housing loan deduction for the first time. The key advantage: unlike regular 確定申告, 還付申告 can be filed any time within five years — you do not have to wait for February.
住民税申告 — Resident Tax Filing with City Hall
住民税申告 is a separate filing submitted to your 市区町村（しくちょうそん） — your city, ward, town, or village office — not the tax office. It reports income to the municipality so they can calculate your local resident tax (住民税（じゅうみんぜい）). In most cases, filing 確定申告 automatically satisfies 住民税申告 as well, because the tax office shares your data with the municipality. However, certain residents — particularly those with no income who need an official non-taxable certificate (非課税証明書（ひかぜいしょうめいしょ）) — still need to file it separately.
What Does 確定申告 Mean?
確定申告 as Individual Income Tax Return
確定申告（かくていしんこく）is made up of 確定（かくてい, to finalize / confirm) and 申告（しんこく, to declare / report). Together: “a finalized self-declaration of income.” It is Japan’s system of self-assessment for income tax — you calculate your income, deductions, and tax liability for the year, then submit the declaration to the 税務署.
Filed with the Tax Office (税務署), Not the Employer or City Hall
This is a critical distinction for foreigners. 確定申告 goes to the 税務署（ぜいむしょ） — the regional tax office under the National Tax Agency (国税庁（こくぜいちょう）). It covers 所得税（しょとくぜい）, Japan’s national income tax. It is not submitted to your employer, not to city hall, and not online via some general government portal — you submit it either at the tax office in person, by mail, or via e-Tax, the official online filing system.
Filing Period (申告期間): February 16 – March 15
The 確定申告 filing window is February 16 to March 15 of the year after the tax year. So for income earned in 2025, you file between February 16 and March 15, 2026. Missing this deadline can result in a late penalty (加算税（かさんぜい）). Note: if you are filing to receive a refund (還付申告), different timing rules apply — covered in the 還付申告 section below.
Who Must File 確定申告?
You are required to file 確定申告 if any of the following apply:
- You are self-employed or a freelancer (フリーランス) with business income (事業所得（じぎょうしょとく）)
- You have side income (副業（ふくぎょう）) exceeding 200,000 yen in a year (beyond your main salary)
- You have two or more employers simultaneously
- Your annual salary exceeds 20,000,000 yen (2,000万円)
- You received income from overseas (海外所得（かいがいしょとく）)
- You resigned mid-year and your employer did not perform 年末調整
- You earned rental income, investment gains, or other non-salary income above the exemption threshold
Deductions You Can Claim (控除)
Filing 確定申告 also lets you claim deductions you cannot get automatically through 年末調整:
- 医療費控除（いりょうひこうじょ） — medical expense deduction (when your household medical costs exceed 100,000 yen in a year)
- 寄附金控除（きふきんこうじょ） — donation deduction, including ふるさと納税（ふるさとのうぜい） for those using more than five municipalities
- 住宅ローン控除（じゅうたくローンこうじょ） — housing loan deduction in the first year of a new mortgage
Example Sentences
来年の2月に初めて確定申告をします。
Rainen no nigatsu ni hajimete kakutei shinkoku wo shimasu.
I will file my income tax return for the first time in February next year.
フリーランスなので、毎年確定申告が必要です。
Furiiransu nanode, maitoshi kakutei shinkoku ga hitsuyou desu.
Since I am a freelancer, I need to file an income tax return every year.
確定申告はe-Taxでオンライン提出できます。
Kakutei shinkoku wa i-Tax de onrain teishutsu dekimasu.
You can submit your income tax return online via e-Tax.
What Does 年末調整 Mean?
Employer Year-End Tax Adjustment
年末調整（ねんまつちょうせい）means “year-end adjustment.” 年末（ねんまつ）= end of the year; 調整（ちょうせい）= adjustment, reconciliation. It is the process by which your employer recalculates your income tax for the entire year and compares it to the total amount withheld from your monthly salary throughout the year.
Because monthly withholding (源泉徴収（げんせんちょうしゅう）) uses a rough estimate, it rarely lands on exactly the right annual figure. 年末調整 reconciles that difference. If too much was withheld, you get money back — often as a bump in your December or January paycheck. If too little was withheld, the shortfall is deducted.
