Tax on Part-Time Pay in Japan: Payslips, 甲欄 vs 乙欄, Year-End Adjustment and Refunds

Your first Japanese payslip can be confusing: the hourly rate looks right, but the amount in your bank account is lower, and there are lines in kanji you have never seen. This guide explains how tax on part-time pay works in Japan, the one form that makes the biggest difference, and how to get back tax you overpaid. It is general information — the National Tax Agency (国税庁) pages linked below have the official rules and current figures.

How tax is collected: withholding (源泉徴収)

In Japan your employer deducts income tax from each payment and sends it to the tax office. This is called 源泉徴収 (withholding). The amount comes from an official table, and which column of that table your employer uses depends on a single form.

The form that matters: 扶養控除等申告書

When you start a job, you will be given the 給与所得者の扶養控除等（異動）申告書 (declaration for dependents' exemption). Fill it in and hand it back — even if you have no family to declare. It tells the employer that this is your main job.

• Submitted → 甲欄 (column A): tax is withheld at the standard rate, and on lower monthly pay it is often zero.
• Not submitted → 乙欄 (column B): a higher rate applies, and tax is withheld even on small amounts.

You can submit the form to one employer only. If you have two baito, give it to the one where you earn more; the second job will withhold at the 乙欄 rate, and the difference is settled when you file a return (see below).

Reading your payslip

• 勤怠 (attendance): days worked, hours, night hours and overtime hours. Check them against your own record.
• 支給 (payments): 基本給 or 時給×時間 (base pay), 深夜手当 (night premium), 残業手当 (overtime), 通勤手当 (transport — usually not taxed up to a limit).
• 控除 (deductions): 所得税 (income tax), 住民税 (resident tax, if your employer collects it), 雇用保険 (employment insurance) and 健康保険・厚生年金 (social insurance), where they apply.
• 差引支給額: the amount paid into your account.

Year-end adjustment (年末調整)

Monthly withholding is an estimate. In December, the employer you gave the 扶養控除等申告書 to recalculates your tax for the whole year and either refunds the overpayment or collects the shortfall, usually in the December or January pay. To be included, you generally need to have submitted the form and still be working there at the end of the year. Many part-timers get money back at this point without doing anything else.

The 源泉徴収票: keep it

Your employer issues a 源泉徴収票 (withholding slip) by the end of January for the previous year, and also when you leave a job. It shows your total pay and the tax withheld. You need it to:

• give to a new employer so they can include the earlier job in year-end adjustment;
• file your own tax return;
• prove your income — for example, when renewing your residence status.

When to file your own return (確定申告)

Most part-timers with one job never need to file. Filing is worth it, or required, when for example:

• you had a second job taxed at 乙欄;
• you left a job during the year and were not working anywhere in December, so no year-end adjustment was done;
• you had income from other work, such as freelancing;
• you want to claim deductions that year-end adjustment does not cover.

The filing period is normally mid-February to mid-March. If you are only claiming a refund, you can file later: a refund return can be submitted for up to five years. The National Tax Agency's online system (確定申告書等作成コーナー) walks you through it, and tax offices offer free consultations during the filing season.

Resident tax (住民税) — the bill that arrives later

Resident tax is charged by the city where you live on 1 January, based on your income in the previous year. That means it starts a year after you begin earning: the first bill or payslip deduction usually appears from June. Students with low income often owe little or none, but if you earned more, set money aside. If you leave Japan, resident tax for income already earned may still be due, so settle it or appoint a tax representative (納税管理人) before you go.

A note on income thresholds and tax treaties

Whether you pay income tax at all depends on your total annual income and your deductions. The thresholds were revised in recent tax reforms, so check the National Tax Agency's current pages rather than older blog posts that quote fixed numbers. Separately, Japan has tax treaties with many countries, and some of them exempt part of a student's income from Japanese tax if the right form (租税条約に関する届出書) is given to the employer. Ask your employer or the tax office whether your country's treaty applies to you.

More questions, answered

• I worked only a few months. Will I get tax back? Often, yes. If tax was withheld and you were not included in year-end adjustment, filing a return with your 源泉徴収票 may give you a refund.
• Do students pay resident tax? Only if their income in the previous year was above the city's threshold. Many students with small part-time income pay none, but check the notice from your city.
• Where do I find the 扶養控除等申告書? Your employer gives it to you, usually on your first day and again every year-end.

Quick checklist

• Hand in the 扶養控除等申告書 to your main employer on day one.
• Keep every payslip and check the hours.
• Collect a 源泉徴収票 from every job you leave.
• Two jobs, or left mid-year? Consider filing for a refund in February–March.
• Expect resident tax from the June after your first full year of work.

For the wider picture on pay — minimum wage, night premiums and overtime — see how much part-time jobs pay, and for your first week of paperwork, your first day at a baito.