Detailed instructions on how to write a tax deduction paper in Japan for beginners

Living and working in Japan means you need to understand and comply with a number of tax regulations, including a document called a tax rebate. This is a very important form that helps you deduct personal income tax, especially if you have dependents, or are in special exemption categories (widows, disabled people, etc.). So how to fill out a tax deduction form in Japan? Let T-Connect guide you in detail in this article!

What is a tax deduction certificate in Japan?

Tax reduction certificate in Japan (Japanese: 給与所得者の扶養控除等（異動）申告書 – Kyūyo shotokusha no fuyō kōjo-tō (idō) shinkokusho) is a mandatory form that employees in Japan need to fill out and submit to the company, to declare information about dependents and family status in order to:

• Determine the amount of personal income tax (所得税) you must pay each month
• Help you get tax deductions according to your rights (for example: having a spouse, young children, elderly parents...)
• Is the basis for the company to perform year-end tax settlement (年末調整)

Cases that will be exempted from tax in Japan include:

• Student working: have an estimated taxable income of 750.000 yen/year or less
• Have dependents:You will get a tax break if you raise:
  • Children under 16 years old
  • Children from 16 to under 23 years old: additional deduction called "additional deduction"
  • Spouse has no income or income below 1.03 million yen/year
  • biological parents, grandparents over 60 years old living together or you send regular allowance (including in Vietnam)
• Belonging to special exemptions: widows, disabled people…
• Pay insurance and social fees: health insurance, retirement insurance, life insurance, accident insurance, unemployment insurance.

Tax rebate certificates in Japan are extremely important, because if you do not submit them, the tax authorities will:

• Assume you have no dependents.
• Tax deductions at higher rates than usual
• You will lose a significant amount of money every month.

When and where to submit tax rebate papers

When to submit tax rebate papers in Japan

Filing a tax reduction form is not a one-time thing, but will need to be filed periodically or when there are changes, specifically:

• When I first started working at the company: Regardless of whether you are a full-time, part-time or arubaito employee, you must submit this form as soon as you sign your contract or during your first days of employment. This will help the company know if you have dependents, so that it can accurately calculate the tax withheld each month.
• End of year, around November ~ December every year: This is the time when the company compiles to make the year-end tax settlement. You need to check and update the information: are there any changes to dependents, are you still eligible for deductions, etc.
• When there is a change in the familyFor example, marriage, childbirth, divorce, dependents lose their deduction rights... At that time, you need to resubmit a new form to update the company's information in a timely manner.

Where to submit tax rebate form in Japan

To submit a tax reduction certificate in Japan, you do not need to send it directly to the tax office, but only submit it to the company you are working for:

• Specifically, the General Affairs Department (総務) or Human Resources (人事)
• They will compile and send the information to the tax office (税務署) according to the correct procedure.

You should note that:

• Only submit one tax deduction at your main source of income (where your salary is higher) if you work in multiple places.
• Do not pay to 2 companies at the same time → may be taxed incorrectly or have to pay back

Documents needed to prepare when applying for tax reduction in Japan

Documents required to apply for tax reduction in Japan, especially when you fill out and submit the annual tax reduction form or when there is a change related to dependents, include:

• Tax deduction paper: The main form is provided by the company or downloaded from the Tax Department website. Download at here.
• Thẻ My Number
• In case of dependents, preparation is required. dependents profile: documents proving family relationship, money transfer documents
• In special cases, it is necessary to proof documents
• In case of social insurance contributions, a certificate of payment is required. national insurance, national pensioner...