Your Employer Does It — Not You
This confuses many English speakers used to filing their own tax returns. In Japan, for most salaried employees, the company handles the annual income tax settlement entirely. Your role is to submit certain forms to your employer before the year-end calculation window (usually October–November):
- 扶養控除等申告書（ふようこうじょとうしんこくしょ） — basic form declaring dependants and basic deductions; required to have tax withheld at the lower rate
- 保険料控除申告書（ほけんりょうこうじょしんこくしょ） — declares life insurance premiums, earthquake insurance, etc., to claim deductions through the adjustment
- 住宅ローン控除申告書（じゅうたくローンこうじょしんこくしょ） — housing loan deduction form from the second year onward (first year requires 確定申告)
The Result: Your 源泉徴収票
After 年末調整 is complete, your employer issues a 源泉徴収票（げんせんちょうしゅうひょう） — a withholding tax certificate. This single document summarizes your annual salary, total income tax withheld, and deductions applied. It is a critical document: you need it for mortgage applications, visa renewals, opening certain bank accounts, and — if you later file 確定申告 — it is the primary input document.
Example Sentences
会社に年末調整の書類を提出しました。
Kaisha ni nenmatsu chousei no shorui wo teishutsu shimashita.
I submitted the year-end adjustment forms to my company.
年末調整で所得税が少し戻ってきました。
Nenmatsu chousei de shotokuzei ga sukoshi modotte kimashita.
Some income tax was refunded through the year-end adjustment.
パートタイムで働いているので、年末調整をしてもらいました。
Paatoтайму de hataraite iru node, nenmatsu chousei wo shite moraimashita.
Since I work part-time, my employer did the year-end adjustment for me.
YukaSo if my company does 年末調整, I never need to file 確定申告 at all?
ReiCorrect for most people — if you have only one employer, no side income over 200,000 yen, and no special deductions to claim, 年末調整 fully settles your income tax for the year. No 確定申告 required.
What Does 還付申告 Mean?
還付申告 as Refund Filing
還付申告（かんぷしんこく）means “refund filing.” 還付（かんぷ）means “refund” or “return of money”; 申告（しんこく）means “declaration.” Technically, 還付申告 is not a separate tax system — it is simply 確定申告 filed with the purpose of recovering overpaid income tax. The form is the same; the reason is different.
When Tax Has Been Overpaid
Income tax overpayment happens for several reasons. The three most common situations for foreign residents and employees are:
1. Resignation Mid-Year (年途中で退職)
If you leave a job before December, your employer withholds monthly income tax throughout your tenure but never performs the year-end adjustment (because you are no longer on the payroll in November/December). Monthly withholding uses estimated rates based on a full year of that salary — so if you only earned six months’ worth, the total withheld is almost certainly more than your actual annual tax liability. Filing 還付申告 recovers that overpayment.
2. Medical Expense Deduction (医療費控除)
If your household’s medical expenses (doctor visits, prescriptions, dental treatment, etc.) exceeded 100,000 yen in a year, you can deduct the excess. This deduction cannot be applied through 年末調整 — you must file 確定申告 to claim it, and if it results in a refund, that filing is called 還付申告.
3. First-Year Housing Loan Deduction (住宅ローン控除の初年度)
If you took out a mortgage on a Japanese property, you are entitled to a 住宅ローン控除（じゅうたくローンこうじょ） — a housing loan tax deduction — in the first year. This first-year application must be done via 確定申告 (subsequent years are handled through 年末調整 at your company). If the deduction reduces your tax liability below what was already withheld, the result is a refund filing.
還付申告 Can Be Filed Any Time Within 5 Years
This surprises many learners. Regular 確定申告 has a strict February 16 – March 15 window. But 還付申告 — because it is voluntary and beneficial to you — can be submitted any time within five years from the end of the tax year in question. So if you overpaid income tax in 2022 and did not realize it, you can still file in 2027 and receive the refund. There is no penalty for filing late when the result is a refund.
The refund (還付金（かんぷきん）) is deposited directly into your designated bank account, usually within three to eight weeks of filing.
Example Sentences
年の途中で退職したので、還付申告をして税金を取り戻しました。
Nen no tochuu de taishoku shita node, kanpu shinkoku wo shite zeikin wo torimodo shimashita.
I resigned mid-year, so I filed a refund claim and recovered overpaid taxes.
医療費控除のために還付申告を提出しました。
Iryouhi koujyo no tame ni kanpu shinkoku wo teishutsu shimashita.
