This is an English translation of our Japanese page. The Japanese version and official sources are authoritative.

Tax Return Document Checklist

A checklist to stop you discovering a missing document halfway through your filing. Select your situation and everything irrelevant disappears, leaving only what you need. Your ticks are saved automatically in this browser, so you can pick up where you left off. The page also prints cleanly for paper use.

Select everything that applies to you

Turn off "Show all" and pick your situation to keep only the relevant items. Deduction items stay visible for everyone, since they can apply to anyone.

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Tags: Arrivesdocuments that come to you Collectthings you prepare yourself Auto-linkedretrievable via My Number Portal

1. Needed by everyone

Required whatever your situation. Without these you cannot start entering anything.

My Number identificationCollectA My Number Card, or the notification card plus photo ID such as a driving licence. With the card, e-Tax is considerably quicker A bank account in your own name for the refundCollectAn account in a family member's name cannot be used. Most online banks work, with a few exceptions Last year's tax return copyCollectOptional, but close to essential if you carry forward losses or continue depreciation. e-Tax can recall your previous data Your e-Tax user ID and passwordCollectThe number you used last year. It can be reissued, but that takes time — check it well before the filing season, not on the day

2. Salary and pension documents

Documents that arrive from your employer or the pension service. Put them in one place as they come in and you will not have to hunt for them twice.

Withholding slip for employment incomeArrivesFrom your employer in December or January. If you changed jobs during the year you also need the slip from the previous employer. Collect one from every employer if you have more than one Withholding slip for retirement incomeArrivesIf you received a retirement payment that year. Filing is generally unnecessary if you submitted the retirement income declaration, but keep the copy Withholding slip for public pensionsArrivesFrom the Japan Pension Service in mid-January. No filing is required if pension income is ¥4m or less and other income is ¥200,000 or less, but filing can still pay if you have deductions to claim Notices for corporate and private pensionsArrivesFrom pension funds or insurers. These arrive separately from the public pension slip

3. Business, side-job and rental income and expenses

The part you compile yourself. Its accuracy determines the accuracy of the whole return. Aim to finish by early February.

Blue return financial statements, or the statement of income and expensesCollectProduced from your books. The ¥650,000 blue return deduction requires double-entry bookkeeping plus e-Tax filing or electronic book storage Revenue totals (invoices and payment records)CollectWork delivered in December and paid in January belongs to the earlier year under accrual accounting. Counting by payment date will leave items out Receipts and card statements for expensesCollectTotalled by account category. For items apportioned between business and home (rent, phone, utilities), also note the basis for the split Payment records from clientsArrivesSome clients send these, but there is no obligation to issue them to individuals. File from your own books if none arrive; use them to confirm tax already withheld Schedule of depreciable assetsCollectUndepreciated balances carried over, plus equipment over ¥300,000 bought during the year. Include details if you use the small-asset special provision Stocktaking sheet, if you hold inventoryCollectStock as at 31 December, needed to calculate cost of sales Lease agreements and rent receipt recordsCollectAn annual statement from your management company is quickest. Fixed asset tax, repairs and the interest portion of the loan on the building are all deductible

4. Investment and crypto documents

With a withholding-type specific account alone, no filing is needed — but filing can pay if you want to offset losses or carry them forward.

Annual transaction report for your specific accountArrivesAuto-linkedIssued by your broker during January, usually electronically. You need one from every broker you use Transaction records for general accountsCollectYou total the acquisition and sale prices yourself. If the acquisition price is unknown, 5% of the sale price is assumed — a poor outcome, so old records are worth digging out Dividend payment noticesArrivesYou can choose aggregate taxation to claim the dividend credit, or separate filing to offset losses Annual profit and loss report for crypto assetsCollectExported from each exchange. Transfers between exchanges and crypto-to-crypto swaps can also be taxable events, so gather reports from every exchange Details of losses carried forwardCollectLosses on listed shares carry forward for three years, but only if you file every year without a break during that period

5. Deduction certificates

This section drives your refund. Employees do not need to repeat what was handled at the year-end adjustment, but anything you forgot then can be recovered here.

