JAPAN TAX RETURN / FOR FOREIGN EMPLOYEES & EXPATS
Your Japanese tax return,
handled end to end. In English.

Salary over JPY 20 million, RSUs from an overseas parent, foreign tax credits, mid-year arrival or departure: a licensed Japanese tax accountant (zeirishi) with Big 4 experience prepares and files your return, working with you directly in English.

Led and signed by our representative tax accountant.

Direct in English
no interpreter needed
Equity comp
RSU · ESPP · stock options
Refund claims
including after you leave
Big 4 background
licensed tax accountant

At Esperanza Consulting International Tax & Accounting Office, you work directly with a Japanese tax accountant (zeirishi) in English. We prepare and file Japanese income tax returns for foreign residents.

Most of our clients are foreign nationals living in Japan. You do not need any Japanese: we prepare the Japanese forms, file them, deal with the tax office, and explain each step to you in English. Everyone on our team speaks English and has lived and worked outside Japan for years.

Ask for a quote →
Tell us your situation and we will confirm your filing category and quote in writing. There is no charge for the quote.
Fees from ¥160,000 plus consumption tax, fixed and quoted in writing.View fees ↓
WHO NEEDS TO FILE

Year-end adjustment does not settle everything.

Your employer's nenmatsu chosei (year-end adjustment) closes most people's tax year. It often cannot close yours if any of the following applies. In these cases you usually need, or will want, to file your own income tax return in Japan; we confirm which applies to you. (For the arrival/departure item: a mid-year arrival or departure does not by itself require a return if your Japanese employer runs year-end adjustment and you have no other income.)

Salary over JPY 20 million (gross, before the employment income deduction)

Above this level, year-end adjustment does not apply at all, so your employer cannot settle your tax year. You settle it through your own return, which is also how any over-withheld tax comes back.

Equity compensation from an overseas parent

RSUs, ESPP, and stock options granted by a foreign parent company are generally paid outside Japan with no Japanese withholding, so payroll never settles them.

Salary from two or more payers

Only one employer (the one holding your dependant declaration) can perform your year-end adjustment. Salary from the other payer is settled through your own return, unless that salary plus your non-salary income comes to JPY 200,000 or less. (If you changed jobs during the year, your new employer's year-end adjustment can include your previous employer's salary.)

Non-permanent resident with a remittance

If you are a non-permanent resident and remitted funds to Japan in a year you had foreign-source income, remittance taxation can bring that income into scope.

You arrived in or left Japan mid-year

Departure-year filing, quasi-final returns (due by the day you leave), and appointing a tax agent (nozei kanrinin) and notifying the tax office before you leave, so you can file on the normal timeline after leaving.

You are owed a refund

Foreign tax credits, over-withheld tax on salary from your resident period that your employer did not settle, and tax withheld on retirement payments made after you left Japan (by electing resident-basis taxation) are often recoverable through a refund return. Tax withheld on ordinary salary or bonuses paid after you became a non-resident is generally a final tax and cannot be reclaimed through a return.

FLOW

How it works.

YOU
OUR OFFICE
STEP 1
One e-mail
Your employer, your equity awards, your arrival date, and any overseas accounts.
STEP 1
Filing category and quote, in writing
A, B or C, by return e-mail. No meeting is needed, and there is no charge for the quote.
STEP 2
Send documents
From our English checklist. A PDF or a clear photo is fine.
STEP 2
Document checklist and e-Tax set-up
The checklist is in English. We open your e-Tax account, with or without a My Number card.
STEP 3
Approve the draft
We send the completed return and a note on the numbers before anything is filed.
STEP 3
Preparation
The return and the calculations, prepared by a licensed tax accountant (zeirishi).
STEP 4
Pay, or receive the refund
We tell you the amount, the method and the date, in English.
STEP 4
E-filing and completion
Filed as your tax accountant. We confirm completion and handle questions from the tax office.
After the first e-mail, we ask you for three things: your documents, your approval of the draft, and the tax payment (or your bank details for a refund).
IN DETAIL: THE SEVEN STEPS
StepWhat you do
1Tell us about your employer, your equity compensation, your arrival dateOne e-mail
2We confirm your filing category (A / B / C), give you a quote, then engage with you directlyNothing
3We send you a document checklist in English, then collect what is neededSend documents
4We set up your e-Tax account (including if you have no My Number card)Nothing
5We prepare your return, then e-file itNothing
6We explain how to pay, or when your refund arrives, in EnglishNothing
7A short briefing on what to plan for next yearNothing
If your HR team is arranging this: we contract directly with each employee, so your company does not need vendor registration, credit screening, or a purchasing workflow. HR introduces the employee and confirms completion. Nothing else. Japanese-language details for HR are on our service page in Japanese.
DOCUMENTS

What we will ask you for.