I submitted a refund filing to claim the medical expense deduction.
還付申告は5年以内ならいつでも提出できます。
Kanpu shinkoku wa gonnen inai nara itsudemo teishutsu dekimasu.
A refund filing can be submitted at any time within five years.
What Does 住民税申告 Mean?
Resident Tax Filing at the Municipality
住民税申告（じゅうみんぜいしんこく）is a declaration of income submitted to your 市区町村（しくちょうそん） — your city, ward, town, or village office — so that the municipality can calculate the correct amount of 住民税（じゅうみんぜい） (local resident tax) for the following year. While 確定申告 goes to the national tax office (税務署), 住民税申告 goes to your local government office (市役所（しやくしょ）/ 区役所（くやくしょ）).
When 確定申告 Eliminates the Need for 住民税申告
In most cases, you do not need to file 住民税申告 separately. Here is why: when you file 確定申告, the 税務署 automatically shares your income information with your municipality. The city or ward uses that data to calculate your 住民税 for the next year. Similarly, if your employer did 年末調整, your income data is reported to the municipality via payroll tax records. Either way, the municipality receives the data it needs — no separate 住民税申告 required.
When 住民税申告 Is Still Needed
There are specific situations where filing 住民税申告 separately at city hall is necessary:
- No income in the previous year — If you had zero income (e.g., you were not working, or you are dependent on a spouse’s income), you may still need to file to get a 非課税証明書（ひかぜいしょうめいしょ） — a certificate confirming you are non-taxable. This document is required for certain visa applications, public housing eligibility, and national health insurance calculations.
- Income not reported through 確定申告 or payroll — If you have certain types of income that were not captured by either route (e.g., certain overseas remittances or pensions), 住民税申告 may be needed to ensure the municipality has complete information.
- You want to opt out of reporting certain income types to your municipality — Advanced filers can specify on 確定申告 that certain income should not be shared with the municipality. In that case, a separate 住民税申告 may be required.
Impact on National Health Insurance (国民健康保険)
For foreign residents who are enrolled in 国民健康保険（こくみんけんこうほけん） — Japan’s national health insurance for those not covered by an employer’s plan — the premium amount is calculated based on the income reported to the municipality. If you do not file either 確定申告 or 住民税申告, the municipality may have no income record for you, leading to a default calculation that may not reflect your actual situation. In some cases it means being charged at a standard rate rather than the lower rate your actual income would qualify for.
Example Sentences
確定申告を提出したので、住民税申告は別途不要です。
Kakutei shinkoku wo teishutsu shita node, juuminzei shinkoku wa betto fuyou desu.
Since I filed my income tax return, I do not need a separate resident tax filing.
去年は無収入だったので、非課税証明書のために住民税申告をしました。
Kyonen wa mushuu nyuu datta node, hikazei shoumeisho no tame ni juuminzei shinkoku wo shimashita.
Last year I had no income, so I filed a resident tax return to obtain the non-taxable certificate.
市役所で住民税申告の書類をもらいました。
Shiyakusho de juuminzei shinkoku no shorui wo moraimashita.
I received the resident tax filing documents at city hall.
YukaI filed 確定申告 last year. Does that mean my city already knows my income for 住民税?
ReiYes, exactly. The tax office (税務署) passes your income data to the municipality automatically. So if you filed 確定申告, you do not need to visit city hall separately for 住民税申告 — unless you had zero income and need a 非課税証明書.
確定申告 vs 年末調整
This is the comparison most employees in Japan need to understand first. The core question is: does your employer settle your income tax for you, or do you need to do it yourself?
