2025 INCOME TAX AND SPECIAL INCOME TAX FOR RECONSTRUCTION GUIDE
| Content | Page | Size（KB） | |
|---|---|---|---|
| Front Cover | (PDF/842KB) | ||
| 1 Introduction | 1- 1 Flow of final return procedures | 3-4 | (PDF/2,160KB) |
| 1- 2 What is the final return ? 1- 3 Taxpayers and the scope of taxable income |
5-9 | (PDF/2,121KB) | |
| 1- 4 Types of Income & Taxation Methods | 10 | (PDF/187KB) | |
| 1- 5 Who need to file? | 11 | (PDF/1,220KB) | |
| 1- 6 Who is eligible for a tax refund? | 12 | (PDF/1,050KB) | |
| 1- 7 Place for Tax Payment | 13 | (PDF/355KB) | |
| 2 How to Fill out Your Final Return | 2- 1 Cautions for filling in the return form 2- 2 Form (Page 1 and 2) |
14-15 | (PDF/1,008KB) |
| 2- 3 STEP 1 Name and address, etc. | 16-17 | (PDF/1,042KB) | |
| 2- 4 STEP 2 Amount of earnings etc. / Amount of income, etc. | 18-25 | (PDF/5,626KB) | |
| 2- 5 STEP 3 Deductions from income | 26-42 | (PDF/12,441KB) | |
| 2- 6 STEP 4 Calculating your tax | 43-49 | (PDF/6,100KB) | |
| 2- 7 STEP 5 Other items regarding the Page 1 | 49-50 | (PDF/1,711KB) | |
| 2- 8 STEP 5 Notification of postponement of tax payment 2- 9 STEP 5 Where to receive your refund 2-10 STEP 5 Registration and use of public money receiving account |
50-52 | (PDF/2,786KB) | |
| 2-11 STEP 6 Items about inhabitant taxes and enterprise taxes regarding the Page 2 | 53-57 | (PDF/4,108KB) | |
| 3 Information good to know about filing tax return & payment of tax | 3- 1 Taxation methods for the interest income and the dividend income | 58-59 | (PDF/2,246KB) |
| 3- 2 How to enter the retirement income etc. 3- 3 In Case of Suffering from Disaster 3- 4 In Case Tax Payment is Delayed |
60 | (PDF/1,087KB) | |
| 3- 5 In Case of Mistakes on a Tax Return 3- 6 Estimated Income tax etc. prepayment and Application for reduction of estimated tax prepayment 3- 7 Obligation to file consumption tax return and necessary report |
61-62 | (PDF/2,667KB) | |
| 3- 8 Report of Assets and Liabilities / Report of Foreign Assets 3- 9 Special measures provided by international tax treaties etc. |
63 | (PDF/1,410KB) | |
| 3-10 Notice to those leaving Japan during 2026 | 64 | (PDF/914KB) | |
| 3-11 Notification of Tax Agent for income tax / consumption tax | 65 | (PDF/391KB) | |
| 3-12 Notification 3-13 Notification from Local Governments |
66-67 | (PDF/802KB) | |
| 4 Documents to be attached or presented | 68-70 | (PDF/3,554KB) | |
| 5 Application (notification of change) for tax payment by transfer account | 71 | (PDF/1,724KB) | |
| How to Fill out the tax payment slip | 72 | (PDF/351KB) | |
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