What the adjustment does, in outline
Income tax is withheld from your salary each month as an estimate. Near the end of the year, your employer recalculates it using what you report on the year-end forms, such as dependants you support and certain insurance premiums you paid.
The result is usually reflected in a later payslip as a refund or an extra deduction. You then receive a withholding tax slip summarising the year.
| Japanese | Romaji | Meaning |
|---|---|---|
| 年末調整 | nenmatsu chōsei | Year-end tax adjustment |
| 源泉徴収 | gensen chōshū | Tax withheld from pay |
| 源泉徴収票 | gensen chōshūhyō | Withholding tax slip |
| 控除 | kōjo | Deduction |
| 還付 | kanpu | Refund |
The forms by name
The exact set of forms depends on your employer and your situation, and some companies use an online system instead of paper. The titles below are the ones you are most likely to see.
Read the title before anything else. It tells you what kind of information the form is asking for.
| Japanese | Romaji | Meaning |
|---|---|---|
| 扶養控除等申告書 | fuyō kōjo-tō shinkokusho | Declaration for dependants |
| 基礎控除申告書 | kiso kōjo shinkokusho | Declaration for the basic deduction |
| 配偶者控除等申告書 | haigūsha kōjo-tō shinkokusho | Declaration relating to a spouse |
| 保険料控除申告書 | hokenryō kōjo shinkokusho | Declaration for insurance premiums |
| 提出期限 | teishutsu kigen | Submission deadline |
Words for family and dependants
Most questions on the forms are about who you support. The vocabulary is precise, and the difference between living together and living separately, or living in Japan and abroad, can change what is required.
If your family lives abroad, expect to be asked for documents such as proof of the relationship and records of money sent. HR will tell you what they need.
| Japanese | Romaji | Meaning |
|---|---|---|
| 扶養家族 | fuyō kazoku | Dependants |
| 配偶者 | haigūsha | Spouse |
| 同居 | dōkyo | Living together |
| 別居 | bekkyo | Living separately |
| 国外居住 | kokugai kyojū | Living outside Japan |
| 親族関係書類 | shinzoku kankei shorui | Documents proving a family relationship |
| 送金関係書類 | sōkin kankei shorui | Documents showing money sent |
Insurance certificates
If you pay certain insurance premiums privately, the insurer usually sends you a certificate in the autumn. These certificates are attached to the insurance form, so keep any envelope from an insurer that arrives around that time.
| Japanese | Romaji | Meaning |
|---|---|---|
| 生命保険料控除証明書 | seimei hokenryō kōjo shōmeisho | Life insurance premium certificate |
| 地震保険 | jishin hoken | Earthquake insurance |
| 社会保険料 | shakai hokenryō | Social insurance premiums |
| 国民年金 | kokumin nenkin | National pension |
| 証明書を添付してください。 | Shōmeisho o tenpu shite kudasai. | Please attach the certificate. |
Asking HR the right questions
HR and payroll staff handle these forms every year and expect questions. Point at the specific field and ask one thing at a time, and bring any certificates you are unsure about.
Admitting you do not understand a field is better than leaving it blank or guessing, because errors can mean corrections later.
| Japanese | Romaji | Meaning |
|---|---|---|
| この欄には何を書けばいいですか。 | Kono ran ni wa nani o kakeba ii desu ka. | What should I write in this field? |
| 家族が海外に住んでいるのですが、書く必要がありますか。 | Kazoku ga kaigai ni sunde iru no desu ga, kaku hitsuyō ga arimasu ka. | My family lives abroad. Do I need to include them? |
| 締め切りはいつですか。 | Shimekiri wa itsu desu ka. | When is the deadline? |
| 証明書をなくしてしまいました。 | Shōmeisho o nakushite shimaimashita. | I have lost the certificate. |
| 書き間違えたので、新しい用紙をもらえますか。 | Kakimachigaeta node, atarashii yōshi o moraemasu ka. | I made a mistake. Could I have a new form? |
When the adjustment is not the end
Some people cannot complete everything through their employer, for example if they have more than one income source or changed jobs late in the year. In those cases a tax return may be needed.
The table shows who to ask in common situations. It is a starting point rather than a rule.
| Japanese | Romaji | Meaning |
|---|---|---|
| 確定申告 | kakutei shinkoku | Tax return |
| 税務署 | zeimusho | Tax office |
| 前の会社の源泉徴収票が必要です。 | Mae no kaisha no gensen chōshūhyō ga hitsuyō desu. | The withholding slip from your previous company is needed. |
| Situation | A sensible first contact |
|---|---|
| A field on the form is unclear | Your employer's HR or payroll staff |
| You changed jobs during the year | Your new employer's HR, with papers from the old job |
| You have income from more than one place | HR first, then the tax office |
| You are unsure whether you need to file a return | The tax office or a tax professional |
Turning the vocabulary into conversation
Reading the forms is one skill; asking about them out loud is another. The words are long and unfamiliar, so saying them a few times before you visit HR makes the conversation far less stressful.
Unihongo's vocabulary games and flashcards built from your sessions help keep terms like kōjo and fuyō available, and a short conversation with your AI Sensei playing an HR clerk turns them into questions you can actually ask.
- Read each form title and underline the words you do not know.
- Group your questions by form before you go to HR.
- Keep insurance certificates and last year's slip together.
- Write down the answers HR gives you for next year.