| 確定申告 | 年末調整 | |
|---|---|---|
| Who does it? | You (the taxpayer) | Your employer |
| Filed where? | 税務署 (tax office) | Internal to the company |
| Covers what tax? | 所得税 (national income tax) | 所得税 (national income tax) |
| Required? | Only in certain situations | Automatic for salaried employees |
| Filing window | Feb 16 – Mar 15 | Employer processes Oct–Dec |
| Result document | 確定申告書の控え | 源泉徴収票 issued to employee |
| Can claim 医療費控除? | Yes | No |
| Can claim housing loan deduction (1st year)? | Yes (required) | No (2nd year+ only) |
When 年末調整 Is Enough
If all of the following are true, you are done with income tax after 年末調整 — no 確定申告 needed:
- You have only one employer
- Your salary does not exceed 20,000,000 yen
- You have no side income over 200,000 yen
- You have no special deductions to claim (no 医療費控除, no first-year 住宅ローン控除)
- You have no overseas income
When 確定申告 Is Also Required
Even if your company did 年末調整, you must also file 確定申告 if:
- You have a side job and earned more than 200,000 yen from it
- You have income from a second employer (multiple 源泉徴収票)
- Your salary is over 20,000,000 yen
- You want to claim 医療費控除 or first-year 住宅ローン控除
- You received rental income, dividends, or foreign income above the threshold
Common Mistake: Thinking They Are the Same Thing
Many new employees confuse the two because both involve “settling income tax.” The key difference: 年末調整 is passive — the company does it; 確定申告 is active — you do it yourself. Thinking your employer’s 年末調整 has covered everything when you actually have unreported side income is a surprisingly common mistake that can result in back-tax notices from the 税務署 years later.
確定申告 vs 還付申告
Obligation vs. Opportunity
The simplest way to think about this: 確定申告 is sometimes obligatory; 還付申告 is always voluntary and always to your benefit. If you are required to file, it is 確定申告. If you are choosing to file in order to get money back, it is 還付申告.
| 確定申告 | 還付申告 | |
|---|---|---|
| Required? | Yes (for qualifying situations) | Never required — always optional |
| Purpose | Declare and settle tax liability | Recover overpaid income tax |
| Result | Could result in additional tax payment or refund | Always results in a refund |
| Form used | Same: 確定申告書 | Same: 確定申告書 |
| Filing period | Feb 16 – Mar 15 only | Any time within 5 years |
| Filed where? | 税務署 | 税務署 (same office) |
還付申告 Is a Type of 確定申告, Not a Different System
This causes confusion in Japanese forums and among learners. People see “還付申告” and assume it is a separate, simpler filing system. It is not. 還付申告 is 確定申告 — the same process, the same form, the same tax office. The distinction is purely about outcome: when the calculation shows you overpaid and are owed a refund, that filing is called 還付申告.
The 5-Year Window for 還付申告
This is genuinely useful information that surprises many people. Standard 確定申告 has a hard deadline — miss March 15 and you are late. But for 還付申告, the deadline is five years from the last day of the tax year. So if you overpaid in 2021, you have until December 31, 2026 to file and claim that refund. You can also file 還付申告 before February 16 — as early as January 1 of the year after the tax year.
確定申告 vs 住民税申告
National Tax Office vs Municipality
The clearest structural difference: 確定申告 is about national income tax (所得税); 住民税申告 is about local resident tax (住民税). They go to completely different government offices and serve different tax authorities.
| 確定申告 | 住民税申告 | |
|---|---|---|
| Tax type | 所得税 (national income tax) | 住民税 (local resident tax) |
| Filed where? | 税務署 (national tax office) | 市区町村 (city / ward / town office) |
| Who manages it? | 国税庁 (National Tax Agency) | Local government |
| Filing period | Feb 16 – Mar 15 | By March 15 of the following year |
| Required if you filed 確定申告? | N/A | Usually no — data is shared automatically |
| Required for 非課税証明書? | Not directly | Yes — city hall issues this document |
For Foreign Residents: Documents and Identity Verification
Foreign residents filing 確定申告 need to verify their identity. You will be asked for:
- マイナンバーカード（マイナンバーカード） — the My Number card, which functions as both ID and number confirmation if you have one
- If you do not have a マイナンバーカード: a 通知カード（つうちカード） (My Number notification card) or a document showing your My Number, plus a separate photo ID such as your 在留カード（ざいりゅうカード） (residence card) or passport
For e-Tax (online filing), a マイナンバーカード with its IC chip is strongly recommended as it streamlines the authentication process. Without it, you can still file in person at the tax office or by mail.
When 確定申告 Does Not Eliminate 住民税申告
Even after filing 確定申告, you may still need to interact with city hall for 住民税 purposes in one edge case: if you selected the option on 確定申告 to not share specific income types (such as certain dividend income) with your municipality to reduce your 住民税 bill separately from your 所得税 calculation. This is an advanced tax strategy sometimes used by investors and is beyond standard employee situations.
