Tax

What is a Tax Return (Kakutei Shinkoku)?

January 1, 2026

A tax return is the procedure for calculating your income and taxes for the year and checking whether you have paid too much or too little. It covers the period from January 1 to December 31. Any difference in Withholding tax or prepaid taxes is settled through this process.

A tax return (kakutei shinkoku) is the process of calculating and finalizing the amount of income you earned between January 1 and December 31 of each year, as well as the income tax owed on that income. Through this process, you can adjust any overpayment or underpayment of taxes, including Withholding tax already deducted from your pay and any prepaid tax amounts.

Source

国税庁

This information is reference material based on official announcements. Always verify accurate information on official websites or with relevant authorities.