Documents needed to file taxes in Japan
A personalized document list by employment, business, rental, investment, overseas income, and deductions.
The documents you need depend on your situation: withholding certificates for salary, ledgers and receipts for business, leases and loan statements for rental, annual reports for securities, transaction exports for crypto, and specific certificates for each deduction.
Effective: 2026-01-01 to 2026-12-31
Professional review pending — treat as draft and confirm with the authorities.
Key points
- Employment: all withholding certificates and employer reimbursements.
- Business/rental: sales and expense ledgers, invoices, loan statements, fixed-asset list.
- Investments: annual broker reports, dividend statements, crypto exports.
- Deductions: insurance, pension, medical, donation, and dependent documents.
By income type
Employment needs every withholding certificate (including from former employers) and reimbursement records. Business needs the sales ledger, invoices, bank and card exports, receipts, and the fixed-asset list. Rental needs the lease, rent ledger, purchase allocation between land and building, loan statement, and tax notices. Securities need annual transaction and dividend statements (plus foreign-broker CSVs), and crypto needs complete transaction exports, wallet addresses, and a cost-basis report.
By deduction
Each deduction has its own evidence: insurance and pension certificates, medical statements with retained receipts, donation certificates, dependent relationship and (for overseas dependents) remittance documents, and — for the mortgage credit — loan balance, registry, contracts, and energy certificates. For gifts or inheritance, keep donor/decedent details, valuations, a family tree, and records of prior gifts.
Who this is for
- Anyone preparing to file
- People assembling records for an accountant
What this is not
- A guarantee that a deduction applies to you
- Keep receipts even when only a summary is filed — medical receipts are generally retained five years.
Frequently asked questions
Do I need to file a tax return in Japan?
Many employees do not, because tax is settled by year-end adjustment (年末調整). You generally must file (確定申告) if you have side income over ¥200,000, two or more employers, self-employment income, sizeable investment or crypto gains, or you want to claim deductions like large medical costs or a first-year mortgage credit. Filing season is Feb 16 – Mar 15 via e-Tax. When unsure, check the NTA guidance or ask a 税理士.