Three money deadlines at year-end

Employees in Japan have several financial procedures around the end of the year. Missing a deadline can mean filing your own tax return or losing the chance to include a payment in this year's deductions.

1. Year-end adjustment: your employer's deadline

• Submit your dependent, basic deduction and insurance deduction forms as requested by your employer. Check the company's instructions for its deadline.
• For 2026, the basic deduction is up to ¥1.04 million depending on total income. The dependent income threshold is ¥620,000 in total income (¥1.36 million if earnings are salary only).
• The amendments generally take effect on December 1, 2026 and apply to this year's year-end adjustment.

Estimate annual take-home pay with the 2026 deductions →

2. Winter bonus: your employer's payment date

Your gross bonus differs from what you receive after social insurance and tax. Adjust bonus months in the calculator to see the annual breakdown.

Estimate annual take-home pay with four months of bonuses →

3. Hometown tax donations: December 31

• Donations for the 2026 tax year must count as paid during 2026. Payment methods can affect the effective payment date; check the donation portal and municipality before paying close to the deadline.
• The one-stop exception application must arrive at the municipality by January 10 of the following year (January 10, 2027 for 2026 donations). If you miss it, you need to file a tax return.
• Your donation deduction limit depends on income and household circumstances. This calculator does not estimate that limit.

Calculate take-home pay from annual salary →

What to check

General information and estimates only. Confirm exact deadlines with your employer, municipality and official notices. For individual tax decisions, consult your tax office or a tax professional.

Sources (checked November 4, 2026, for the Japanese original): National Tax Agency: 2026 reforms, basic deduction, year-end adjustment changes, Ministry of Internal Affairs: hometown tax FAQ, Kitakyushu: one-stop exception.