2026 Resident Tax Return (City and Prefectural) Filing 住民税（じゅうみんぜい）の申告（しんこく）

FY 2026 Resident Tax Return Filing and National Health Insurance Premiums /　住民税（じゅうみんぜい）の申告（しんこく）と　国民 健康 保険（こくみん けんこう ほけん）

Filing a Resident Tax Return (City and Prefectural) is related to various matters, including National Health Insurance premiums.

 

National Health Insurance premiums are calculated based on total income from the previous year.

 

To determine those National Health Insurance premiums, income for the previous year must be filed with the local government office each year.

 

Even if you have just arrived in Japan or did not work in the previous year, you still need to file a declaration of no income to determine the correct National Health Insurance premium.

 

Those who had no (low) income in the previous year

If your National Health Insurance premium has not been calculated correctly, it is possible that you did not file a Resident Tax Return or a Final Tax Return.

Please confirm your situation.

 

Check the flowchart below to find out if you need to file a Resident Tax Return.

 

 

Do you need to file a Resident Tax Return？　あなたは住民税（じゅうみんぜい）の申告（しんこく）が必要（ひつよう）？

Flowchart / フローチャート

言葉（ことば）の　説明（せつめい）

How to file a declaration / 申告（しんこく）の 説明（せつめい）

Multilingual site is available below.
下（した）の 多言語（たげんご）サイトを みてください。

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Applying for a dependent deduction for relatives living overseas　/ 外国(がいこく)に 住（す）んでいる家族（かぞく）などの　扶養控除（ふようこうじょ）

If you are sending money to help your family member living overseas

There are requirements to qualify for the dependent deduction.
※You must file the requirements.

*The eligibility requirements (such as the age of the recipient, amount of money sent, etc.) have changed since 2023.

Click on the link below. The National Tax Agency provides detailed information
in 7 languages. (Japanese/ English /Chinese /Portuguese /Spanish /Vietnamese /Filipino)

• For those who are eligible for dependent deductions for non-resident relatives(The National Tax Agency /国税庁)（外部リンク）

• For those who are eligible for dependent deductions for non-resident relatives（The National Tax Agency /国税庁）（外部リンク）