Year-End Adjustment in Japan 2026: What Changes
In December your employer settles the year’s income tax — the year-end adjustment (年末調整). This page gathers what you need for 2026: what changes this year, the forms you fill in, what comes back, who files a tax return instead, and the dates. Each part is a summary of a guide, linked for the detail.
Who this is for
Employees of a company in Japan whose employer runs the year-end adjustment — including people who moved to Japan this year and people leaving before December. If you are a foreign resident, start with Year-End Adjustment in Japan: Forms in English: five questions tell you which forms to hand in and which documents to attach, and each form is explained in English.
What changes in 2026
The 2026 changes take effect on 1 December 2026, and withholding on pay up to 30 November 2026 used the old tables, so all five land in the December adjustment:
- The basic exemption (基礎控除) rises: the basic exemption is ¥1,040,000 for total income up to ¥4,890,000, for 2026 and 2027.
- The floor of the employment income deduction is ¥740,000 for 2026 and 2027.
- The income limit for a spouse or dependent rose to ¥620,000 of income, which is ¥1,360,000 of salary.
- A relative aged 19 to 22 who earns too much to be a dependent now gets the special exemption for specified relatives (特定親族特別控除): the full amount to ¥850,000 of their income, then tapering away by ¥1,230,000.
- The December refund is usually larger than in other years, because eleven months were withheld on the old rules.
What it is worth on three salaries: how the 2026 basic deduction change affects your take-home.
The three forms
Your employer hands them out in the autumn and sets the date to return them. In the National Tax Agency’s English titles:
- Application for (Change in) Exemption for Dependents of Employment Income Earner (扶養控除等申告書) — your spouse and dependents. Relatives abroad need documents concerning relatives and documents concerning remittances: claiming family abroad.
- Application for Basic Exemption, Exemption for Spouse, Special Exemption for Specified Relatives and Income Amount Adjustment Deduction (基礎控除申告書 兼 配偶者控除等申告書 兼 特定親族特別控除申告書 兼 所得金額調整控除申告書) — one sheet for four declarations: what the exemption for spouse is worth.
- Application for Deduction for Insurance Premiums for Employment Income Earner (保険料控除申告書) — life, earthquake and private pension insurance, with the certificates of premiums paid.
What comes back in December
Each month’s withholding is an estimate; the adjustment replaces it with the tax for the year, and the difference is on the December payslip. Why the amount varies, with worked figures: why December pay is different. For your own salary, the take-home calculator shows the December payslip with the adjustment in it.
Who files a tax return instead
The adjustment covers one job’s salary. You file a final tax return (確定申告) between 16 February and 15 March if, among other cases:
- your salary for the year passes ¥20,000,000, which is outside the adjustment;
- you have side income above the ¥200,000 side-income rule, or a second job;
- you claim medical expenses, the first year of the home-loan credit, or furusato nozei beyond the one-stop exception;
- you leave Japan with income still to declare: the final tax return and a tax agent.
Your withholding tax statement shows whether the year was settled: reading the gensen choshuhyo box by box.
The dates
| When | What |
|---|---|
| Autumn, by your employer’s date | Return the three forms. The deadline is set by each employer, often in November. Which forms and attachments apply to you: the five-question check. |
| December payslip (or January) | The adjustment: the refund, or extra tax. |
| By 31 January | You receive your withholding tax statement (源泉徴収票); your employer files it with the tax office by the same date. |
| 16 February to 15 March | The filing season for a final tax return, if you need one. |
Questions people ask
What is the year-end adjustment?
Your employer recalculates your income tax for the whole year with your deductions, and settles the difference in the December payslip (sometimes January). Most employees get some money back; some pay a little more.
Do I need to do anything?
Fill in the forms your employer hands you and return them by the date the employer sets, usually in November. Without them the employer cannot count your spouse, dependents or insurance premiums.
Why is my refund bigger this year?
The 2026 changes take effect on 1 December 2026, and withholding on pay up to 30 November 2026 used the old tables. The year-end adjustment applies the higher basic exemption and the other changes to the whole year at once, so the difference comes back in December.
I arrived this year. Does the year-end adjustment cover me?
Yes, if you are a resident for tax and this is your main job at the end of the year: it covers the salary paid to you as a resident. Pay from a job you left earlier in the year is included if you hand in that employer’s withholding tax statement.
Can I claim my family abroad?
Yes, with documents concerning relatives and documents concerning remittances, translated. A relative aged 30 to 69 counts only if they study abroad, have a disability, or you sent them ¥380,000 or more in the year.
When do I get my withholding tax statement?
By 31 January of the next year, or within a month of leaving a job. Your employer also files it with the tax office by 31 January.
Who has to file a final tax return instead?
Among others, anyone whose salary for the year passes ¥20,000,000, anyone with side income above the ¥200,000 rule, and anyone claiming medical expenses, furusato nozei beyond the one-stop exception or the first year of the home-loan credit. The filing season is 16 February to 15 March.
I am leaving Japan before December. What happens?
Your employer settles the year when it pays your last salary as a resident. A tax return may still be needed, and a tax agent can file it after you leave.
A general explanation, not advice about your situation. Your employer’s payroll team and the tax office decide your case.
Sources
- National Tax Agency — 令和8年度税制改正による所得税の基礎控除の引上げ等について (the 2026 changes and their 1 December 2026 start)
- National Tax Agency — 年末調整のしかた, No.2665 年末調整の対象となる人 and No.1900 給与所得者で確定申告が必要な人
- National Tax Agency — No.7411 「給与所得の源泉徴収票」の提出範囲と提出枚数等 (31 January, to you and to the tax office)
- National Tax Agency — No.2020 確定申告 (16 February to 15 March)