Four items for everyone. The rest only if they apply to you. A My Number card is not required. We set up the e-Tax account for you.

Basic (everyone)
  • Residence card or passport
  • My Number (the card itself is not required)
  • Withholding slip (gensen choshu hyo) from your employer
  • Japanese bank account for any refund
Other income (if applicable)
  • Side business, self-employment, or rental income records
  • Annual transaction report from a Japanese brokerage (including foreign shares)
  • Dividend and interest statements
Equity compensation (if applicable)
  • Vesting and sale statements
  • Grant agreement, grant date, and vesting schedule
Foreign elements: Category B / C
  • Proof of foreign income and tax paid (Notice of Assessment, etc.)
  • Overseas assignment periods and workday records
  • Remittance records, and your home-country filing status
Deductions (if applicable)
  • Life and earthquake insurance premium certificates
  • Medical expense receipts, furusato nozei donation receipts
  • Social insurance, iDeCo, and dependent details
PRICING

Fees: a fixed-fee standard service, and bespoke engagements quoted in writing.

TIER A
160,000JPY〜 (excl. tax)
Japan-sourced salary and domestic deductions only
  • What is included
  • Compiling employment income and preparing the return
  • Applying deductions (medical expenses, donations, etc.)
  • Electronic filing via e-Tax
  • Direct correspondence with you in English
  • Filed copy and payment or refund instructions
TIER B
200,000JPY〜 (excl. tax)
Equity vesting from an overseas issuer (RSU / ESPP, no sales), overseas dividends, overseas workday apportionment
  • Everything in Tier A, plus
  • Resident / non-permanent resident determination
  • RSU and ESPP vesting from one overseas issuer (no sales)
  • Apportionment of salary for overseas workdays
BESPOKE
Quoted in writing
Complex cases, handled individually by the representative tax accountant
  • Examples
  • Sales of award shares, overseas brokers, foreign tax credits
  • Non-permanent residents with remittances; departure-year filings and the exit tax
  • Prior-year corrections; income or awards above ¥50 million
  • Written pre-arrival tax opinions for families moving to Japan

Standard service fees are fixed and apply to continuing engagements, where we filed your previous year's return; a first engagement is 15% more, which covers setting up your records and e-Tax account. Equity vesting from one overseas issuer without sales falls in Tier B; sales, overseas brokers, foreign tax credits and the other bespoke examples are quoted individually, in writing, after a short questionnaire. Filing requests made close to the deadline may carry an additional fee. Your actual category and fee are confirmed for your specific situation. Listed fees apply to individual engagements. Where an employer introduces several employees, each is engaged and billed individually at the same fees.

EXPERTISE

Cross-border individual tax, in depth.

The licensed accountant who handles your case has a Big 4 background and works on these areas year-round, not as an occasional add-on to domestic practice.

Residency & treaties
  • Resident, non-permanent resident, and non-resident determination
  • Tax treaty application and the related filings
  • Remittance taxation for non-permanent residents
Equity compensation
  • RSU, ESPP, stock options, employee stock purchase plans
  • Grants from an overseas parent, with or without chargeback
  • Vesting and sale timing across a move into or out of Japan
Arrival & departure
  • Departure-year filing and quasi-final returns
  • Tax agent (nozei kanrinin) appointment: we can act as your agent
  • Exit tax (taxation on unrealised gains when leaving Japan)
  • Residence tax after departure, and refund claims
Preparing for permanent residence
  • Review of tax filings and payment records, including residence tax, public pension and health insurance contributions
  • Household income, pension projections and the guideline provisions applicable to your circumstances
  • Application support provided directly by our licensed gyoseishoshi in the same office, under a separate engagement
GUIDES

Read more on the rules behind your case.

Detailed English guides to the areas that most often decide a foreign employee's Japanese tax position.

Start here if you are not sure which one applies to you. The topic map sets out the three residence tests Japan applies: one for income tax while you live here, a second for inheritance and gift tax when you receive property by inheritance, bequest or gift (from anyone, not only family), and a third for the exit tax when you leave. It also shows which guide answers your question under each.

FAQ

Questions we are actually asked.