Detailed instructions on how to fill out a tax deduction form in Japan 

How to fill out a tax rebate form in Japan may seem complicated because it's all in Japanese, but if you understand each section, you'll find it quite simple. Below are detailed instructions for each of the 5 parts of how to fill out a tax rebate form in Japan, in order from top to bottom of the form:

Part 1 – Basic information declaration

This is a general information section that identifies who you are and what year this document is for:

• Years: Applicable year (eg: 令和7年 = year 2025)
• Name: Your name (katakana or capital letters)
• personal number: My Number (12 digits)
• Office name: Name of the company you are working for
• 勤務先所在地: Company address
• Submission date: Date of submission (using Japanese or solar calendar)

Part A – Spouse is the subject of deduction (配偶者控除)

If you are married, and your spouse has a low income (less than 1.03 million yen/year) or is not working, please fill in this section:

• 氏名（しめい）: Full name of wife/husband
• 続柄（ぞくがら:Relationship with you, write “妻” (wife) or “夫” (husband)
• Date of birth (Seinengappi): Date of birth
• 所得の見積額（しょとくのみつもくがく）: Expected income for the year
• 同居 or 別居（どうきょ／べっきょ）: Living together / living apart
• 障害者（しょうがいしゃ）: Disabled people → check if correct

In case your spouse is in Vietnam, you can still declare if you transfer support money and have full proof documents.

Part B – Other dependents (扶養親族控除)

If you have dependents who are:

• Children (in Japan or in Vietnam)
• Your biological parents/grandparents that you send money to support
• Other qualifying relative (dependent, no income)

then you are eligible to fill in this box:

• Name: Name of dependent
• Date of Birth: Date of birth
• 続柄（ぞくがら）: Relationship with you (eg: 子＝child, 父＝father, 母＝mother)
• 所得の見積額: Estimated income of dependents
• 老人扶養親族（ろうじんふようしんぞく）: Dependent elderly (≥70 years old) -> check if true
• 特定扶養親族（とくていふよう）: Children from 16-22 years old -> tick if correct
• handicapped: Disabled people → check if correct

Part C – Special cases with additional deductions

This section should be filled in if you are one of the following:

• Widow/widower who has not remarried
• People with disabilities
• Single parent with young children who is not married

How to fill:

• Check the corresponding box according to your personal situation.
  • 寡婦（かふ）: Widow
  • 寡夫（かふ）: Widowed
  • Single parent: Single parent
  • Disability deduction: Tax reduction for people with disabilities
• Add the names of dependents if any.

Note: Only check if you belong to one of the above groups + have proof of documents

Part D – Non-living dependents

You fill out this section when you have:

• Dependents who do not live with you
• Usually relatives in Vietnam, for example: parents, children

Instructions for filling out:

• Name: Name of dependent
• relationship: Relationship
• Date of Birth: Date of birth
• Address: Residential address (can write “Vietnam”)
• 送金の有無（そうきん）: Do you want to send money → check “あり (yes)”

Note: Must have birth certificate, money transfer paper, notarized translation

Part E – For companies (勤務先記入欄)

This section is filled in by the company you are working for, you do not need to write anything here. The company will use this section to complete administrative information and send it to the tax authorities.

Some notes when filling out tax reduction form

When filling out the tax deduction form in Japan, you need to be especially careful because even the smallest mistake can result in incorrect tax deductions, loss of benefits, or having to redo the paperwork. Here are some important tips to help you avoid mistakes:

• Enter the correct My Number (個人番号): This is an important item, if you write it wrong, your paper will be returned.
• Do not claim duplicate dependents with spouse: If both declare the same person, the deduction will be denied.
• Only declare at the company with main income: If you work in many places, only declare the place with the higher salary.
• Dependents in Vietnam need complete documents including: birth certificate/household registration notarized translation and money transfer documents
• Dependents must be low income: If your dependent's income exceeds the limit, you will not be eligible for an exemption.
• Do not misspell people's names.: should be written in capital letters or katakana to avoid confusion
• Sign by hand, no accents: signature must be clear, do not use pencil or colored pen
• Submit on time to the company: usually at the end of the year (November ~ December), or when you first start working

Understanding and filling out the tax deduction form in Japan correctly will not only help you deduct your personal income tax appropriately, but also avoid losing benefits or being charged back at the end of the year. Hopefully, the detailed instructions on how to fill out a tax deduction form in Japan in this article have helped you feel more secure when doing procedures at the company. If you are still wondering about your personal situation, do not hesitate to ask the HR department or ask someone with experience for support!