Documents and Information You Need to File a Sole Proprietor Tax Return in Japan

“To be prepared is half the victory.” ― Miguel de Cervantes

Hello, my name is Taisei Koshida, a Japanese Certified Public Accountant and Licensed Tax Accountant.

I help foreign business owners in Japan navigate Japanese accounting and tax matters, especially when language barriers make the process difficult.

Preparing your tax return is much easier if you gather all the necessary documents in advance.

This article explains the information and documents that sole proprietors typically need before filing an individual income tax return in Japan.

1. Financial Information

Financial Information

Before preparing your tax return, you should organize your annual sales, business expenses, and net profit.

Although accounting software is not legally required, it makes bookkeeping much easier and may allow you to qualify for additional tax benefits if you meet the requirements for the Blue Return system.

If you would like to learn more about the Blue Return system, please see the following article.

Blue Form (Aoiro Shinkoku) in Japan: Benefits and Deadlines

2. Personal Information

In addition to your financial records, you will need personal information about yourself and, where applicable, your dependents.

(1) Taxpayer Information

Please prepare the following information.

• Family name

• First name

• Date of birth

• Sex

• My Number

• Telephone number

• Home address

• Business address

• Business name (if applicable)

(2) Dependent Information

If you intend to claim family members as dependents, you will generally need the same basic information listed above for each dependent.

For more information, please see:

Can You Claim Your Parents as Dependents in Japan? Tax Deduction Requirements Explained

(3) Documents for Tax Deductions

Depending on the deductions you wish to claim, you may need documents such as:

• National Pension premium certificates

• Life insurance premium certificates

• Earthquake insurance premium certificates

• Other deduction certificates applicable to your circumstances

Some deductions may not require certificates if the amount can be confirmed through official payment records.

(4) Residence Status Documents

Foreign taxpayers may be asked to provide documents confirming their residence status, depending on their individual circumstances and the requirements of the tax office.

3. Need Help Preparing Your Japanese Tax Return?

At Koshida Accounting Firm, we have extensive experience helping foreign business owners with Japanese accounting and tax matters.

Through our network of trusted professionals, we can also assist with visas, company registration, social insurance, legal matters, website development, digital marketing, and business consulting in Japan.

All of our services are provided in English.

If you need assistance preparing your Japanese tax return, please feel free to contact us through our inquiry form.