Key Tax Filing Vocabulary
Here is a reference table of the essential vocabulary you will encounter across all four filing processes.
| Japanese | Reading | Meaning | Appears In |
|---|---|---|---|
| 源泉徴収票 | げんせんちょうしゅうひょう | Withholding tax certificate (from employer) | 確定申告, 年末調整 |
| 給与明細 | きゅうよめいさい | Pay slip / salary statement | Monthly payroll |
| 課税証明書 | かぜいしょうめいしょ | Certificate of taxable income | Visa, rental, loans |
| 非課税証明書 | ひかぜいしょうめいしょ | Certificate of non-taxable status | Public housing, NHI, visa |
| 納税証明書 | のうぜいしょうめいしょ | Certificate of tax payment | Visa renewal, credit applications |
| 所得控除 | しょとくこうじょ | Income deduction | 確定申告, 年末調整 |
| 医療費控除 | いりょうひこうじょ | Medical expense deduction | 確定申告, 還付申告 |
| 扶養控除 | ふようこうじょ | Dependent deduction | 年末調整, 確定申告 |
| 住宅ローン控除 | じゅうたくローンこうじょ | Housing loan tax deduction | 確定申告 (1st year), 年末調整 (2nd year+) |
| 確定申告書の控え | かくていしんこくしょのひかえ | Copy of filed tax return (keep this) | Visa renewal, loan applications |
| e-Tax | イータックス | Online income tax filing system | 確定申告, 還付申告 |
| 申告期限 | しんこくきげん | Filing deadline | 確定申告 |
| 還付金 | かんぷきん | Tax refund amount | 還付申告, 年末調整 |
| 追加納付 | ついかのうふ | Additional tax payment due | 確定申告 |
| マイナンバーカード | マイナンバーカード | My Number Card (individual ID) | All filings |
| 在留カード | ざいりゅうカード | Residence card (foreign nationals) | ID verification at tax office |
| 税務署 | ぜいむしょ | Tax office (national) | 確定申告, 還付申告 |
| 市区町村 | しくちょうそん | Municipality (city/ward/town/village) | 住民税申告 |
Common Mistakes English Speakers Make
Mistake 1: Thinking 年末調整 and 確定申告 Are the Same
They both settle income tax, but through completely different mechanisms and with very different levels of involvement from you. Assuming your company’s 年末調整 “handled everything” when you have side income, overseas income, or special deductions to claim will leave you with an unreported tax liability. Penalties for late filing and underpayment can compound over years.
Mistake 2: Thinking 還付申告 Is a Separate Tax System
Learners often see 還付申告 listed alongside 確定申告 in tax guides and assume they are parallel systems. They are not. 還付申告 is simply the term used when your 確定申告 results in the tax office owing you money. The procedure, the form, and the office are identical.
Mistake 3: Forgetting to File After Leaving a Job Mid-Year
This is one of the most financially costly mistakes. When you resign before December, your employer stops withholding — but never does the year-end reconciliation. The monthly withholding was calculated assuming a full year at that salary. If you only worked part of the year, you almost certainly overpaid. Filing 還付申告 can recover a meaningful amount. Many foreign nationals who leave Japan for a period or change jobs overlook this entirely.
Mistake 4: Not Reporting Side Income
In Japan, side income (副業（ふくぎょう）) from freelance work, online platforms, YouTube, or other sources is taxable once it exceeds 200,000 yen in a year. The assumption that “cash jobs are not reported” is incorrect — and the 税務署 has increasingly sophisticated systems for detecting unreported income, especially from platform-based work.
Mistake 5: Confusing 税務署 and 市区町村
These are two different offices dealing with two different taxes. 確定申告 and 還付申告 go to the 税務署 (national). 住民税申告 and requests for 非課税証明書 go to city hall / ward office (local). Showing up at city hall to file your income tax return will simply send you back to the right place.
Mistake 6: Discarding 源泉徴収票 and 確定申告書の控え
Your 源泉徴収票 (annual withholding certificate from your employer) and 確定申告書の控え (your copy of your filed return) are not junk mail — they are official documents. You will need them for:
- Visa renewal applications
- Mortgage and loan applications
- Apartment rental applications
- Verifying income for childcare or public services
Keep them for at least five to seven years.
Decision Rule: Which Filing Word Do You Need?
