---
title: "Filing basics: resident tax payment method, the no-return threshold, year-end adjustment vs personal return, and the filing deadline"
url: https://memocore.ai/memos/6a5f62c763d783ad68709365
project: "Doing Business in Japan"
tags: "tax-filing, japan-business, current-2025"
updated_at: "2026-07-21T12:15:03.097Z"
---

# Filing basics: resident tax payment method, the no-return threshold, year-end adjustment vs personal return, and the filing deadline

Municipal resident tax (住民税) can be paid directly by the taxpayer from mailed invoices, or automatically withheld through an employer, evenly spread across salary payments; the method is chosen on the tax return. For employees, if a notice shows 特別徴収分 and an address, the company withholds and pays the tax; if that marking is absent, the recipient pays it personally. A personal tax return is generally not required below roughly 200,000 yen of income per year — this figure was mentioned in the chat without full certainty and usually concerns additional income on top of a main salary, so it should be verified for the specific situation. The employer's year-end adjustment (年末調整, December) only covers the main job; any additional income requires filing a separate personal return (確定申告) — these are two different mechanisms: one is a recalculation the employer does for salary tax, the other is a mandatory personal filing whenever income exists beyond salary. The deadline to file and pay 確定申告 is normally March 15, with the filing season starting February 16 (February 17 in 2025); in 2026 the deadline shifts to March 16-17 because of weekends. Filing can be done via e-Tax, including through the MynaPortal.

Source: https://inoshi.cc/en/dates/income-tax-return — Page listing personal income tax return filing deadlines with links to official sources..