Life insurance premium certificateArrivesAuto-linkedFrom your insurer around October. Up to ¥120,000 across the general, nursing-medical and private pension categories Earthquake insurance premium certificateArrivesOften enclosed with the fire insurance policy. Up to ¥50,000 Proof of social insurance premiums paidArrivesThe national pension certificate (around November) and your national health insurance annual total. Premiums you paid for a child or spouse count towards your own deduction Contribution certificate for iDeCo or small business mutual aidArrivesThe full contribution is deductible. This is the single most commonly forgotten item at the year-end adjustment Medical expense summaryCollectAuto-linkedYou can combine expenses for family members in the same household. My Number Portal retrieves insured treatment automatically, but private treatment, over-the-counter medicine and travel costs must be added by hand. Keep receipts for five years Donation receipts, including Furusato NozeiArrivesNeeded unless you used the one-stop exception. Donation portals issue a single annual certificate covering everything made through them Mortgage credit documents, first year onlyCollectLoan balance certificate, property registration certificate, and a copy of the purchase or construction contract. Only the first year requires a return; later years are handled at the year-end adjustment Names and My Numbers of dependants and spouseCollectIf claiming for a parent living elsewhere, also prepare evidence of financial support such as transfer records Casualty loss documents, if you suffered damage that yearCollectDisaster certificate, the reference number of the theft report, and receipts for restoration costs

6. Filing and payment preparation

The last stretch once the documents are in. Decide the payment method in advance and the final day is far calmer.

e-Tax setupCollectA My Number Card plus a compatible smartphone for reading it, or an IC card reader. The ID-and-password method requires a prior visit to the tax office My Number Portal linkageAuto-linkedPulls in medical expenses, life insurance, Furusato Nozei and securities accounts automatically. Set this up before the filing season opens — the last-minute rush is exactly when it fails Choice of payment methodCollectDirect debit (taken in late April, easier on cash flow), electronic payment, credit card (fees at your expense), convenience store, or the counter Keep a copy after filingCollectThe e-Tax receipt notice in your message box is your proof of filing. Lenders ask for it when assessing loans

No items match the situation you selected. Choose another option or return to "Show all".

When to start collecting. Deduction certificates arrive in October and November; withholding slips and annual securities reports arrive in January. In other words everything is normally in hand by mid-January. Starting then rather than waiting for 16 February also means your refund lands sooner — refund claims can be filed from 1 January.

What My Number Portal linkage does and does not cover

Linking the National Tax Agency's filing site to My Number Portal fills in certificate data automatically. It does not cover everything, though, and knowing the split in advance makes it much easier to judge how much work is left.

Document	Linkage	Notes
Medical expenses (insured treatment)	Retrieved automatically	Private treatment, over-the-counter medicine and travel costs are not included — add them manually
Life insurance premium certificate	Retrieved automatically	Only for policies where the insurer supports linkage
Furusato Nozei donation receipts	Retrieved automatically	Only donations made through a supported portal
Year-end mortgage balance	Retrieved automatically	Supported lenders only. The first year still needs the other documents
Annual securities transaction report	Retrieved automatically	Supported brokers only. General accounts are excluded
Public pension withholding slip	Retrieved automatically	Corporate and private pensions are separate
Salary withholding slip	Depends on the employer	If your employer does not issue electronically, take the paper copy
Business revenue and expenses	Not covered	Compiled from your own books

Set up linkage by the autumn before you file

Linkage requires a My Number Card, a valid electronic certificate, and registration with each institution. Starting once the filing season is underway usually means giving up and typing everything in anyway. Our e-Tax filing guide walks through the steps.

Filing guide for employees / for sole proprietors / corporate tax filing
Filing with e-Tax (screen-by-screen walkthrough and pitfalls)
Tax calendar (what arrives when, and what is due when)
Tax calculators (estimate your refund)

This is a general guide. The documents you need depend on your income and the deductions you claim — check with the National Tax Agency or your local tax office. Your ticks are stored only in your own browser and are never sent to a server.