Use this flowchart to identify your situation:
START
|
┬── Are you a salaried employee with one employer?
| |
| YES → Did your employer perform 年末調整?
| |
| YES → Do you have side income over 200,000 yen,
| multiple employers, or special deductions
| (医療費控除, first-year 住宅ローン控除)?
| |
| NO → You are DONE. 年末調整 covered it.
| YES → You must file 確定申告 (Feb 16 – Mar 15)
| |
| NO → You resigned mid-year?
| |
| YES → File 還付申告 to recover overpaid tax
| (any time within 5 years)
|
└── Are you self-employed / freelance?
|
YES → You MUST file 確定申告 (Feb 16 – Mar 15)
If the result is a refund, it is also called 還付申告
|
NO → Do you need a non-taxable certificate (非課税証明書)?
|
YES → File 住民税申告 at city hall / ward office
NO → Did you already file 確定申告?
|
YES → 住民税 is covered automatically. Nothing else needed.
NO → Ask your employer if 年末調整 was performed.Quick reference by situation:
| Your Situation | Filing You Need |
|---|---|
| Full-time employee, one employer, no side income | 年末調整 (employer handles it) |
| Full-time employee with side income over 200,000 yen | 確定申告 (required) |
| Freelancer or self-employed | 確定申告 (required) |
| Resigned mid-year, want tax back | 還付申告 (type of 確定申告) |
| Paid large medical bills, want deduction | 還付申告 (type of 確定申告) |
| First-year mortgage holder | 確定申告 / 還付申告 (required first year) |
| No income, need 非課税証明書 | 住民税申告 at city hall |
| Already filed 確定申告 | 住民税申告 not needed (data shared automatically) |
If you want to practice using these tax words in real conversations with a tutor, italki connects you with native Japanese speakers who can walk you through vocabulary, role-play filing scenarios, or explain documents in plain Japanese.
Quick Quiz
Test what you have learned. Choose the best answer for each question.
Question 1
Your employer settles your income tax at the end of the year. What is this called?
- 確定申告
- 年末調整
- 還付申告
- 住民税申告
Answer: 2 — 年末調整. The employer performs this settlement automatically. You submit deduction forms, and the company reconciles the withholding for the year.
Question 2
You are a freelancer. Each year you calculate your income and file it with the 税務署 by March 15. What is this called?
- 住民税申告
- 年末調整
- 確定申告
- 源泉徴収
Answer: 3 — 確定申告. Freelancers are required to file 確定申告 to declare their business income and calculate the tax owed.
Question 3
You resigned in June. Your employer withheld income tax each month but did not do a year-end settlement. You want to recover the excess tax you paid. What should you file?
- 住民税申告
- 年末調整
- 確定申告 / 還付申告
- 保険料控除申告書
Answer: 3 — 還付申告 (a type of 確定申告). Because no 年末調整 was done, you likely overpaid. Filing 還付申告 at the 税務署 recovers the excess. You can file at any time within five years.
Question 4
You had no income last year and need an official certificate to prove you are non-taxable for a visa application. Where do you go?
- 税務署
- ハローワーク
- 市区町村 (city/ward office)
- 会社の総務部
Answer: 3 — 市区町村. The 非課税証明書 is issued by your municipality, not the national tax office. You may need to file 住民税申告 at city hall to obtain it.
Question 5
You overpaid income tax in 2021 and only just realized it. Is it too late to get your money back?
- Yes — the March 15 deadline has passed
- Yes — the deadline was January of the following year
- No — 還付申告 can be filed within 5 years
- No — but only if you have your original 源泉徴収票 still
Answer: 3 — 還付申告 can be filed any time within 5 years. For 2021 income, you have until December 31, 2026 to file. Having your 源泉徴収票 helps, but it can be reissued by your former employer if needed.
Question 6
You filed 確定申告 this year. Do you also need to file 住民税申告 at city hall?
- Yes — they are separate systems for separate taxes
- Yes — only if you are a foreign resident
- No — filing 確定申告 covers 住民税 automatically in most cases
- No — 住民税 is always handled by your employer
Answer: 3 — Filing 確定申告 covers 住民税申告 in most cases. The tax office shares your income data with your municipality, so a separate city hall filing is unnecessary unless you have a specific reason (such as needing 非課税証明書 or having unreported income types).
If Japanese tax vocabulary comes up in your study sessions or real-life situations, leaving a comment below with your question is welcome — it helps other learners facing the same challenges too.
Keep Learning
These articles cover vocabulary that often appears alongside tax filing language in Japanese daily life:
