Americans in Japan: Your US Tax Return Checklist 🇯🇵

What documents do US taxpayers in Japan need to file? You’ll need your Gensen Choshuhyo (源泉徴収票), Japanese tax return (確定申告書) if filed, proof of taxes paid to National Tax Agency, travel records showing time in each country, and foreign account information if balances exceeded $10,000 USD at any time during the tax year.

Key facts for US taxpayers in Japan:

Both countries tax worldwide income; the US-Japan tax treaty prevents double taxation but doesn’t eliminate filing requirements
June 15 automatic filing extension applies if you live outside the US on the regular April deadline
Japanese tax year aligns with the US calendar year (January 1 – December 31)
FBAR required if total foreign accounts (including Japanese bank accounts, Japan Post accounts, securities accounts) exceeded $10,000 USD at any point during the tax year
Japanese retirement accounts (厚生年金, 企業年金, iDeCo, NISA) have special treaty treatment considerations
Japanese social insurance contributions do NOT qualify for US tax credits
Foreign Tax Credit often provides better results due to Japanese tax rates, though this requires analysis of each individual specific situation

📋 Filing Status & Household Information

Your filing status affects tax rates, deductions, credits, and multiple downstream decisions.

What you need:

Full legal names (must match Social Security cards exactly)
SSN or ITIN for you, your spouse, and dependents
Dates of birth
Filing status (Single, Married Filing Jointly, Married Filing Separately, Head of Household)
Dependent relationship details

✈️ Travel Calendar & Addresses

Critical for reporting requirements and for determining eligibility for provisions such as the Foreign Earned Income Exclusion.

What you need:

Dates of entry to and exit from the US and Japan
Workdays vs non-workdays (if tracking physical presence)
All addresses during the tax year, with move-in and move-out dates

More information on maintaining a Travel Calendar

💼 Employment & Income Information

For Employees:

源泉徴収票 Gensen Choshuhyo (Withholding Tax Certificate) (Japanese equivalent of US W-2)
Payslips from January to December showing cumulative totals
Bonus, commission, or supplemental compensation statements (if any)
Housing allowance or other benefits documentation

For Self-Employed / Freelancers (個人事業主):

確定申告書 (Final Tax Return – Kakutei Shinkoku)
青色申告決算書 (Blue Form Financial Statement) or 収支内訳書 (White Form Income Statement)
Records of gross income and expenses
Home office details (if applicable)
Consumption tax records (消費税) if registered

Note for Self-Employed Individuals:
If you’re self-employed, you may need a Certificate of Coverage from the Ministry of Health, Labour and Welfare to avoid paying US self-employment tax in addition to Japanese social insurance contributions. This certificate proves you pay social security and Medicare taxes to Japan, making your self-employment income exempt from self-employment tax in the US under the US-Japan totalization agreement. You can obtain it from:

Ministry of Health, Labour and Welfare
For more information, visit the Social Security Administration’s international programs page.

Other Income:

Interest and dividend statements (Japanese and US sources)
Rental income and expenses
Pension income (年金)
National Pension (国民年金) or Employee’s Pension (厚生年金) distributions
iDeCo distributions
NISA account statements
Capital gains or losses
Cryptocurrency transactions

Common mistake: Non-US income is still generally reportable on a US return. NISA growth is taxable to the IRS even though it’s tax-free in Japan.

🌍 Foreign Taxes Paid

Required to evaluate and calculate the Foreign Tax Credit.

What you need:

確定申告書 (Final Tax Return – Kakutei Shinkoku) (if filed)
源泉徴収票 Gensen Choshuhyo (Withholding Tax Certificate)
納税証明書 (Tax Payment Certificate) from National Tax Agency or local tax office
Resident tax (住民税) payment records
Bank statements showing tax payments
Records of quarterly estimated payments (予定納税) if self-employed

Important decision: Foreign Tax Credit, Foreign Earned Income Exclusion, or a combination. For most Japan residents, Foreign Tax Credit provides better results due to Japanese tax rates, though this requires analysis of each individual specific situation.

Timing note: You can claim taxes paid or accrued. This choice affects which year’s Japanese taxes offset which year’s US taxes.

💰 Deductions & Credits

Common deductions:

Foreign housing costs (rent, utilities, insurance)
Student loan interest (US loans only)
Retirement contributions (401k, IRA – Japanese pension contributions may have treaty benefits)
Charitable contributions to US-qualified organizations (Japanese charities generally don’t qualify)

Common credits:

Child Tax Credit / Credit for Other Dependents
Foreign Tax Credit (Japanese national income tax and resident tax)
Education credits (if applicable for US institutions)

What you need:

Receipts and supporting documentation
Rental agreements and housing expense records
Social insurance contribution records (社会保険料)
iDeCo contribution statements
Charitable donation receipts (verify US qualification)

🏦 Foreign Bank & Financial Accounts (FBAR)

An FBAR is required if the aggregate value of all foreign accounts exceeded $10,000 USD at any time during the year.

What you need for each account:

Account number
Financial institution name and address
Account type (普通預金 savings, 当座預金 checking, 証券口座 securities, iDeCo, NISA)
Maximum value during the year in JPY (converted to USD using Treasury rates)

Notes:

Joint accounts and signature authority still count
Japan Post Bank (ゆうちょ銀行) accounts must be reported
Securities accounts, iDeCo, and NISA accounts must be reported
Japanese pension accounts (厚生年金, 企業年金) may need to be reported depending on account structure
Business accounts where you have signing authority must be reported

More information on FBAR requirements

📊 Foreign Financial Assets (Form 8938)

Separate from FBAR, with higher thresholds and overlapping but distinct rules.

What you need:

Bank and investment account details (similar to FBAR)
Foreign stock or securities held outside accounts
Japanese pension account statements (厚生年金, 企業年金, iDeCo)
NISA account statements
Foreign partnership interests
Foreign-issued life insurance or annuities (生命保険)

More information on Form 8938 requirements

🏠 Foreign Rental Real Estate

What you need:

Purchase date and price (in JPY and USD)
Current fair market value
Rental income and expenses (if applicable)
Sale details (if sold): proceeds, adjusted cost base, capital gain calculation
Mortgage and financing information
Property registration documents (登記簿謄本)
Fixed asset tax (固定資産税) records

Reminder: US depreciation and capital gains rules differ from Japanese rules.

🇯🇵 Japanese Retirement Accounts & Pensions (Special Treatment)

Japanese pensions have unique US tax treatment:

What you need:

Annual social insurance contribution statements (社会保険料控除証明書)
Employee’s Pension (厚生年金) contribution records
National Pension (国民年金) contribution records
iDeCo account statements and balances (December 31)
Corporate pension (企業年金) statements
Pension distribution statements (年金支払通知書) (if receiving payments)

Key points:

Japanese pension contributions may have treaty benefits for deductibility
Employee contributions to Employee’s Pension are generally not deductible on US return without treaty provisions
iDeCo contributions may be deductible under treaty provisions
Employer contributions are generally not taxable income in the US
Japanese state pension is taxable on both US and Japanese returns
NISA receives NO US tax benefits and is taxed annually by the IRS on interest, dividends, and capital gains

👶 Dependents & Education

For each dependent:

SSN or ITIN
Months lived with you
Childcare provider details (name, address, Japanese tax ID if available)
Education expense records (Form 1098-T from US institutions)
International school tuition records
Child allowance (児童手当) information (Japanese benefit is not taxable in the US)

Note: Japanese university or international school tuition does NOT qualify for US education credits in most cases.

🏥 Health Insurance

What you need:

Proof of Japanese health insurance coverage (国民健康保険 National Health Insurance or 健康保険 Employee Health Insurance)
Private health insurance details (if applicable)
Premium amounts paid

💳 Other Important Items

Prior year US tax return
IRS notices or correspondence
Estimated tax payments made to IRS
US state tax information (if you maintained state residency)
Social insurance statements (社会保険料控除証明書)
My Number (マイナンバー – Individual Number)
Record of any tax treaty elections made in prior years
iDeCo and NISA account statements

We have unlimited practice rights

✅ Ready to File?

Organizing these items upfront saves time and reduces the risk of missed reporting or penalties, even in years with little or no tax due. The US-Japan tax relationship involves complex treaty provisions that require professional expertise.

Let’s get started!

🔎 Quick Reference

Japan Tax Year: January 1 – December 31
Japanese Tax Filing Deadline: February 16 – March 15 (for final tax return)
US Tax Year: January 1 – December 31
US Filing Deadline: June 15 (automatic extension for taxpayers abroad)
Extended US Deadline: October 15 (with extension)
FBAR Deadline: April 15 (automatic extension to October 15)
USD/JPY conversion: Use Treasury Department rates or year-end rates consistently

Documents specific to Japan:

源泉徴収票 Gensen Choshuhyo (Withholding Tax Certificate)
確定申告書 (Final Tax Return – Kakutei Shinkoku)
納税証明書 (Tax Payment Certificate)
青色申告決算書 (Blue Form Financial Statement)
収支内訳書 (White Form Income Statement)
社会保険料控除証明書 (Social Insurance Premium Payment Certificate)
年金支払通知書 (Pension Payment Notice)
登記簿謄本 (Property Registration Document)

⚠️ Every individual income tax situation is unique and may involve nuances that are not obvious from general guidance. You should review your specific facts with a qualified tax professional before making filing decisions or taking action based on this information.

Americans in Japan: Your US Tax Return Checklist 🇯🇵