Filing Taxes (final tax returns and residence tax)

Final tax return (kakutei shinkoku)

The income tax return (kakutei shinkoku) is a process where a taxpayer calculates the amount of income earned from January 1 to December 31 of each year and the amount of income tax, and adjusts the excess or deficiency if there is tax withheld at the source or estimated tax prepayment.

Who needs to file a final tax return?

Most wage earners are not required to file a final tax return because the calculation and payment of income taxes are completed through the year-end adjustment by the person paying the salary. However, in principle, wage earners are required to file a final tax return if any of the provisions applies:

1. Your total employment income exceeds 20 million yen.
2. You receive salaries and wages from one source only, and your total income (excluding employment income and retirement income) exceeds 200,000 yen.
3. You receive salaries and wages from two or more sources and your total earnings (excluding primary salaries) and income (excluding employment income and retirement income) exceed 200,000 yen.**(Note) However, you need not file a final tax return if your total employment income  after subtracting all the tax allowances (excluding the deductions for casualty losses, medical expenses, donations and basic exemption) does not exceed 1.5 million yen, and your total income (excluding employment income and retirement income) is 200,000 yen or less.
4. You are a director of a family company or a relative of the director thereof, and receive interest on loans or rent for properties from the company concerned.
5. The withholding of income tax, etc., is postponed under the Disaster Exemption Act.
6. You receive salaries and wages from those who are not obliged to withhold tax at source.
7. The amount of tax on your retirement income is calculated by a regular method and exceeds the amount of tax withheld.

Filing period

Monday, February 17th to Monday, March 17th

Preparing your tax return forms

You can download or electronically prepare your tax return forms on the National Tax Agency＜外部リンク＞ website.

Submitting your tax return forms

Documentation required

• Your "My Number", Zairyu Card, completed tax return forms, bank account details, personal seal (inkan)
• Certificate of Tax Payment ("gensen choshu-hyo"), or other proof of income documents
• Documents supporting your right to deductions for social insurance, life insurance, earthquake insurance, etc.
• Any other documents that are required by the tax office to make your final return

Residence tax

Filing period

Monday, February 17th to Monday, March 17th

Submitting the forms

Inquiries

Regarding final tax returns

• Takasaki Tax Office, Tel:027-322-4711
• The National Tax Agency＜外部リンク＞

Regarding residence tax

• Tax Division, City Hall, Tel:027-321-1218
• Tax Division, Kurabuchi Branch, Tel:027-378-4523
• Tax Division, Misato Branch, Tel:027-371-9051
• Tax Division, Gunma Branch, Tel:027-373-1214)
• Tax Division, Shinmachi Branch, Tel:0274-42-1236
• Tax Division, Haruna Branch, Tel:027-374-5110
• Tax Division, Yoshii Branch, Tel:027-387-3114