📝 Japan Year-End Tax Adjustment Guide (年末調整の書き方) — How to Fill Out All 3 Forms

Step-by-step instructions for Japan’s 3 Year-End Tax Adjustment (年末調整) forms: Dependent Exemption (扶養控除等申告書), Basic Deduction (基礎控除申告書), and Insurance Deduction (保険料控除申告書), plus overseas dependent rules.

✅ Official Rule Verification Date: 2026-11-04 (2026/2027) 🏛️ Official Government Sources: National Tax Agency of Japan (国税庁)
🔒 100% Client-Side Privacy: Your salary and income inputs are calculated strictly inside your browser and never sent to any server.

📌 Year-End Tax Adjustment (年末調整) Guide — 핵심 요약 (Key Takeaways)

  • Every employee must submit Form 1 (扶養控除等申告書) and Form 2 (基礎控除申告書) even if single with zero dependents.
  • Use the built-in converter on this page to get the exact Gross Revenue (収入金額) and Calculated Income (所得金額) figures to write on your Basic Deduction Form.
  • Claiming overseas family members (国外居住親族) aged 30–69 requires proof of remitting at least ¥380,000 per person during the calendar year.

📖 How the Formula Works & Official Terminology (with Local Terms)

  1. Form 1 — Dependent Exemption Form (給与所得者の扶養控除等申告書): Registers your main employer for Column A withholding tax.
  2. Form 2 — Basic & Spouse Deduction Form (基礎控除申告書): Requires both your estimated annual gross salary (収入金額) and your net employment income after statutory deduction (所得金額).
  3. Form 3 — Insurance Deduction Form (保険料控除申告書): Only needed if you paid private life/earthquake insurance, iDeCo, or National Pension/Health Insurance out of pocket (company payroll social insurance is included automatically).

📊 Sample Salary & Tax Reference Table by Income Bracket

Official Form Name (Japanese)Who Must Submit?Penalty if SkippedWhat to Write
給与所得者の扶養控除等(異動)申告書All employees (even single)Taxed at high Column B (乙欄) rateName, address, My Number, dependents
給与所得者の基礎控除申告書All employees (under ¥20M)Lose ¥580,000 basic tax deductionAnnual Gross Pay (収入金額) & Net Income (所得金額)
給与所得者の保険料控除申告書Payers of private ins. / iDeCoMiss extra tax refundLife/Earthquake certificates, iDeCo, National Pension
国外居住親族 添付書類Claimants of overseas dependentsDependent deduction deniedFamily relationship certificate + translation + remittance receipts

❓ Frequently Asked Questions (FAQ)

Q. What is the difference between 収入金額 (Shūnyū Kingaku) and 所得金額 (Shotoku Kingaku)?
収入金額 is your gross pre-tax annual salary. 所得金額 is that gross figure minus the statutory Employment Income Deduction (給与所得控除). Use our helper below to compute the exact numbers to copy onto the form.
Q. What if I forget to include a deduction during Year-End Tax Adjustment?
You can still claim any missed deduction (or medical expense deduction 医療費控除) by filing an individual Final Tax Return (確定申告) within 5 years.

🏛️ Official Government Citations & Revision Schedule

→ 📅 Tax Revision Calendar & Sources

⚠️ ⚠️ Important: Figures May Differ — Always Verify with Your Tax Office or Relevant Agency

Calculations, schedules, and guides on HonsMoney are approximate estimates and may differ from your actual tax or insurance amounts due to individual circumstances, municipal rules, visa status, or law revisions. This site does not provide tax or legal advice. Always verify final figures and deadlines directly with your local Tax Office (税務署 / NTS), Municipal Office (役所), Pension Service (年金事務所 / NPS), or your employer’s HR/payroll department.

🔗 Related Calculators & Guides