Year-End Tax Adjustment in Japan: Reading Your Employer’s 年末調整 Request

Employee reviewing year-end tax adjustment papers at home in Japan

Your employer sends a message headed 年末調整 and asks you to fill in several Japanese forms. Start with the company’s deadline and the list of forms assigned to you. Year-end adjustment is the process your employer uses to compare the income tax withheld from your pay during the year with the tax calculated for the year. The forms tell payroll which deductions may apply. You submit them to your employer, not directly to the tax office.

The National Tax Agency (NTA) publishes the current year-end adjustment guidance and forms with completed examples. The exact screens and company deadline vary by employer.

Words you will see in the email or portal

Japanese Reading What it means here
年末調整 ねんまつちょうせい (nenmatsu chōsei) Year-end income tax adjustment by your employer
扶養控除等申告書 ふようこうじょとうしんこくしょ Declaration about dependents and related information
基礎控除申告書 きそこうじょしんこくしょ Basic deduction declaration, often part of a combined form
配偶者控除等申告書 はいぐうしゃこうじょとうしんこくしょ Spouse deduction declaration
保険料控除申告書 ほけんりょうこうじょしんこくしょ Insurance premium deduction declaration
控除証明書 こうじょしょうめいしょ Certificate supporting a deduction
前職の源泉徴収票 ぜんしょくのげんせんちょうしゅうひょう Withholding tax statement from a previous employer
収入見込額 しゅうにゅうみこみがく Estimated income amount
提出期限 ていしゅつきげん Submission deadline set by your employer
一時保存/提出/差戻し いちじほぞん/ていしゅつ/さしもどし Save a draft / submit / returned for correction

Long titles may appear as one combined form. For example, the NTA’s 2026 form list has a combined basic, spouse, special relative and income adjustment declaration. Follow the title and tax year shown in your employer’s instructions.

What to do, in order

  1. Open the employer’s notice. Note the tax year (for example, 令和8年分 means the 2026 tax year), internal deadline, portal link and any paper documents requested. Your company may set a deadline before the end of the calendar year.
  2. Check your personal details and assigned declarations. Confirm your name, address and family information. Answer the questions on dependents and spouse truthfully, even when you have no dependents; do not assume an assigned declaration can be ignored because a deduction does not apply.
  3. Gather supporting documents that apply to you. If claiming an eligible insurance deduction, check whether the insurer’s 控除証明書 is required. If you changed employers during the year, ask payroll whether it needs the prior employer’s 源泉徴収票. Other deductions, including a housing loan deduction, can require different documents or a separate filing.
  4. Review amounts and submit. A button marked 一時保存 only saves progress. Look for 提出 or 申請 to finish, then check for a completion message or status. If your submission is 差戻し, open the correction request and submit again before the company’s deadline.

For a paper form, the NTA’s official examples help you identify each box. For an employer portal, its own help text controls the screen flow. The NTA also explains changes affecting the 2026 year-end adjustment, so do not reuse last year’s form or income thresholds without checking the current year.

Short Japanese messages to payroll

  • 前職の源泉徴収票はいつまでに提出すればよいですか。
    Zen-shoku no gensen chōshūhyō wa itsu made ni teishutsu sureba yoi desu ka.
    By when should I submit my previous employer’s withholding tax statement?
  • 控除証明書は原本が必要ですか。
    Kōjo shōmeisho wa genpon ga hitsuyō desu ka.
    Do you need the original deduction certificate?
  • 差戻しになりました。どこを修正すればよいですか。
    Sashimodoshi ni narimashita. Doko o shūsei sureba yoi desu ka.
    My submission was returned. What should I correct?

What year-end adjustment does not settle automatically

Some income, deductions or circumstances require an individual tax return (確定申告). If you worked at more than one employer, have income outside your salary, or are claiming a deduction your employer cannot handle, check the NTA guidance or ask a qualified tax professional about your own case. A year-end adjustment also differs from the 源泉徴収票 you receive afterward: that document reports the results and is useful when checking the year’s pay and tax.

Keep a copy of the submission confirmation and any documents your employer asks you to retain. When in doubt, ask payroll which tax year, form and deadline apply to your company.

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