🇯🇵 Japan Tax Guide 2025

Complete guide to Japanese income tax, resident tax, kakutei shinkoku filing, best tax software, and top Japanese accountants

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Japanese Tax System Overview

Understanding Japan's progressive income tax system, resident tax, and kakutei shinkoku filing for 2025

📊 Income Tax Rates 2025

Japan uses a progressive tax system administered by the National Tax Agency (NTA):

  • ¥0 - ¥1,950,000 5%
  • ¥1,950,001 - ¥3,300,000 10%
  • ¥3,300,001 - ¥6,950,000 20%
  • ¥6,950,001 - ¥9,000,000 23%
  • ¥9,000,001 - ¥18,000,000 33%
  • ¥18,000,001 - ¥40,000,000 40%
  • ¥40,000,001+ 45%

Plus 2.1% reconstruction surtax until 2037

🏠 Resident Tax (Jūminzei)

Japan's local tax paid to municipal and prefectural governments:

  • Municipal Tax 6%
  • Prefectural Tax 4%
  • Total Resident Tax 10%
  • Flat Rate Tax ¥5,000

Resident tax is a flat 10% of taxable income plus a fixed amount, paid to your local municipality based on the previous year's income.

📋 Kakutei Shinkoku (Final Tax Return)

Japan's annual tax return process for final income calculation:

  • Filing Period Feb 16 - Mar 15
  • Tax Year Jan 1 - Dec 31
  • Payment Due March 15
  • Extension Available With tax agent

Required for self-employed, freelancers, those with multiple income sources, or employees with side income over ¥200,000.

👥 Taxpayer Categories

Japan classifies individuals into three tax categories:

  • Permanent Residents All income taxed
  • Non-Permanent Residents Japan + foreign remitted
  • Non-Residents Japan income only

Permanent residents (5+ years) pay tax on worldwide income. Non-permanent residents pay tax on Japan income plus foreign income brought to Japan.

💼 Employment Tax Handling

How taxes work for employed individuals in Japan:

  • Year-End Adjustment Nenmatsu Chōsei
  • Monthly Deduction Automatic withholding
  • Social Insurance ~15% of salary

Most employees have taxes automatically calculated through year-end adjustment, eliminating the need to file kakutei shinkoku unless they have additional income.

🏥 Social Insurance & Benefits

Japan's comprehensive social insurance system:

  • Health Insurance ~5% (employer splits)
  • Pension Insurance 9.15% (employer splits)
  • Employment Insurance 0.6% (employer splits)

Social insurance premiums are split between employee and employer, providing healthcare, pension, and unemployment benefits.

Top 5 Japanese Tax Software 2025

Best tax preparation software for Japanese kakutei shinkoku filing

🥇 e-Tax (National Tax Agency)

Price: Free

Best for: Online kakutei shinkoku filing

The official National Tax Agency's electronic tax filing system. Allows direct online submission of tax returns with automatic calculations. Requires MyNumber card or tax ID for authentication.

Key Features: Official NTA platform, automatic calculations, direct online filing, smartphone app available, pre-filled data integration.

🥈 MoneyForward Kakutei Shinkoku

Price: ¥9,600 - ¥39,800/year

Best for: Small business and freelancers

Comprehensive cloud-based accounting and tax software with strong automation features. Integrates with banks and credit cards for automatic transaction import and categorization.

Key Features: Bank integration, receipt scanning, business expense tracking, automatic categorization, multi-device access.

🥉 Freee (フリー)

Price: ¥11,760 - ¥39,800/year

Best for: Individual freelancers and small businesses

User-friendly cloud accounting software designed for non-accountants. Features intuitive interface with guided workflows for tax return preparation and business accounting.

Key Features: Simple interface, guided setup, smartphone app, invoice creation, expense management, automatic tax calculations.

📱 Yayoi Kakutei Shinkoku

Price: ¥8,800 - ¥26,400/year

Best for: Traditional small business owners

Established Japanese accounting software with both desktop and cloud versions. Strong support for traditional Japanese business practices and comprehensive customer support in Japanese.

Key Features: Desktop/cloud options, comprehensive support, traditional interface, detailed tutorials, phone support available.

💼 JDL IBEX Kakutei Shinkoku

Price: ¥15,000 - ¥45,000/year

Best for: Professional services and complex returns

Professional-grade tax software used by many tax professionals and businesses with complex financial situations. Handles advanced tax scenarios and multiple entity types.

Key Features: Professional features, complex scenario handling, multi-entity support, advanced reporting, integration with professional accounting systems.

Top 5 Japanese Tax Accountants 2025

Affordable tax professionals and firms for Japanese tax compliance and planning

🏢 TaxHouse Japan

Specialization: Individual expats and middle-class residents

Services: Kakutei shinkoku filing, tax consulting, visa support, English-language service

Affordable tax service specializing in foreign residents and middle-income Japanese individuals. Fixed-fee pricing from ¥25,000 for simple returns, with English support available.

🏢 Kaori Fuchi Tax Consulting

Specialization: International individuals and small businesses

Services: Personal tax returns, small business consulting, English-language support, international tax planning

English-speaking certified tax accountant with experience at major firms. Competitive rates for individuals (¥230,000 for expats with complex situations), specializing in international tax issues.

🏢 Local Tax Advisors Network

Specialization: Community-based tax services nationwide

Services: Individual kakutei shinkoku, small business support, local tax guidance, face-to-face consultations

Network of local certified tax accountants across Japan's cities and towns. Typical fees ¥30,000-¥80,000 for individual returns, with personalized local service.

🏢 Online Tax Japan

Specialization: Digital tax services for working professionals

Services: Online kakutei shinkoku preparation, document review, tax optimization, mobile consultations

Modern online tax service targeting busy professionals and tech-savvy taxpayers. Starting from ¥20,000 for simple returns, with video consultations and digital document handling.

🏢 Family Tax Partners

Specialization: Middle-income families and individual taxpayers

Services: Family tax planning, individual returns, inheritance basics, year-round tax advice

Certified tax accountants focusing on middle-class families and individuals. Competitive pricing ¥35,000-¥120,000 depending on complexity, with ongoing support throughout the year.

⚠️ Professional Services Disclaimer

The accountants and firms listed above are provided for informational purposes only. CountryTaxCalc does not endorse any specific service provider and is not affiliated with these firms.

Professional fees, services, and expertise may vary. We recommend consulting multiple providers and verifying their credentials with relevant professional bodies before making any decisions.

Always ensure your chosen tax professional is appropriately licensed and registered with the Japanese Institute of Certified Public Accountants (JICPA) or certified as a zeirishi (tax accountant) in Japan.

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