End of year tax adjustment

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The end of year tax adjustment, or nenmatsu chousei (年末調整) is a document that salaried workers can complete at the end of each year. It allows the employer to adjust the amount of tax that was deducted from salary by the actual amount of tax due based on your income over the past year, and entitlement to any deductions.

Employees who:

  1. Earn 20 million yen a year or less.
  2. Do not work for other companies or have other income they need to declare.
  3. Do not need to claim tax deductions that are not claimable via the end of year tax adjustment.

can complete end of year tax adjustment, which removes the requirement to submit a tax return.


For instructions on how to claim a tax deduction for iDeCo contributions, see iDeCo#End of Year Tax Adjustment - Nenmatsu Chousei (年末調整).