This is a translation of the Japanese original. The Japanese version and the official materials of the National Tax Agency and other public bodies are authoritative.
In October 2026, fake emails claiming to come from Japan's National Tax Agency (NTA), local tax offices or e-Tax (the NTA's online filing system) keep arriving. Most use subject lines that dangle a document delivery or a tax refund, such as 「【ご案内】税務署より重要書類を発送申し上げました」("Notice: The tax office has sent you important documents") and 「【重要】過年分の還付申告 提出期限に関するお知らせ」("Important: Notice on the deadline for refund claims for past years"). On 16 October the NTA updated its warning page and added new examples[e-Tax, Beware of suspicious emails (in Japanese)].
Most of them try to get you to install a fake "e-Tax app" on an Android phone. The smartphone e-Tax app ended on 4 January 2021 and no longer exists[About the e-Tax app (in Japanese)]. If a message asks you to install an app, it is fake.
How to tell: if any of these five appear, it is fake
| What the fake email contains | What the real NTA / e-Tax does |
|---|---|
| A refund amount (e.g. "expected refund ¥156,000") | Never sends emails stating a refund amount |
| Unpaid tax or late-payment interest amounts, or a warning of seizure | Never sends emails stating arrears amounts, demanding payment or warning of seizure |
| "Install the app", "e-Tax app for Android" | There is no smartphone app. No app is needed to receive a refund |
| An attachment (often a meaningless file of a few dozen bytes) | e-Tax emails never carry attachments |
| A URL or button in the body | As a rule, no URLs (the only exception is the confirmation email sent when you register or change your email address or name) |
Based on the NTA's "Beware of suspicious emails and phone calls" and e-Tax's "Beware of suspicious emails" and "If you received an email such as 'Notice from the tax office'".
The same applies to SMS (text messages). The NTA does not send SMS notices containing URLs, and never uses SMS, email or LINE to demand payment or announce a seizure[NTA, Beware of suspicious emails and phone calls (in Japanese)].
Genuine e-Tax emails come from one sender only, "e-Tax(国税電子申告・納税システム)<[email protected]>", and the subject is either 「税務署からのお知らせ」("Notice from the tax office") or 「国税庁からのお知らせ」("Notice from the National Tax Agency"). But fake emails also use the subject 「税務署からのお知らせ」 and disguise the display name as "e-Tax", so you cannot tell them apart by the subject and sender name alone. If you have registered a name, genuine emails address you by the name you registered. Greetings such as 「納税者様」("Dear taxpayer") or 「担当者様」("Dear person in charge") are a mark of fakes.
When in doubt, do not click the link in the email. Log in to e-Tax yourself and open the Message Box. Genuine notices are kept there. Viewing them requires authentication with your My Number Card or similar.
Subject lines seen in September–October 2026
Below, subject lines cited as examples by the NTA and the Council of Anti-Phishing Japan are listed separately from reports sent to a private scam-information site. Subject lines change constantly, so do not assume an email is genuine just because its subject is not listed here.
Subject lines cited by the NTA and the Council of Anti-Phishing Japan
| Subject line | Content | Listed by |
|---|---|---|
| 【 重 要 】 還付金の受取手続きのご案内 ("Important: How to receive your refund") | Shows a refund amount and leads to a fake site via "Install the app" | NTA (added 16 October) |
| 控除適用のご案内/税額控除に関する通知/還付に関するお知らせ/税務署からのご連絡/住宅借入金等特別控除に関するお知らせ ("Notice of deduction applied" / "Notice on tax credits" / "Notice about your refund" / "Message from the tax office" / "Notice on the housing loan credit") | Gets you to install a malicious Android app | Council of Anti-Phishing Japan (30 September) |
| 【ご確認ください】還付金申請・通知書について/【至急】還付金手続きに関する大切なご案内/【重要なお知らせ】還付金のご案内および口座情報確認について ("Please check: refund application and notice" / "Urgent: important guidance on refund procedures" / "Important: refund guidance and bank account confirmation") | ||
| 【重要】e-Taxメッセージボックスに新しいお知らせがあります/【e-Tax】税務署からのメッセージボックス通知/【ご案内】税務署からのお知らせをe-Taxでご確認ください ("Important: new notice in your e-Tax Message Box" / "e-Tax: Message Box notification from the tax office" / "Notice: please check the tax office's notice on e-Tax") | ||
| 税務署からのお知らせ【e-Tax個人アカウントの登録確認に関する重要なお知らせ ("Notice from the tax office: important notice on confirming your e-Tax personal account registration") | A fake site imitating the "e-Tax start-of-use notification" form collects personal and card details | NTA (added February 2026) |
| 【重要】未納税金のお知らせ - e-Tax ("Important: notice of unpaid tax - e-Tax") | Includes images of the "Eta-kun" mascot and the logo | NTA (added March 2026) |
| 不動産取得資金に関する調査および回答提出の要請 ("Request for investigation and response on funds used to acquire real estate") | Poses as a tax audit | NTA |
The Council says "the above is only a small part; many other subject lines have been confirmed"[Council of Anti-Phishing Japan, 30 Sep 2026 (in Japanese)].
