Notice how we’ve been working backwards? This is because we need to do find out all of the little details first, and then fill out the main page (Page 1). Although the form itself looks quite detailed, Step 3 is quite short. Most of the boxes here remain blank.
Step 3 shows you how to fill out Tax Declaration Form Page 2. To download a blank English version of this Japanese tax document in pdf format, please go to our Tax Forms page >>>here< <<.
To download the complete (with numbers written in) Japanese tax form used in this example , please right click and save the image below.
Click Image To Enlarge -Or- Right Click & Save As
1. Name & Address
Click Image To Enlarge
Name: Smith, John (スミス ジョン）
Address: 702 Green Mansion, 5-14-3 Azabu, Minato-Ku, Tokyo
Put your Name and Address here. English is fine. If you like, you can write the KATAKANA pronunciation of your name above your English spelling, but this is not necessary. Also, put write your name in the order that it appears on your bank card/bank account. Generally, your family name first, followed by your given name.
2. Details Of Income (Withholding Tax)
Click Image To Enlarge
Row 1:
Income Type: Kyuyo
Name Of Company/Employer: Company A
Income: 3,857,588yen
Withholding Tax: 163,024yen
Row 2:
Income Type: Kyuyo
Name Of Company/Employer: Company B
Income: 438,948yen
Withholding Tax: 3,120yen
Total Withholding Tax: 166,144yen
This is where you fill out the details of your Employment Income (Withholding Tax). This is the salary/wages which you have been paid by your employer and have had withholding tax deducted already. As mentioned at the start of this guide, around January every year, your employer will give you a slip called “gen-sen-cho-shu-hyo” (げんせんちょうしゅうひょう、源泉徴収票） which states your total income for the previous year and tax withheld.
Under Income Type, put “Kyuyo”, which means Employment Income” (In Japanese “kyuuyo”, “きゅうよ”、”給与”）, then the Name Of The Employer, the total Income you received, and the amount of Withholding Tax you have paid.
If you have worked for more than one employer, then fill out respective information for each employer in the spaces provided. Then, add up the total withholding tax amounts, and enter this figure in Total Withholding Tax box. This is the tax which you have already paid to the government, and which we are trying to get back!!! In our example, the total withholding tax paid by two companies is 166,144yen.
3. Details Of Family Employees
Click Image To Enlarge
Unless you have family employees, leave this blank. In Japan, it’s not uncommon to have a family member assist you in part of your business and therefore receive payment for their services. If you would like to find out more details about this, send us a message via our Comments Page, and if there are enough requests, then we’ll include it.
4. Special Exceptions, Dividends, Misc., etc.
Click Image To Enlarge
Leave this blank. Again, if you would like to find out more details about capital gains taxes, dividends, etc., send us a message via our Comments Page, and if there are enough requests, then we’ll include it.
5. Deductions From Income Part 1
Click Image To Enlarge
Generally, a lot of this is blank. Medical Expenses are only if your medical expenses for the year have exceeded 100,000yen. Social Insurance premiums go in the relevant section if you have paid. And that’s about it. Leave the rest blank. NOTE: In the 2008 forms, the bottom right box, “Amount To RedCross, Saidou Group” is not included. It is only in the forms up to 2007.
6. Deductions From Income Part 2
Click Image To Enlarge
Spouse Name: Smith, Tomomi
D.O.B.: 56.11.05 (yy.mm.dd). Showa 56 = 1981
Spouse Deduction: Tick check box.
Dependent Name: Smith, Hiro
Relationship: Child
D.O.B.: Heisei 12.07.24 (Heisei 12 = 2000)
Amount: 38 (Units are 10,000yen)
Total Dependent: 38 (Units are in 10,000yen)
If you have a spouse who’s income is below 380,000yen for the year, then you can claim a 380,000yen deduction. So here, just put his/her name, date of birth (using the Japanese Calendar), and tick “Spouse Deduction”.
For dependents with an income under 380,000yen for the year, write their name, relationship, date of birth, and the amount of deduction. In this case, our 8year old Hiro gets a 380,000yen deduction. This section uses the Japanese “man yen” units, which equals 10,000yen. So, just write 38 in this box. The deduction differs for different age groups:
Under 16: 380,000yen (730,000yen if disabled)
16 to Under 23: 630,000yen (980,000yen if disabled)
70+ (senior citizens): 580,000yen (930,000yen if disabled)
(By the way, notice the interesting options for Widow/Widower?… Life Unknown? Missing? What’s the difference? Eitherway, lets hope none of you have to tick those boxes.)
7. Residential Tax, Business Tax
Click Image To Enlarge
Deduction Of Residential Taxes: Tick check box “Manual Payment”.
Selecting Manual Payment means that your city or ward office will send you a tax bill in the mail rather than automatically having it deducted from your pay check.
Leave the rest of this section blank. NOTE: This section is ever so slightly different in the 2008 form compared to the 2007 form, however either way, leave it blank.
8. Accountant Details
Click Image To Enlarge
Well, if you need to fill this out, you probably aren’t filling out this form yourself anyway! And why are you using this guide if you are using an accountant?!?! In other words, leave this blank 
Step 3 is now complete. Lets move to the final step – Step 4!