How to read a Japanese withholding certificate
Every major 源泉徴収票 field, how the totals connect, and how you use it on a return.
The 源泉徴収票 summarizes your year: 支払金額 is gross pay, 給与所得控除後の金額 is income after the employment deduction, 所得控除の額の合計額 is your deductions, and 源泉徴収税額 is tax withheld — the figures you carry to a return.
Effective: 2026-01-01 to 2026-12-31
Professional review pending — treat as draft and confirm with the authorities.
Key points
- 支払金額 = gross employment payments for the year.
- 給与所得控除後の金額 = income after the employment-income deduction.
- 所得控除の額の合計額 = total income deductions applied in payroll.
- 源泉徴収税額 = income tax + reconstruction surtax withheld.
The main fields
Read top to bottom: 支払金額 (gross pay), 給与所得控除後の金額 (income after the employment deduction), 所得控除の額の合計額 (total deductions reflected), 源泉徴収税額 (tax withheld), 社会保険料等の金額 (social-insurance amount), 控除対象扶養親族等 (recognized dependents), 住宅借入金等特別控除の額 (housing credit used via payroll), and 摘要 (notes, former-employer entries, special categories).
Using it
When you file — for side income, medical expenses, or a refund — the certificate provides your salary figures and withholding, so you do not recompute them. If you changed jobs, give the new employer the former employer’s certificate so year-end adjustment can combine both; if that did not happen, use both certificates on your return.
Who this is for
- Anyone filing a return with salary income
- Job changers
What this is not
- Business or rental income statements
- A wrong certificate should be corrected by the employer before you adjust your return.
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.