Subject lines reported to a private scam-information site (October)
| Subject line | Received |
|---|---|
| 【重要】過年分の還付申告 提出期限に関するお知らせ ("Important: Notice on the deadline for refund claims for past years") | 3 and 18 October |
| ふるさと納税の還付予定額76,300円のご案内 ("Your expected furusato nozei refund of ¥76,300") | 3 October |
| 医療費控除 過少申告による還付金のご案内/配偶者控除による還付金が確定しました ("Medical expense deduction: refund due to under-claiming" / "Your refund from the spouse deduction has been confirmed") | 3 October |
| 【延滞税】所得税の未納額と延滞税のご案内|国税庁 ("Late-payment interest: your unpaid income tax and interest | NTA") | 4 October |
| 更正請求審査による還付金確定のお知らせ ("Refund confirmed after review of your request for correction") | 9 October |
| e-Tax:提出済み申告書の内容確認に関するご案内(添付書類のご依頼) ("e-Tax: confirming the content of your filed return (request for supporting documents)") | 11 October |
| 【重要】作成途中の申告データがあります ("Important: you have unfinished return data") | 14 October |
| 【ご案内】税務署より重要書類を発送申し上げました ("Notice: The tax office has sent you important documents") | 15 and 16 October |
| 【重要】令和7年分 所得税 所得税の還付についてのご連絡 ("Important: about your income tax refund for 2025") | 15 October |
| 【要確認・期限あり】税務署からの書類発送のご案内 ("Action required, with deadline: documents sent by the tax office") | 16 October |
| 税務署からのお知らせ【確定申告の結果、過納額が生じております】 ("Notice from the tax office: your tax return shows an overpayment") | 19 October |
| 【重要】申告されていない雑所得がある可能性がございます – 至急ご確認ください ("Important: you may have unreported miscellaneous income – please check urgently") | 19 October |
| 【重要】税金の納付遅延により延滞税が発生しております ("Important: late-payment interest has arisen due to delayed tax payment") | 19 October |
| 【重要】還付金の入金が完了しました — お受取内容に相違がないかご確認ください ("Important: your refund has been deposited — please check the details") | 19 October |
| SMS: 「【国税庁】ご連絡申し上げます。ご確認のほどよろしくお願いいたします。」("NTA: We are contacting you. Please check.") plus a shortened URL | 3 October |
From reports posted on Sagi Higai Navi (fraudnavi.com). Not confirmed by the NTA.
The "documents sent by post" type says in the email that "documents were sent via Japan Post" and steers you to log in to a Message Box or install an app. The "past-year refund claim" type writes in the body that "we never ask you to enter or reply with bank or card details" to lower your guard, and then places an app download button.
The deductions they name are the ones many people actually use: furusato nozei (hometown tax donations), the medical expense deduction, the housing loan credit and the spouse deduction. At this time of year, when people start preparing for year-end adjustment and tax returns, it is easy to believe "you have a refund". A genuine refund is simply paid into the account written on your return, after you have filed it yourself (explained below).
「税金控除申請に必要な書類送付について」("About sending documents needed to apply for tax deductions") is not a scam
More and more people are searching for this phrase, but it is an option you choose when applying for a donation on Rakuten Furusato Nozei[Rakuten Furusato Nozei, paper application for the one-stop exception (in Japanese)]. It lets you choose whether the municipality should send you paper documents.
| Option | Who chooses it |
|---|---|
| 不要(電子データを自分で取得) ("Not needed (I will obtain the electronic data myself)") | People who do not need paper, such as those applying for the one-stop exception online with a My Number Card |
| 必要(ワンストップ特例申請書) ("Needed (one-stop exception application form)") | People submitting the one-stop exception on a paper form |
| 必要(確定申告用) ("Needed (for the tax return)") | People using a paper donation receipt for their tax return |
Depending on the municipality, a receipt or application form may be sent whichever option you choose. Note that the one-stop exception becomes void if you file a tax return. The mechanism and the cap are explained in the tax-saving effect of furusato nozei and how to claim it, and how to fix things when it overlaps with a tax return in filing a tax return voids the whole one-stop exception.