Can a tax accountant file my Japanese tax return on my behalf?
Yes. In Japan, preparing and filing tax returns for others and representing them before the tax office is reserved by law to licensed tax accountants (zeirishi) and zeirishi corporations; attorneys (bengoshi) may also do this after notifying the Regional Taxation Bureau. Our licensed accountant prepares and files your return, and can represent you before the tax office.
I have already left Japan. Can I still claim a refund?
In many cases, yes. Tax withheld on retirement payments made after your departure can often be recovered by electing resident-basis taxation and filing a refund return through a tax agent (nozei kanrinin) in Japan. Tax withheld on ordinary salary or bonuses paid after you became a non-resident is generally a final tax and is not refundable this way. We can act as your tax agent, so you do not need someone in Japan to do this for you.
I sold shares at a loss through an overseas broker such as Fidelity, Morgan Stanley at Work, Charles Schwab or E*TRADE, and at a gain in my Japanese tokutei account. Can the loss reduce the gain?
Often, yes, if both sales are in the same calendar year, but only through your Japanese tax return and only after both results are worked out in yen under Japanese rules. Shares listed on a foreign exchange such as the NYSE or NASDAQ count as listed shares for Japanese tax, and the gains and losses on listed shares sold in the same year are added together on the return (Special Taxation Measures Act art. 37-11(2)(i); Cabinet Order art. 25-9(1) and (2)(ii)). Your Japanese broker will not do this for you: to use the loss, the tokutei-account gain has to be included in the return. Two points often change the answer: a loss in dollars can be a gain in yen, and for a non-permanent resident some sales of foreign shares may fall outside Japanese tax. Dividend offsets and loss carry-forwards have further conditions on how the sale was made and which dividends qualify (art. 37-12-2); we check the legal entity that handled each sale. When you ask for a quote, tell us the broker, the dates and the amounts of each sale.
I don't have a My Number card. Is that a problem?
No. We set up your e-Tax account, so neither you nor your HR team needs to take extra steps for this.
My company wants to pay the fee. Is that possible?
The engagement and the invoice stay between you and our firm. If your employer wishes to bear the cost, the usual approach in Japan is a taxable allowance added to your salary. We can explain the details to your HR team in Japanese.
Do you handle the whole thing in English?
Yes: intake, the document checklist, every e-mail, filing, and the explanation of how to pay or when your refund arrives. We work in Japanese, English, and Chinese, so we can speak with your HR team in Japanese in parallel if that helps.
Where are you based? Do I need to visit an office?
No visit is required. We work online nationwide. Our tax office is in Nishi-Shinjuku, Tokyo.
Get in touch →
Tell us your situation and we will confirm your filing category and fee. No obligation.

▶ HR teams: the Japanese-language service page is here

General information as of 2026, not individual tax advice. Please contact us about your specific situation.

HOW WE WORK

What you actually receive

  • A written questionnaire. After your first message we send a short set of questions: residence and visa history for each person, the jurisdictions involved, what is held where, and the dates that matter. Nothing is quoted before we have the facts.
  • One call, in English, if the facts need it. Used to confirm the timeline and the assumptions, not to sell.
  • Written advice, signed by a licensed tax accountant. You receive the analysis in writing, signed by the licensed tax accountant (zeirishi) who handled your matter. A tax return or other follow-up work is included only where our written proposal says so; otherwise it is quoted separately.

Fees are fixed and quoted in writing before any work begins, and they follow the scope once the facts are known.

MAP

Where this page sits

GET STARTED

Ask about your Japanese tax return

Tell us briefly about your situation for the year: how you were paid, and anything from an overseas parent company. A licensed tax accountant will reply directly, in English, and confidentially.

To quote by e-mail, tell us:

  • Each period you have lived in Japan, including earlier stays, and your visa status in each period.
  • Your employer, and whether your salary is paid in Japan, abroad or both.
  • Equity awards: the type (RSU, ESPP, stock options), the broker (for example Fidelity, Morgan Stanley at Work, Charles Schwab or E*TRADE), and how many vesting, purchase, exercise and sale events there were in the year, as applicable.
  • Other accounts outside Japan: the broker or bank, how many sales, and whether you received dividends.
  • Whether your assets outside Japan were worth more than ¥50 million on 31 December.
  • Your approximate total assets in and outside Japan on 31 December, even if you do not plan to leave Japan.
  • If you may leave Japan: whether your securities and similar assets in and outside Japan, including any open margin or derivative positions, may total ¥100 million or more when you leave.
  • Your nationality, and any US citizenship or green card.

We may come back with a few follow-up questions before we quote.

Are colleagues at your company in the same position? We take on groups of employees under separate individual engagements, so there is no vendor registration, no procurement cycle and no credit check on your employer, however many people are involved. Just say how many in the message below.

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