How genuine contact from the tax office arrives
- Paper: as a rule, in an envelope printed with the name of the regional taxation bureau or tax office. If something arrives by courier and looks suspicious, check with the tax office's general affairs section.
- Phone: as a rule, to confirm with you the content of a return you have filed. If it seems suspicious, ask for the caller's department, name and phone number, hang up, and contact the tax office's general affairs section or the bureau's taxpayer support coordinator using the number on the NTA website. How to judge such calls, and how penalty taxes differ depending on whether it is an audit or administrative guidance, are covered in a call from the tax office.
- Refunds: paid into an account in your own name written on your return (collection at a Japan Post Bank or post office counter is also possible). Refund claims filed via e-Tax are processed in about three weeks. You can check the progress yourself with e-Tax's "refund processing status"[e-Tax, Check refund processing status (in Japanese)]. You will never be asked to operate an ATM.
- Payment: you choose and pay yourself by account transfer, direct payment, credit card, smartphone app, convenience store or at a counter. The NTA states that "after you submit your return, the tax office does not send payment slips or tax notices"[NTA, National tax payment procedures (in Japanese)].
- Email: email is used in tax audits and the like only if the taxpayer requests it. It is never sent without consent.
What to do if you opened it, entered details or paid
| What you did | What to do right away |
|---|---|
| Only received the email (opened neither link nor attachment) | Delete it. To report it, forward it unopened to the Council of Anti-Phishing Japan ([email protected]). No need to report emails that landed in your spam folder |
| Entered an ID or password | Change it at once, and also change it on any other services where you reuse the same password |
| Entered a credit card number | Call the card company's loss/theft line (number on the back of the card) to suspend and reissue the card |
| Entered online banking details | Contact the bank immediately |
| Installed the app (Android) | Switch to airplane mode (with Wi-Fi off), then delete it from the app list in Settings. Check your passwords for each service and any carrier billing charges[IPA, Security consultation desk newsletter (in Japanese)] |
| Entered your e-Tax PIN | Change the PIN on e-Tax |
| Paid money (e.g. by code payment) | Consult the police (#9110, the police non-emergency consultation line, or your prefectural police cybercrime desk). You can also call the consumer hotline 188 |
Based on the Council of Anti-Phishing Japan's "FAQ" and "Phishing reports", IPA, the National Consumer Affairs Center of Japan and e-Tax's "FAQ".
The National Consumer Affairs Center has received a consultation from a person in their 20s who sent money by code payment after an email said "if you do not pay within 24 hours, your assets will be seized"[National Consumer Affairs Center, 27 May 2026 (in Japanese)]. Real national tax arrears start with a demand letter or similar sent by post. The actual process from arrears to seizure is touched on in national tax arrears of ¥993.5 billion, over half of it consumption tax.
Summary
- In October 2026, most fake emails dangle documents or refunds, such as 「税務署より重要書類を発送」("the tax office has sent important documents") and 「過年分の還付申告 提出期限」("deadline for past-year refund claims")
- The goal is a fake Android "e-Tax app". The smartphone e-Tax app ended on 4 January 2021 and no longer exists
- A refund or arrears amount, an app installation, an attachment, or a URL in the body: if any of these appear, it is fake
- Even with the subject 「税務署からのお知らせ」("Notice from the tax office"), it can be fake. Do not click the link; log in to e-Tax yourself and check the Message Box
- 「税金控除申請に必要な書類送付について」 is an item on the Rakuten Furusato Nozei application screen, not a scam
Sources
- NTA, "Beware of suspicious emails and phone calls" (in Japanese)
- e-Tax, "Beware of suspicious emails posing as e-Tax" (updated 16 October 2026, in Japanese)
- e-Tax, "If you received an email such as 'Notice from the tax office'" (in Japanese)
- e-Tax, "About the e-Tax app" (in Japanese)
- NTA, "National tax payment procedures (G-2)" (in Japanese)
- e-Tax, "Check refund processing status" (in Japanese)
- National Consumer Affairs Center, "The NTA never asks you to pay tax by SMS or email!" (27 May 2026, in Japanese)
- Council of Anti-Phishing Japan, "Phishing emails posing as the NTA and leading to installation of malicious apps" (30 September 2026, in Japanese)
- Council of Anti-Phishing Japan, "FAQ" (in Japanese)
- IPA, Security consultation desk newsletter (in Japanese)
- Sagi Higai Navi, search results for "National Tax Agency" (private reports, in Japanese)
- Rakuten Furusato Nozei, "One-stop exception: how to apply on paper" (in Japanese)
This article is general information based on published materials and received-email reports as of 20 October 2026. If you are unsure whether an email is genuine, check with your nearest tax office, the police or a consumer affairs centre.













